Fundamental Financial Accounting Concepts With Student Succe

Thomas P. Edmonds
Ksi─ů┼╝ka Fundamental Financial Accounting Concepts With Student Succe
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The goal of Fundamental Financial Accounting Concepts is to enable students to understand how any given business event affects the financial statements. The ┼╝financial statements model┼╝ is a highly praised feature because it allows students to visualize the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows). The mechanics of accounting coverage (debits and credits) is delayed until chapter 4. Instructors have flexibility as to the amount of emphasis they want to place on this topic.Two New Annual Reports Integrated Throughout Text--Edmonds┼╝ now includes the 2003 Harley- Davidson, Inc. Annual Report and the 2003 Topps Company, Inc Annual Report. In the Annual Report and Financial Statement Analysis Projects section (Appendix D) projects for each of these companies are included as well as a general purpose report project instructors can assign for any company┼╝s annual report. |New Comprehensive Problem ┼╝ Chapters 5 through 11 now include a comprehensive problem designed to integrate concepts across chapters. These problems help students understand interrelationships between various accounting concepts. |The text was rewritten and updated with all new pronouncements that were implemented through July 2004. |Ethics Case ┼╝ There is an ethics case in the Think, Analyze, Communicate section of the end-of-chapter materials for each chapter. |Topic Tackler Plus DVD--Topic Tackler Plus is unique because it integrates video clips, PowerPoint slides, interactive exercises, and a self-test for the two most difficult and/or important topics in each chapter into a n guided study session. Just as important, it is text-specific and reinforces the core concepts in the text. Icons in the margins of the text highlight the concepts covered in Topic Tackler Plus . The navigation is incredibly simple and no installation is necessary. Also on the DVD are Videos for each chapter as well as audio-narrated PowerPoint slides walking students through the self-review study problem in each chapter of the text. |One Pass integrates all of the text┼╝s multimedia resources. With just one access code, students can obtain state of the art study aids, including Homework Manager, NetTutor and an online version of the text. |Homework Manager: This web-based software duplicates problem structures directly from the end-of-chapter material in the textbook. It uses algorithms to provide a limitless supply of self-graded practice for students. It shows students where they made errors. All Exercises and Problems in Series A are available with Homework Manager. |Enhanced discussion of matching concept in chapters 2 and 3. Appropriate adjustments made to later chapters such as replacing the percentage of receivables method of accounting for bad debts with the percentage of sales method. |A Look Back/A Look Forward ┼╝ Each chapter ends with a summary of the main points and a preview of the next chapter with an emphasis on how they connect. This approach enhances the stepwise, logical organization of the book and helps students understand how everything connects together. |Distinctive Financial Statements Model┼╝This pedagogical tool helps students visualize the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows). |Business Transactions are Classified into 4 Logical Categories┼╝Instead of attempting to memorize transactions, students learn to classify events as belonging to one of four conceptual categories. More specifically, students learn to classify transactions as being a 1) Asset source, 2) Asset use, 3) Asset exchange, or 4) Claims Exchange. This approach encourages students to think about the effects of events rather than the memorization of recording procedures. |Coverage of Multi-Period Cycles┼╝Typically, financial accounting texts focus only on one accounting cycle. Edmonds presents the key financial statements in such a way as to demonstrate the impact of related events over multiple accounting cycles. This benefits students by showing them the impact of business decisions over time. Managers of companies rarely make important decisions based on only one accounting cycle. |Integrated Statement of Cash Flows┼╝Coverage of the statement of cash flows begins in the first chapter and continues throughout the text. Students are first asked to analyze the cash account. When the cash account is used as the data source, preparing a statement of cash flows is simply a matter of learning how to classify events as operating, investing or financing activities. More complicated topics such as the indirect method and a T-account approach for the conversion of accruals to cash are covered in Ch. 12. |Decision-Making Orientation┼╝Concepts are introduced within a decision-making context. Features such as ┼╝Curious Accountant┼╝ highlight real world accounting issues and decisions. |Extensive and Innovative Problem Material: -Analyze, Think, Communicate-- Updated for this edition. Problems in this section feature a strong critical thinking component and provide opportunities for writing and group assignments. ATC contains Annual Report Problems (featuring the Harley-Davidson and Topps Company annual reports), Financial Ratio Problems (using real data from actual companies), Writing Assignments, Ethical Dilemmas, EDGAR Cases, and Working With Excel and Mastering Excel problems. - Working With Excel and Mastering Excel problems require students to create their own spreadsheets, using information from the text. These are at the end of each chapter. Screen captures and spreadsheet tips are provided on the Edmonds┼╝ website to help guide students. Excel Templates ┼╝A logo identifies end-of-chapter problems that include an Excel template. These help students develop spreadsheet skills. The templates are on the OLC website. Questions, Exercises, and Problems from the previous edition have been thoroughly revised as well. The authors have included more exercises with a variety of lengths to give instructors more flexibility in making assignments and expanded problem materials by adding a B set of exercises that mirror the A set exercises.
Data wydania: 2005
ISBN: 978-0-07-111578-0, 9780071115780
J─Özyk: angielski
Wydawnictwo: McGraw-Hill

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