MP Financial Accounting with Annual Report

P. Libby
MP Financial Accounting with Annual Report
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Opis

Libby/Libby/Short wrote this text based on their belief that the subject of financial accounting is inherently interesting, but financial accounting textbooks are often not. They believe most financial accounting textbooks fail to demonstrate that accounting is an exciting field of study and one that is important to future careers in business. When writing this text, they considered career relevance as their guide when selecting material, and the need to engage the student as their guide to style, pedagogy, and design. Libby/Libby/Short is the only financial accounting text to successfully implement a real-world, single focus company approach in every chapter. The companies chosen are engaging and the decision-making focus shows the relevance of financial accounting regardless of whether or not the student has chosen to major in accounting.Greatly revised end of chapter material. Each question and problem was reviewed for clarity and effectiveness. Company names and financial numbers revised and updated.The Annual Report for American Eagle Outfitters is packaged with the textbook so that students can see and feel what an actual annual report looks like.Carol Yacht's General Ledger and Peachtree program is now available.Strong User Orientation: Chapter material is selected for its relevance to understanding real companies, financial statements, and real management decisions. Unrealistic topics and practices have been eliminated. Pure record-keeping functions have been included in appendices or reserved for future coursework. By eliminating the recordkeeping emphasis, the authors use basic transaction analysis, journal entries, and T-accounts to provide the structure for understanding the interplay between management decisions and financial statements and the analysis of financial statements."Financial Analysis" feature: This feature appears throughout the text, and relates directly to the decisions faced by managers and the users of financial statements at the focus and contrasting companies. The Financial Analysis feature provides current, interesting information that makes the content relevant and interesting to students. The examples featured make the technical material come alive, helping students better understand and remember its significance in decision making."Focus on Cash Flows" feature: Identified by an icon, these sections are found within most chapters and provide a discussion and analysis of changes in the cash flow of the Focus Company being discussed and the decisions that resulted in the changes in cash flow. These discussions encourage students to think more critically about the decisions they will face with as managers and the impact those decisions will have on the company's cash flow."International Perspective" feature: This feature appears throughout the text, and exposes students to a variety of reporting practices used throughout the world. Today's students will become tomorrow's global executives, and as a result, they need to understand and appreciate the implications of different accounting practices. International accounting sections are incorporated in each chapter and in the homework material."Question of Ethics" feature: Accounting ethics is integrated into each chapter (and end of chapter materials) to convey to students the importance of acting responsibly in accounting and business practice.Self-Study Quizzes: Active learning creates attention and promotes retention. This unique feature stops students at strategic points throughout each chapter to make sure key points are understood before they move on. The quizzes often require that students prepare or use financial statement disclosures based on actual companies to reinforce the usefulness of what they are learning."Building Block Approach": The authors employ a building block approach in that they consistently cover the basics before addressing more complex issues. Further, the technical material is presented with clear step-by-step presentations within the realistic examples. Numerous exhibits and other visual aids are used to increase comprehension and learning. Appropriate examples and explanation for the introductory student: The pace, depth of coverage, and level of difficulty of the material and examples are carefully matched to the needs and abilities of introductory students.Focus Company Approach: Integrates real-world business and accounting practices by building each chapter around the operations and real financial statements of engaging, student oriented Focus Companies such as Callaway Golf, Timberland, Harley-Davidson, and Papa John's. This integration, as opposed to presenting various company financials as disjointed vignettes, distinguishes the Libby approach by demonstrating career relevance and conveying the excitement of real accounting and reporting issues and problems. Contrasting companies are also used to illustrate variety and a different perspective from the Focus Company.Key Ratio Analysis boxed feature helps students understand and interpret ratios. Each box presents ratio analysis for the focus company in the chapter, as well as with comparative companies. Cautions are also provided to help students understand the limitations of certain ratios. A single key ratio is introduced in each chapter of the textbook.Strong End of Chapter Material: The authors have ensured strong correlation between the topics that are covered in the chapter and the EOC materials. In response to reviewers, more easy to medium - level questions are provided. Alternate Problems added to the end of chapter material to provide instructors with greater flexibility. End of chapter material is organized into a broad variety of categories: Multiple Choice Questions, Mini-exercises, Exercises, Problems, Alternate Problems, Cases and Projects. Icons delineate the focus of the questions/problems/cases. They include International, Ethics, Team Work, Writing Assignments, and Focus on Cash Flows. Learning Objectives are in the margin of the end of chapter materials.Emphasis on Different Aspects of Management: Each chapter emphasizes a different aspect of management, including marketing strategy, human resources, financing strategy, manufacturing, corporate communication, and mergers and acquisitions. This directly demonstrates the relevance of material to a variety of future careers. It also points out the true integrative nature of the Libby presentation of Financial Accounting.
Data wydania: 2006
ISBN: 978-0-07-110774-7, 9780071107747
Język: angielski
Wydawnictwo: McGraw-Hill

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