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Financial Accounting
International Financial Reporting Standards
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For introductory courses in Financial Accounting taught from a more traditional preparer approach.
Financial Accounting helps students nail the accounting cycle!
Financial Accounting helps students nail the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical accounting cycle chapters are used consistently and repetitivelyand with clear-cut details and explanationsthroughout the remainder of the text, minimizing confusion.
This edition features a new user-oriented approach along with many new problems, exercises, and analysis questions. Features + Benefits
For introductory courses in Financial Accounting taught from a more traditional “preparer” approach.
Financial Accounting helps students “nail” the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical ‘accounting cycle’ chapters are used consistently and repetitively—and with clear-cut details and explanations—throughout the remainder of the text, minimizing confusion.
International Financial Reporting Standards
This text has been substantially rewritten as an IFRS textbook rather than just add on material to a US-GAAP book. Students and instructors will continue to benefit from the benefits and pedagogical features of an established accounting text. In order to increase student awareness of the most important potential shift in the future of financial accounting, information on IFRS is introduced in Chapter 1, can be found where appropriate throughout the chapters in the new Global View feature, and in a new appendix.
Consistency, Repetition, and a High Level of Detail
Throughout the text, the core concepts and mechanics are brought together using consistent language, format, and formulas. Students also receive thorough explanations and details that show the meaning behind each concept and how to do the computation following it. So whether it’s the first transaction or the last, students perform the analysis in the same way, reinforcing their understanding, reducing the level of confusion and frustration, and helping them capture those “I get it!” moments.
Better Coverage of the Accounting Cycle from Start to Finish
Chapter 1 introduces the accounting cycle with a brief financial statement overview, using the financial statements of J.Crew Group, Inc. This first exposure to accounting explores financial statements in depth, familiarizes students with using real business data, and points out basic relationships between the different types of statements.
Chapter 2 continues the discussion of the accounting cycle by explaining how to analyze and record basic transactions, and builds in repetition to ensure that students understand the fundamentals when they prepare the trial balance.
Chapter 3 concludes the discussion of the accounting cycle with adjusting and closing entries, and preparation of the related trial balances to close the loop for students.
A Mid-Chapter Summary Problem provides a stopping point for students—it gives them an opportunity to repeat the entire process again, using data from a different company, to make sure they’ve “got it.” The End-of-Chapter Summary Problem closes out the chapter and allows the student to practice the process again and really “nail” these fundamental skills.
Enhanced Coverage of Cash Flows
The current economy has created a shift in how we view money—specifically, cash. Cash flow is the lifeblood of any business so the coverage of Cash Flows in this edition has been increased and highlighted in Chapters 4-10, where students can easily see the connections and understand the significance.
Fraud Coverage
In an age of public scandals, understanding fraud is a key component of Financial Accounting. Chapter 4 includes the concept of fraud, and introduces students to the “fraud triangle” (motivation, opportunity, and rationalization) and a discussion of internal controls as the primary way companies prevent fraud.
Ethics
Sound ethical judgment is important for every major financial decision—which is why this text provides consistent ethical reinforcement in every chapter.
Decision Guidelines present day-to-day business decisions and can be used as a summary in the end-of-chapter material where they highlight key terms, information, and formulas. The Decision Guidelines can also be used as a basis for students’ future business decisions.
Demo Docs in the accounting cycle chapters offer fully worked-through problems that weave computation and concepts together in a step-by-step format, helping students understand the “how” and “why”. Additional Demo Docs, including animated versions, are available in the study guide.
NEW! User-Oriented Approach focuses students’ attention on the meaning and relevance of information in the financial statements by adding new ratios to assist in evaluating liquidity, turnover, and profitability.
NEW! Focus on Analysis company, RadioShack Corporation. The author team collaborated with company executives to help develop relevant analytical problems using RadioShack’s financial information.
NEW! Challenge Problems have been added to every chapter, helping students develop higher-order critical thinking and problem-solving skills.
NEW! Coverage on time value of money is incorporated into Chapter 8: Long-Term Investments, highlighting its importance in measuring fair value of certain long-term assets and liabilities.
New and Updated End-of-Chapter problems, exercises, and Focus on Financials analysis questions.
End-of-chapter Materials Include: Quick Check multiple choice review questions, short exercises, A and B exercises and problems, serial and challenge exercises, multiple choice quiz questions, decision cases, ethical cases, Focus on Financials (with real financial statement analysis), Focus on Analysis (with real financial statement analysis), and group projects.
Chapter 1: Conceptual Framework and Financial Statements
Chapter 2: Recording Business Transactions
Chapter 3: Accrual Accounting
Chapter 4: Presentation of Financial Statements
Chapter 5: Internal Control, Cash, and Receivables
Chapter 6: Inventory and Merchandising Operations
Chapter 7: PPE & Intangibles
Chapter 8: Investment and International Operations
Chapter 9: Liabilities
Chapter 10: Shareholders’ Equity
Chapter 11: The Statement of Case Flows
Chapter 12: Financial Statement Analysis
Financial Accounting helps students nail the accounting cycle!
Financial Accounting helps students nail the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical accounting cycle chapters are used consistently and repetitivelyand with clear-cut details and explanationsthroughout the remainder of the text, minimizing confusion.
This edition features a new user-oriented approach along with many new problems, exercises, and analysis questions. Features + Benefits
For introductory courses in Financial Accounting taught from a more traditional “preparer” approach.
Financial Accounting helps students “nail” the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical ‘accounting cycle’ chapters are used consistently and repetitively—and with clear-cut details and explanations—throughout the remainder of the text, minimizing confusion.
