Financial Accounting with MyAccountingLab, Global Edition
Kombinasjonsprodukt /
2014
/ Engelsk
Produktdetaljer
ISBN
9781292074863
Publisert
2014-11-06
Utgave
3. utgave
Utgiver
Pearson Education Limited; Pearson Education Limited
Vekt
1651 gr
Høyde
273 mm
Bredde
217 mm
Dybde
29 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Kombinasjonsprodukt
Financial Accounting with MyAccountingLab, Global Edition
Kombinasjonsprodukt /
2014
/ Engelsk
For courses in Introduction to Financial Accounting. This package includes MyAccountingLab(R). Understanding financial accounting as the language of business Once students see that accounting is the language of business, they are on their way to academic and professional success. Financial Accounting, Third Edition translates the essentials of accounting to students so they understand why and when financially sound decisions are made in business today. This program will provide a better teaching and learning experience-for you and your students. It will help: *Create a clear learning path with strong pedagogy: Students are able to acquire, understand, and retain important information by completing exercises, learning key terms, participating in discussion questions, following critical thinking activities and more. *Present fundamental accounting principles by using current real-world examples: Up-to-date information prepares students for working in their field. *Illustrate tough concepts using visuals: The text presents the connection between accounting equations and big picture concepts by using striking visuals.
*Personalize learning: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. This package includes MyAccountingLab, an online homework, tutorial, and assessment program designed to work with this text to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts. MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor. Please be sure you have the correct ISBN and Course ID. Instructors, contact your Pearson representative for more information.
Les mer
Chapter 1 Business, Accounting, and You
Business, Accounting, and You
What Is a Business, and Why Study Accounting?
The Definition of a Business 2
The General Concept of Value
Business Owners and Other Stakeholders
The Goal of a Business
How Does a Business Operate?
Resources Needed to Start and Operate a Business
Operating the Business
The Cost of Money
How Are Businesses Organized?
The Types of Businesses
The Legal Forms of Businesses
What Is Accounting, and What Are the Key Accounting
Principles and Concepts?
Generally Accepted Accounting Principles
International Financial Reporting Standards
The Business Entity Principle
The Reliability (Objectivity) Principle
The Cost Principle
Accounting Ethics: A Matter of Trust
What Is the Role of Accounting in a Business?
How Do You Recognize a Business Transaction?
Cash Accounting
Accrual Accounting
How Do You Measure a Business Transaction?
How Do You Record Business Transactions Using the Accounting Equation?
Transaction Analysis
Stockholders’ Equity
How Do You Report Business Transactions Using Financial Statements?
The Income Statement
The Statement of Retained Earnings
The Balance Sheet
The Statement of Cash Flows
Relationships Among the Financial Statements
Accounting, Business, and You—Putting It All Together
Summary
Accounting Practice
Apply Your Knowledge
Know Your Business
Chapter 2 Analyzing and Recording Business Transactions Business, Accounting, and You
How Are Accounts Used to Keep Business Transactions Organized?
Organizing Accounts
Assets
Liabilities
Stockholders Equity
What Is Double-Entry Accounting?
Normal Balance
How Are the General Journal and General Ledger Used to Keep Track of Business Transactions?
Transaction Analysis
Applying Transaction Analysis
Balancing the T-Accounts
How Is a Trial Balance Prepared, and What Is It Used For?
Correcting Errors
Preparation of Financial Statements
Summary
Accounting Practice
Apply Your Knowledge
Know Your Business
Chapter 3 Adjusting and Closing Entries
Business, Accounting, and You
How Does a Company Accurately Report Its Income?
Revenue Recognition and Matching Principles
What Is the Role of Adjusting Entries, and When Are They Prepared?
Accruing Revenues
Accruing Expenses
Adjusting Deferred Revenues
Adjusting Deferred Expenses
How Are Financial Statements Prepared from an Adjusted Trial Balance?
The Adjusted Trial Balance
Preparing the Financial Statements
How Does a Company Prepare for a New Accounting Period?
