Financial and Managerial Accounting, Chapters 1-23, & MyAccountingLab with Full EBook Student Access Card: International Edition

Charles Horngren Edmund W. Littlefield Professor of Accounting, Emeritus, at Stanford University. A graduate of Marquette University, he received his M.B.A. from Harvard University and his Ph.D. from the University of Chicago. He is also the recipient of honorary doctorates from Marquette University and DePaul University.A Certified Public Accountant, Horngren served on the Accounting Principles Board for six years, the Financial Accounting Standards Board Advisory Council for five years, and the Council of the American Institute of Certified Public Accountants for three years. For six years, he served as a trustee of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board and the Government Accounting Standards Board. Horngren is a member of the Accounting Hall of Fame. A member of the American Accounting Association, Horngren has been its President and its Director of Research. He received its first annual Outstanding Accounting Educator Award. The California Certified Public Accountants Foundation gave Horngren its Faculty Excellence Award and its Distinguished Professor Award. He is the first person to have received both awards. The American Institute of Certified Public Accountants presented its first Outstanding Educator Award to Horngren. Horngren was named Accountant of the Year, Education, by the national professional accounting fraternity, Beta Alpha Psi. Professor Horngren is also a member of the Institute of Management Accountants, from whom he has received its Distinguished Service Award. He was a member of the Institute's Board of Regents, which administers the Certified Management Accountant examinations. Tom Harrison Professor Emeritus of Accounting at the Hankamer School of Business, Baylor University. He received his B.B.A. degree from Baylor University, his M.S. from Oklahoma State University, and his Ph.D. from Michigan State University. Professor Harrison, recipient of numerous teaching awards from student groups as well as from university administrators, has also taught at Cleveland State Community College, Michigan State University, the University of Texas, and Stanford University. A member of the American Accounting Association and the American Institute of Certified Public Accountants, Professor Harrison has served as Chairman of the Financial Accounting Standards Committee of the American Accounting Association, on the Teaching/Curriculum Development Award Committee, on the Program Advisory Committee for Accounting Education and Teaching, and on the Notable Contributions to Accounting Literature Committee. Professor Harrison has lectured in several foreign countries and published articles in numerous journals, including Journal of Accounting Research, Journal of Accountancy, Journal of Accounting and Public Policy, Economic Consequences of Financial AccountingStandards, Accounting Horizons, Issues in Accounting Education, and Journal of Lawand Commerce. Professor Harrison has received scholarships, fellowships, and research grants or awards from PriceWaterhouse Coopers, Deloitte & Touche, the Ernst & Young Foundation, and the KPMG Foundation M Suzanne Oliver M. Suzanne Oliver is an assistant professor of accounting at Northwest Florida State College in Niceville, Florida. She received her B.A in Accounting Information Systems and her Masters in Accountancy from the University of West Florida. Professor Oliver began her career in accounting in the tax department of a regional accounting firm, specializing in benefit plan administration. She has served as a software analyst for a national software development firm (CPASoftware) and as the Oracle Fixed Assets Analyst for Spirit Energy, formerly part of Union Oil of California.(Unocal). A Certified Public Accountant, Oliver is a member of the Florida Institute of Certified Public Accountants. Professor Oliver has taught Financial Accounting, Managerial Accounting, Intermediate Accounting, Tax Accounting, Accounting Software Applications, Payroll Accounting, Auditing, Accounting Systems, Advanced Accounting, Managerial Finance, Business Math, and Supervision. She has also taught Pension continuing education classes for CPAs and has developed and instructed online courses using myaccountinglab.com, WebCT, and other proprietary software. Professor Oliver lives in Niceville where she is a member if the First United Methodist Church with her husband Greg and son C.J..

CHAPTER 1 Accounting and the Business Environment CHAPTER 2 Recording Business Transactions CHAPTER 3 The Adjusting Process Appendix 3A Alternative Treatment of Prepaid Expenses and Unearned Revenues CHAPTER 4 Completing the Accounting Cycle Appendix 4A Reversing Entries: An Optional Step CHAPTER 5 Merchandising Operations Appendix 5A Work Sheet for a Merchandising Business Appendix 5B Accounting for Merchandise in a Periodic Inventory System CHAPTER 6 Merchandise Inventory Appendix 6A Accounting for Inventory in a Periodic System CHAPTER 7 Internal Control and Cash CHAPTER 8 Receivables Appendix 8A Discounting a Note Receivable CHAPTER 9 Plant Assets and Intangibles CHAPTER 10 Current Liabilities, Payroll, and Long-Term Liabilities Appendix 10A The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization Appendix 10B Retiring and Converting Bonds Payable CHAPTER 11 Corporations: Paid-In Capital and the Balance Sheet CHAPTER 12 Corporations: Effects on Retained Earnings and the Income Statement CHAPTER 13 The Statement of Cash Flows Appendix 13A Preparing the Statement of Cash Flows by the Direct Method Appendix 13B Preparing the Indirect Statement of Cash Flows Using a Spreadsheet CHAPTER 14 Financial Statement Analysis CHAPTER 15 Introduction to Management Accounting CHAPTER 16 Job Order and Process Costing Appendix 16A Process Costing - Weighted-Average Method CHAPTER 17 Activity-Based Costing and Other Cost Management Tools CHAPTER 18 Cost-Volume-Profit Analysis Appendix 18A Variable Costing and Absorption Costing CHAPTER 19 Short-Term Business Decisions CHAPTER 20 Capital Investment Decisions and the Time Value of Money CHAPTER 21 The Master Budget and Responsibility Accounting CHAPTER 22 Flexible Budgets and Standard Costs CHAPTER 23 Performance Evaluation and the Balanced Scorecard Appendix 23A Allocating Service Department Costs Appendix A: Amazon.com Annual Report A-1 Appendix B: Present Value Tables B-1 Appendix C: Check Figures C-1 Photo Credits PC-1 Glindex G-1 Company Index I-1