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Okładka - Fundamental Financial & Managerial Accounting Concepts wit
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Fundamental Financial & Managerial Accounting Concepts wit

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Wydawnictwo: angielskie
Data wydania: 2006
Kategoria: Ekonomia
ISBN: 978-0-07-110769-3
Liczba stron: 0
Dodał/a książkę:Wojciech Polak
Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. Fundamental Financial and Managerial Accounting Concepts gives students the big picture, by focusing on fundamental concepts in a logical sequence. The authors intentionally limit the scope of the material to help students build a solid foundation of the most important concepts.As a result, students are able to fully comprehend the material rather than memorize seemingly unrelated terms and topics. The mechanics of accounting coverage (debits and credits) is delayed until chapter 3 allowing instructors the flexibility in the amount of emphasis they want to place on this topic.Focus on Concepts--The text truly focuses on the fundamentals of principles of accounting. By not going into needless detail or covering too many advanced topics. Edmonds facilitates learning by isolating concepts and presenting them in a logical sequence. Avoiding excessive detail reduces length, helps students stay focused, and enables professors to more easily move through all the topics they want to cover. The Horizontal Financial Statements Model 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). This pedagogical tool is a unique, distinguishing feature of the Edmonds texts. Financial Statement Effects are demonstrated over Multiple Accounting Cycles-- Called a Vertical Statements Model. Typically, financial accounting texts focus on just one accounting cycle at a time. Edmonds presents the key financial statements in a way that demonstrates the impact of related events over multiple accounting cycles. This shows students the impact of business decisions over time. Managers of companies rarely make important decisions based on only one accounting cycle. Integrated Coverage of the Statement of Cash Flows--Coverage of the statement of cash flows begins in the first financial chapter and continues throughout all remaining financial chapters. Students first analyze the cash account. More complicated topics, such as the indirect method and a T-account approach for the conversion of accruals to cash, are covered in the latter part of the financial section. This approach makes this challenging topic more digestible for students. Managerial chapters of the text focus on decision making. Chapter 14 focuses on how product costing affects financing availability, management motivation, and income tax considerations. Chapter 15 demonstrates how cost behavior affects profitability through operating leverage. Chapter 22 emphasizes interpreting variances as well as computing them. Working With Excel and Mastering Excel problems require students to create their own spreadsheets from scratch using information from the text. Screen captures and spreadsheet tips will be provided on the text website to assist students. Real-world focus in the end-of-chapter material and examples throughout the chapter livens up the presentation for the student and builds a connection between the theory, and what is practiced in the business world. 1."Reality Bytes" boxes offer more examples of accounting in practice. 2."Curious Accountant" openers pose a question regarding a real world accounting issue. 3."Focus on International Issues" boxes present interesting issues that impact countries around the world, not just the U.S. Self-Study Review Problem at the end of each chapter provides students with a representative problem from the chapter, and includes a detailed solution. This enables students to reinforce problem solving skills before trying their end-of-chapter assignments. Topic Tackler Plusż Text specific, Topic Tackler Plus reinforces the two most difficult concepts in each chapter by integrating video clips, PowerPoint slides, interactive exercises, and a self-test into a guided study session for the student. 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.
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