Completing the Accounting Cycle
The Three Closing Entries: Revenues, Expenses, and Dividends
Post-Closing Trial Balance 120
Summary of the Adjusting and Closing Processes
Summary
Accounting Practice
Apply Your Knowledge
Know Your Business
Comprehensive Problem
Chapter 4 Accounting for a Merchandising Business
Business, Accounting, and You
What Are the Relationships Among Manufacturers, Wholesalers, Retailers, and Customers?
How Do Periodic and Perpetual Inventory Systems Differ?
How Do You Account for the Purchase of Inventory?
Cash and Credit Purchases
Purchase Returns and Allowances
Purchase Discounts
How Do You Account for the Sale of Inventory?
Cash Sales
Credit Sales
Sales Returns and Allowances
Sales Returns
Sales Allowances
Sal
Les mer
This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content that is especially relevant to students outside the United States.
Create a clear learning path with strong pedagogy
• Waybright has crafted a text that’s written with both clarity and purpose.
• Question and Answer format provide detailed information. Some of the best teachable moments happen when a student asks a key question that gets straight to the heart of the discussed topic. This text mirrors that approach by providing a format with key questions in the A and B headers, followed by a clear, direct, and detailed explanation.
• Actual Decision Model summarizes the concepts and computations throughout the material. These models show each decision and how to evaluate the health of it, so that students can readily see its value in/for a business. The models in each chapter are then summed up in the Decision Guidelines in the end-of-chapter material.
• Accounting and You feature, found in every chapter, personalizes accounting challenges, issues, and ethical situations for students to evaluate from their own perspective.
• Concept Checks, appearing at the end of each section, allow students to review their understanding and interpretation of the materials. By showing “what it is” and “why and when it matters” together, these checks give students a place to pause and interpret what they’ve just learned.
• Focus on Decision Making, beginning with Chapter 1, places a tremendous emphasis on making financially sound business decisions, how much risk is involved and how to evaluate the impact of it to a company. Ethics and ratio coverage are woven throughout the text to continue this emphasis.
• Demo Docs in every chapter consist of worked through problems, representative of the chapter material, which navigate students through the computations and concepts together in a step-by-step format for overall comprehension. Additional Demo Docs are available in the study guide and on MyAccountingLab®.
• Decision Guidelines, summarizing the chapter's key terms, concepts, and formulas in the context of business decisions, can be found at the midpoint and end of each chapter. They reinforce how the accounting information students are learning is used to make decisions in business.
• Progressive, expansive, and challenging end-of-chapter material help students retain the material. Waybright understands that the key to students’ accounting success is in the practice and work completed in the end-of-chapter content. With this in mind, this text presents the material so that students progress from simple calculative short exercises to a mixture of calculative/conceptual exercises and on to the more complex conceptual analysis problems and cases. This progression allows students to build confidence and achieve mastery of the material.
· Self Checks quickly audit the students’ understanding of the chapter concepts by presenting them with a series of multiple-choice questions.
· Discussion Questions help students make the connections between the “how” and the “why” of financial accounting information through a guided series of in-class discussion questions.
· “A” and “B” Set of Exercises and Problems provide students and instructors with two sets of problems and exercises in the text. Three sets (“C”, “D”, and “E”) of alternative exercises and problems are available in MyAccountingLab to give students more practice opportunities.
Les mer
Overview of Changes
NEW! Real Business Videos. Real Business Videos bring accounting to life in the business world. Denoted by an icon in the chapter openers and developed by the author, interviews with CFOs, financial analysts, investment bankers, and small business owners highlight chapter concepts and help students understand that accounting is the language of business. Self-check questions, two in each chapter, assess student understanding of the real business videos and the concepts illustrated.
NEW! Hybrid Approach Animations. The authors introduce unique hybrid visuals to illustrate the connection between the accounting equation and journalizing transactions. In Chapters 2 and 3 of the eText, students can journalize transactions, create T-Accounts, and test their understanding of the relationship between journal entries and the accounting equation. Eighteen animations will allow students to practice over and over again until they comprehend these critical accounting concepts.
