Financial Accounting presents accounting concepts and principles using explanatory materials, demonstration problems and chapter-end materials based on real companies' financial statements. Articles from the financial press are integrated into each chapter, raising conceptual and practice issues and increasing students' understanding of "real world" accounting. Features of the book include the integration of professional exam questions into chapter-end materials, comprehensive demonstration problems adapted from actual annual reports, and excerpts from annual reports as examples of major topic areas. The text is unique in its treatment of accrual accounting in the first chapter. It also incorporates current events, including in-substance defeasance, junk bonds, computer software accounting, and international issues. The final chapter focuses on business analysis with a case orientation. This book should be of interest to first year students taking professional examinations in accounting.
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Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia, Athens. Dr. Warren has taught classes at the University of Georgia, University of Iowa, Michigan State University, and University of Chicago. He focused his teaching efforts on principles of accounting and auditing. Dr. Warren received his PhD from Michigan State University and his BBA and MA from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including THE ACCOUNTING REVIEW, JOURNAL OF ACCOUNTING RESEARCH, JOURNAL OF ACCOUNTANCY, THE CPA JOURNAL, and AUDITING: A JOURNAL OF PRACTICE AND THEORY. Dr. Warren has served on numerous committees of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Internal Auditors. He also has consulted with numerous companies and public accounting firms. His outside interests include playing handball, golfing, skiing, backpacking, and fly-fishing.
Dr. James M. Reeve is Professor Emeritus of Accounting and Information Management at the University of Tennessee. Professor Reeve taught as part of the accounting faculty for twenty-five years after graduating with his PhD from Oklahoma State University. His teaching effort focused on undergraduate accounting principles and graduate education in the Master of Accountancy and Senior Executive MBA programs. Beyond this, Professor Reeve is very active in the Supply Chain Certification program, which is a major executive education and research effort of the college. His research interests are varied and include work in managerial accounting, supply chain management, lean manufacturing, and information management. He has published over forty articles in academic and professional journals, including JOURNAL OF COST MANAGEMENT, JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, ACCOUNTING REVIEW, MANAGEMENT ACCOUNTING QUARTERLY, SUPPLY CHAIN MANAGEMENT REVIEW, and ACCOUNTING HORIZONS. He has consulted or provided training around the world for a variety of organizations, including Boeing, Procter & Gamble, Norfolk Southern, Hershey Foods, Coca-Cola, and Sony. When not writing books, Professor Reeve plays golf and is involved in faith-based activities.
Dr. Philip E. Fess is the Arthur Andersen & Co. Alumni Professor of Accountancy Emeritus at the University of Illinois, Champaign-Urbana. He received his Ph.D. from the University of Illinois. Dr. Fess has been involved in writing textbooks for over twenty-five years, and his knowledge of how to make texts user-friendly is reflected on the pages of this edition. Dr. Fess plays golf and tennis, and he has represented the United States in international tennis competition.
The authors give enough [EOC] material that the professor can do some of the exercises and problems in class for the students and still have enough problems and exercises to assign to the students for homework. The exercises and problems tie in nicely with the chapter material. They emphasize the important points the students need to know.
I find the Real World Notes to be especially useful. I often discuss them in class. I think it is quite useful to give the students something that they can relate to in the real world.
I especially like the "Special Activities" section. It allows me to integrate writing skills into the accounting class. It also gives the students insight into real companies that they are familiar with and how the chapter topics relate to the real world.
The Encore section is good and interesting. It provides an example of how critical thinking is used in accounting to make real decisions.
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