Horngren's Accounting, The Financial Chapters

Tracie L. Miller-Nobles, CPA, received her bachelor’s and master’s degrees in accounting from Texas A&M University and is currently pursuing her PhD in adult learning also at Texas A&M University. She is an Associate Professor at Austin Community College, Austin, TX. Previously she served as a Senior Lecturer at Texas State University, San Marcos, TX, and has served as department chair of the Accounting, Business, Computer Information Systems, and Marketing/Management department at Aims Community College, Greeley, CO. In addition, Miller-Nobles has taught as an adjunct professor at University of Texas and has public accounting experience with Deloitte Tax LLP and Sample & Bailey, CPAs.   Miller-Nobles is a recipient of the Texas Society of CPAs Rising Star Award, TSCPAs Outstanding Accounting Educator Award, NISOD Teaching Excellence Award and the Aims Community College Excellence in Teaching Award. She is a member of the Teachers of Accounting at Two Year Colleges, the American Accounting Association, the American Institute of Certified Public Accountants, and the Texas State Society of Certified Public Accountants. She is currently serving on the Board of Directors as secretary/webmaster of Teachers of Accounting at Two Year Colleges, as a member of the American Institute of Certified Public Accountants nominations committee, and as chair of the Texas Society of CPAs Relations with Education Institutions committee. In addition, Miller-Nobles served on the Commission on Accounting Higher Education: Pathways to a Profession.   She has spoken on such topics as using technology in the classroom, motivating non-business majors to learn accounting, and incorporating active learning in the classroom at numerous conferences. In her spare time she enjoys spending time with her friends and family and camping, kayaking, and quilting.   Brenda L. Mattison has a bachelor’s degree in education and a master’s degree in accounting, both from Clemson University. She is currently an Accounting Instructor at Tri-County Technical College in Pendleton, South Carolina. Mattison previously served as Accounting Program Coordinator at TCTC and has prior experience teaching accounting at Robeson Community College, Lumberton, North Carolina; University of South Carolina Upstate, Spartanburg, South Carolina; and Rasmussen Business College, Eagan, Minnesota. She also has accounting work experience in retail and manufacturing businesses.   Mattison is a member of Teachers of Accounting at Two Year Colleges and the American Accounting Association. She is currently serving on the board of directors as Vice President of Conference Administration of Teachers of Accounting at Two Year Colleges.   Mattison previously served as Faculty Fellow at Tri-County Technical College. She has presented at several conferences on topics including active learning, course development, and student engagement.   In her spare time, Mattison enjoys reading and spending time with her family. She is also an active volunteer in the community, serving her church and other organizations.   Ella Mae Matsumura, PhD is a professor in the Department of Accounting and Information Systems in the School of Business at the University of Wisconsin–Madison, and is affiliated with the university’s Center for Quick Response Manufacturing. She received an AB in mathematics from the University of California, Berkeley, and MSc and PhD degrees from the University of British Columbia. Ella Mae has won two teaching excellence awards at the University of Wisconsin–Madison and was elected as a lifetime fellow of the university’s Teaching Academy, formed to promote effective teaching. She is a member of the university team awarded an IBM Total Quality Management Partnership grant to develop curriculum for total quality management education.   Matsumura was a co-winner of the 2010 Notable Contributions to Management Accounting Literature Award. She has served in numerous leadership positions in the American Accounting Association (AAA). She was coeditor of Accounting Horizons and has chaired and served on numerous AAA committees. She has been secretary-treasurer and president of the AAA’s Management Accounting Section. Her past and current research articles focus on decision making, performance evaluation, compensation, supply chain relationships, and sustainability. She coauthored a monograph on customer profitability analysis in credit unions.  

1. Accounting and the Business Environment

2. Recording Business Transactions

3. The Adjusting Process

4. Completing the Accounting Cycle

5. Merchandising Operations

6. Merchandise Inventory

7. Accounting Information Systems

8. Internal Control and Cash

9. Receivables

10. Plant Assets, Natural Resources, and Intangibles

11. Current Liabilities and Payroll

12. Partnerships

13. Corporations

14. Long-Term Liabilities

15. Investments

16. The Statement of Cash Flows

17. Financial Statement Analysis




Appendix A: Present Value Tables and Future Value Tables