UPDATED! Continuing Financial Statement Analysis Problem. Uses Target's 2012 annual report to familiarize students with reading and interpreting financial statements in each chapter. By the end of the text, they have completely analyzed the financial statements.
NEW! EXCEL® in MyAccountingLab:
Now students can get real-world Excel practice in their classes.
Instructors have the option to assign students selected end-of-chapter questions that can be completed in an Excel-simulated environment.
Questions will be auto-graded and reported to and visible in the grade book.
Excel remediation will be available to students.
Chapter-by-Chapter Changes
Chapter 1 Business, Accounting, and You
Added Real World Accounting Video summary of David Hitchner, owner and manager of ABC Wine, to set the chapter content in a real world business context for students.
Added two questions to the Self Checks that assess student understanding of the Real World Accounting Videos.
Changed 50% of the exercises and problems to provide diverse practice and teaching opportunities for students and teachers.
EXCEL is now in MyAccountingLab. For every chapter, instructors have the option to assign students 2 end-of-chapter problems that can be completed in an Excel-simulated environment, auto graded and visible in the grade book. Excel remediation will be available to students.
Chapter 2 Analyzing and Recording Business Transactions
Changed chapter introduction company from Best Buy to Target.
Added Real World Accounting Video of Julie Gaines, owner and manager of Fishs Eddy, to set the chapter content in a real world business context for students.
Animated each hybrid equation example so that students can drill themselves as many times as needed on the interrelationship of the journal entries, t-accounts, and general ledger when posting transactions. Available in the eText only, located in MyAccountingLab®.
Changed 50% of the exercises and problems to provide diverse practice and teaching opportunities for students and teachers.
Added two questions to the Self Checks that assess student understanding of the Real World Accounting Videos.
Updated Continuing Financial Statement Analysis featuring Target using the 2012 annual report.
Designated two Excel problems and exercises that can be automatically graded in MyAccountingLab. These materials are designated by a “Try It In Excel” icon.
Updated the end of chapter material related to Under Armour and Columbia Sportswear using the 2012 annual reports.
Chapter 3 Adjusting and Closing Entries
Les mer
Relaterte produkter
For courses in Introduction to Financial Accounting. This package includes MyAccountingLab(R). Understanding financial accounting as the language of business Once students see that accounting is the language of business, they are on their way to academic and professional success. Financial Accounting, Third Edition translates the essentials of accounting to students so they understand why and when financially sound decisions are made in business today. This program will provide a better teaching and learning experience-for you and your students. It will help: *Create a clear learning path with strong pedagogy: Students are able to acquire, understand, and retain important information by completing exercises, learning key terms, participating in discussion questions, following critical thinking activities and more. *Present fundamental accounting principles by using current real-world examples: Up-to-date information prepares students for working in their field. *Illustrate tough concepts using visuals: The text presents the connection between accounting equations and big picture concepts by using striking visuals.
*Personalize learning: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. This package includes MyAccountingLab, an online homework, tutorial, and assessment program designed to work with this text to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts. MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor. Please be sure you have the correct ISBN and Course ID. Instructors, contact your Pearson representative for more information.
Les mer
Chapter 1 Business, Accounting, and You
Business, Accounting, and You
What Is a Business, and Why Study Accounting?
The Definition of a Business 2
The General Concept of Value
Business Owners and Other Stakeholders
The Goal of a Business
How Does a Business Operate?
Resources Needed to Start and Operate a Business
Operating the Business
The Cost of Money
How Are Businesses Organized?
The Types of Businesses
The Legal Forms of Businesses
What Is Accounting, and What Are the Key Accounting
Principles and Concepts?
Generally Accepted Accounting Principles
International Financial Reporting Standards
The Business Entity Principle
The Reliability (Objectivity) Principle
The Cost Principle
Accounting Ethics: A Matter of Trust
What Is the Role of Accounting in a Business?
How Do You Recognize a Business Transaction?
Cash Accounting
Accrual Accounting
How Do You Measure a Business Transaction?