International Financial Reporting Standards
This text has been substantially rewritten as an IFRS textbook rather than just add on material to a US-GAAP book. Students and instructors will continue to benefit from the benefits and pedagogical features of an established accounting text. In order to increase student awareness of the most important potential shift in the future of financial accounting, information on IFRS is introduced in Chapter 1, can be found where appropriate throughout the chapters in the new Global View feature, and in a new appendix.
Consistency, Repetition, and a High Level of Detail
Throughout the text, the core concepts and mechanics are brought together using consistent language, format, and formulas. Students also receive thorough explanations and details that show the meaning behind each concept and how to do the computation following it. So whether it’s the first transaction or the last, students perform the analysis in the same way, reinforcing their understanding, reducing the level of confusion and frustration, and helping them capture those “I get it!” moments.
Better Coverage of the Accounting Cycle from Start to Finish
Chapter 1 introduces the accounting cycle with a brief financial statement overview, using the financial statements of J.Crew Group, Inc. This first exposure to accounting explores financial statements in depth, familiarizes students with using real business data, and points out basic relationships between the different types of statements.
Chapter 2 continues the discussion of the accounting cycle by explaining how to analyze and record basic transactions, and builds in repetition to ensure that students understand the fundamentals when they prepare the trial balance.
Chapter 3 concludes the discussion of the accounting cycle with adjusting and closing entries, and preparation of the related trial balances to close the loop for students.
A Mid-Chapter Summary Problem provides a stopping point for students—it gives them an opportunity to repeat the entire process again, using data from a different company, to make sure they’ve “got it.” The End-of-Chapter Summary Problem closes out the chapter and allows the student to practice the process again and really “nail” these fundamental skills.
Enhanced Coverage of Cash Flows
The current economy has created a shift in how we view money—specifically, cash. Cash flow is the lifeblood of any business so the coverage of Cash Flows in this edition has been increased and highlighted in Chapters 4-10, where students can easily see the connections and understand the significance.
Fraud Coverage
In an age of public scandals, understanding fraud is a key component of Financial Accounting. Chapter 4 includes the concept of fraud, and introduces students to the “fraud triangle” (motivation, opportunity, and rationalization) and a discussion of internal controls as the primary way companies prevent fraud.
Ethics
Sound ethical judgment is important for every major financial decision—which is why this text provides consistent ethical reinforcement in every chapter.
Decision Guidelines present day-to-day business decisions and can be used as a summary in the end-of-chapter material where they highlight key terms, information, and formulas. The Decision Guidelines can also be used as a basis for students’ future business decisions.
Demo Docs in the accounting cycle chapters offer fully worked-through problems that weave computation and concepts together in a step-by-step format, helping students understand the “how” and “why”. Additional Demo Docs, including animated versions, are available in the study guide.
NEW! User-Oriented Approach focuses students’ attention on the meaning and relevance of information in the financial statements by adding new ratios to assist in evaluating liquidity, turnover, and profitability.
NEW! Focus on Analysis company, RadioShack Corporation. The author team collaborated with company executives to help develop relevant analytical problems using RadioShack’s financial information.
NEW! Challenge Problems have been added to every chapter, helping students develop higher-order critical thinking and problem-solving skills.
NEW! Coverage on time value of money is incorporated into Chapter 8: Long-Term Investments, highlighting its importance in measuring fair value of certain long-term assets and liabilities.
New and Updated End-of-Chapter problems, exercises, and Focus on Financials analysis questions.
End-of-chapter Materials Include: Quick Check multiple choice review questions, short exercises, A and B exercises and problems, serial and challenge exercises, multiple choice quiz questions, decision cases, ethical cases, Focus on Financials (with real financial statement analysis), Focus on Analysis (with real financial statement analysis), and group projects.
Chapter 1: Conceptual Framework and Financial Statements
Chapter 2: Recording Business Transactions
Chapter 3: Accrual Accounting
Chapter 4: Presentation of Financial Statements
Chapter 5: Internal Control, Cash, and Receivables
Chapter 6: Inventory and Merchandising Operations
Chapter 7: PPE & Intangibles
Chapter 8: Investment and International Operations
Chapter 9: Liabilities
Chapter 10: Shareholders’ Equity
Chapter 11: The Statement of Case Flows
Chapter 12: Financial Statement Analysis
For introductory courses in Financial Accounting taught from a more traditional "preparer" approach.
Financial Accounting helps students "nail" the accounting cycle!
Financial Accounting helps students "nail" the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical 'accounting cycle' chapters are used consistently and repetitively-and with clear-cut details and explanations-throughout the remainder of the text, minimizing confusion.
Financial Accounting 9e Global Edition has been fully adapted to include International Financial Reporting Standards throughout, and to include examples of IFRS-compliant companies.
This Global Edition has been edited to include enhancements making it more relevant to students outside the United States.
For educator access, contact your Pearson Account Manager. To find out who your account manager is, visit www.pearsoned.co.uk/replocator
Financial Accounting helps students "nail" the accounting cycle!
Financial Accounting helps students "nail" the accounting cycle up front in order to increase success and retention later on. The concepts and mechanics students learn in the critical 'accounting cycle' chapters are used consistently and repetitively-and with clear-cut details and explanations-throughout the remainder of the text, minimizing confusion.
Financial Accounting 9e Global Edition has been fully adapted to include International Financial Reporting Standards throughout, and to include examples of IFRS-compliant companies.
This Global Edition has been edited to include enhancements making it more relevant to students outside the United States.
For educator access, contact your Pearson Account Manager. To find out who your account manager is, visit www.pearsoned.co.uk/replocator