Financial and Managerial Accounting 9th Edition
This revision of Financial and Managerial Accounting is based on an understanding of the nature, culture, and motivations of today’s undergraduate students and on extensive feedback from many instructors who use our book. These substantial changes meet the needs of these students, who not only face a business world increasingly complicated by ethical issues, globalization, and technology but who also have more demands on their time. To assist them to meet these challenges, the authors carefully show them how the effects of business transactions, which are the result of business decisions, are recorded in a way that will be reflected on the financial statements. Instructors will find that building on the text’s historically strong pedagogy, the authors have strengthened transaction analysis and its link to the accounting cycle.
Strengthened Transaction Analysis
Maintaining a solid foundation in double-entry accounting, we increased the number of in-text journal entries and have used T accounts linked to these journal-entry illustrations throughout the financial accounting chapters. In Chapter 2, “Analyzing Business Transactions,” for example, we clarified the relationship of transaction analysis to the accounting cycle. In Chapter 5, “The Operating Cycle and Merchandising Accounting,” we include transaction illustrations for all transactions mentioned in the chapter. At the same time, we reduced excessive detail, shortened headings, simplified explanations, and increased readability in an effort to reduce the length of each chapter.
Strong Pedagogical System
Financial and Managerial Accounting originated the pedagogical system of Integrated Learning Objectives. The system supports both learning and teaching by providing flexibility in support of the instructor’s teaching of first-year accounting. The chapter review and all assignments identify the applicable learning objective(s) for easy reference. Each learning objective refers to a specific content area, usually either conceptual content or procedural techniques, in short and easily understandable segments. Each segment is followed by a “Stop and Apply” section that illustrates and solves a short exercise related to the learning objective.
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|June 8, 2018|
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