How Do You Record Business Transactions Using the Accounting Equation?
Transaction Analysis
Stockholders’ Equity
How Do You Report Business Transactions Using Financial Statements?
The Income Statement
The Statement of Retained Earnings
The Balance Sheet
The Statement of Cash Flows
Relationships Among the Financial Statements
Accounting, Business, and You—Putting It All Together
Summary
Accounting Practice
Apply Your Knowledge
Know Your Business
Chapter 2 Analyzing and Recording Business Transactions Business, Accounting, and You
How Are Accounts Used to Keep Business Transactions Organized?
Organizing Accounts
Assets
Liabilities
Stockholders Equity
What Is Double-Entry Accounting?
Normal Balance
How Are the General Journal and General Ledger Used to Keep Track of Business Transactions?
Transaction Analysis
Applying Transaction Analysis
Balancing the T-Accounts
How Is a Trial Balance Prepared, and What Is It Used For?
Correcting Errors
Preparation of Financial Statements
Summary
Accounting Practice
Apply Your Knowledge
Know Your Business
Chapter 3 Adjusting and Closing Entries
Business, Accounting, and You
How Does a Company Accurately Report Its Income?
Revenue Recognition and Matching Principles
What Is the Role of Adjusting Entries, and When Are They Prepared?
Accruing Revenues
Accruing Expenses
Adjusting Deferred Revenues
Adjusting Deferred Expenses
How Are Financial Statements Prepared from an Adjusted Trial Balance?
The Adjusted Trial Balance
Preparing the Financial Statements
How Does a Company Prepare for a New Accounting Period?
Completing the Accounting Cycle
The Three Closing Entries: Revenues, Expenses, and Dividends
Post-Closing Trial Balance 120
Summary of the Adjusting and Closing Processes
Summary
Accounting Practice
Apply Your Knowledge
Know Your Business
Comprehensive Problem
Chapter 4 Accounting for a Merchandising Business
Business, Accounting, and You
What Are the Relationships Among Manufacturers, Wholesalers, Retailers, and Customers?
How Do Periodic and Perpetual Inventory Systems Differ?
How Do You Account for the Purchase of Inventory?
Cash and Credit Purchases
Purchase Returns and Allowances
Purchase Discounts
How Do You Account for the Sale of Inventory?
Cash Sales
Credit Sales
Sales Returns and Allowances
Sales Returns
Sales Allowances
Sal
Les mer
This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content that is especially relevant to students outside the United States.
Create a clear learning path with strong pedagogy
• Waybright has crafted a text that’s written with both clarity and purpose.
• Question and Answer format provide detailed information. Some of the best teachable moments happen when a student asks a key question that gets straight to the heart of the discussed topic. This text mirrors that approach by providing a format with key questions in the A and B headers, followed by a clear, direct, and detailed explanation.
• Actual Decision Model summarizes the concepts and computations throughout the material. These models show each decision and how to evaluate the health of it, so that students can readily see its value in/for a business. The models in each chapter are then summed up in the Decision Guidelines in the end-of-chapter material.
• Accounting and You feature, found in every chapter, personalizes accounting challenges, issues, and ethical situations for students to evaluate from their own perspective.
• Concept Checks, appearing at the end of each section, allow students to review their understanding and interpretation of the materials. By showing “what it is” and “why and when it matters” together, these checks give students a place to pause and interpret what they’ve just learned.
• Focus on Decision Making, beginning with Chapter 1, places a tremendous emphasis on making financially sound business decisions, how much risk is involved and how to evaluate the impact of it to a company. Ethics and ratio coverage are woven throughout the text to continue this emphasis.
• Demo Docs in every chapter consist of worked through problems, representative of the chapter material, which navigate students through the computations and concepts together in a step-by-step format for overall comprehension. Additional Demo Docs are available in the study guide and on MyAccountingLab®.
• Decision Guidelines, summarizing the chapter's key terms, concepts, and formulas in the context of business decisions, can be found at the midpoint and end of each chapter. They reinforce how the accounting information students are learning is used to make decisions in business.
• Progressive, expansive, and challenging end-of-chapter material help students retain the material. Waybright understands that the key to students’ accounting success is in the practice and work completed in the end-of-chapter content. With this in mind, this text presents the material so that students progress from simple calculative short exercises to a mixture of calculative/conceptual exercises and on to the more complex conceptual analysis problems and cases. This progression allows students to build confidence and achieve mastery of the material.
· Self Checks quickly audit the students’ understanding of the chapter concepts by presenting them with a series of multiple-choice questions.
· Discussion Questions help students make the connections between the “how” and the “why” of financial accounting information through a guided series of in-class discussion questions.
· “A” and “B” Set of Exercises and Problems provide students and instructors with two sets of problems and exercises in the text. Three sets (“C”, “D”, and “E”) of alternative exercises and problems are available in MyAccountingLab to give students more practice opportunities.
Les mer
Overview of Changes
NEW! Real Business Videos. Real Business Videos bring accounting to life in the business world. Denoted by an icon in the chapter openers and developed by the author, interviews with CFOs, financial analysts, investment bankers, and small business owners highlight chapter concepts and help students understand that accounting is the language of business. Self-check questions, two in each chapter, assess student understanding of the real business videos and the concepts illustrated.
NEW! Hybrid Approach Animations. The authors introduce unique hybrid visuals to illustrate the connection between the accounting equation and journalizing transactions. In Chapters 2 and 3 of the eText, students can journalize transactions, create T-Accounts, and test their understanding of the relationship between journal entries and the accounting equation. Eighteen animations will allow students to practice over and over again until they comprehend these critical accounting concepts.
UPDATED! Continuing Financial Statement Analysis Problem. Uses Target's 2012 annual report to familiarize students with reading and interpreting financial statements in each chapter. By the end of the text, they have completely analyzed the financial statements.
NEW! EXCEL® in MyAccountingLab:
Now students can get real-world Excel practice in their classes.
Instructors have the option to assign students selected end-of-chapter questions that can be completed in an Excel-simulated environment.
Questions will be auto-graded and reported to and visible in the grade book.
Excel remediation will be available to students.
Chapter-by-Chapter Changes
Chapter 1 Business, Accounting, and You
Added Real World Accounting Video summary of David Hitchner, owner and manager of ABC Wine, to set the chapter content in a real world business context for students.
Added two questions to the Self Checks that assess student understanding of the Real World Accounting Videos.
Changed 50% of the exercises and problems to provide diverse practice and teaching opportunities for students and teachers.
EXCEL is now in MyAccountingLab. For every chapter, instructors have the option to assign students 2 end-of-chapter problems that can be completed in an Excel-simulated environment, auto graded and visible in the grade book. Excel remediation will be available to students.
Chapter 2 Analyzing and Recording Business Transactions
Changed chapter introduction company from Best Buy to Target.
Added Real World Accounting Video of Julie Gaines, owner and manager of Fishs Eddy, to set the chapter content in a real world business context for students.
Animated each hybrid equation example so that students can drill themselves as many times as needed on the interrelationship of the journal entries, t-accounts, and general ledger when posting transactions. Available in the eText only, located in MyAccountingLab®.
Changed 50% of the exercises and problems to provide diverse practice and teaching opportunities for students and teachers.
Added two questions to the Self Checks that assess student understanding of the Real World Accounting Videos.
Updated Continuing Financial Statement Analysis featuring Target using the 2012 annual report.
Designated two Excel problems and exercises that can be automatically graded in MyAccountingLab. These materials are designated by a “Try It In Excel” icon.
Updated the end of chapter material related to Under Armour and Columbia Sportswear using the 2012 annual reports.
Chapter 3 Adjusting and Closing Entries
Les mer
Produktdetaljer
ISBN
9781292074863
Publisert
2014-11-06
Utgave
3. utgave
Utgiver
Pearson Education Limited; Pearson Education Limited
Vekt
1651 gr
Høyde
273 mm
Bredde
217 mm
Dybde
29 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Kombinasjonsprodukt