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FINANCIAL ACCOUNTING
LIBBY, SHORT wydawnictwo: MCGRAW-HILL , rok wydania 2003, wydanie IV cena netto: 280.00 Twoja cena 266,00 zł + 5% vat - dodaj do koszyka New Focus Company: Outback
Steakhouse replaces Wal-Mart as the Focus Company in Chapter 11. This change provides
students with less complex but more illustrative financial examples for the chapter
covering "Reporting and Interpreting Owner's Equity". Papa John's International
is retained as the Focus Company in chapters 2, 3, and 4. Reviewers find this to be an
excellent example company because of its currency and popularity among students.
Improved Design: The text
has been completely redesigned for clarity and accessibility. Custom artwork, new icons
and "info-graphics" were developed by an outside artist and shaped for
pedagogical value. The whole look and feel of the text is lighter and brighter.
Organization of the Chapter: A graphic begins each chapter to provide a visual framework
of the material to be covered in the chapter. This is a good quick -reference guide to
help students easily find a topic in the chapter for later study.
Chapter Take-Aways Retained: Numbered end-of-chapter summary that follows the learning
objectives outlined at the beginning of the chapter. This feature is in response to
reviewers who felt that the paragraph format of the chapter summary in previous editions
was not as useful or likely to be used by students as these "bulleted" points.
New Multiple Choice
Questions: In response to reviewer and market requests, multiple choice questions have
been added to the end of each chapter.
New Annual Report: The
Annual Report for Abercrombie and Fitch replaces Urban Outfitters and joins the updated
annual report for American Eagle Outfitters--both are reprinted in the appendices for easy
reference by students.
Features
- Strong End of Chapter
Material: The authors have ensured good correlation between the topics that are covered in
the chapter and the EOC materials. In response to reviewers, more easy to medium--level
questions are provided. Alternate Problems added to the end of chapter material to provide
instructors with greater flexibility. For instance, an instructor could use one as an
in-class example, assign another, or put another on a test or quiz. This was in direct
response to reviewer and user feedback.
Finding the Financial Information section organizes the information into a graphic that
includes: Balance Sheet, Income Statement, Statement of Cash Flows and Notes.
End of chapter material is organized into a broad variety of categories: Questions,
Mini-exercises, Exercises, Problems, Alternate Problems, Cases and Projects. Icons
delineate the focus of the questions/problems/cases. They include International, Ethics,
Team Work, Writing Assignments, and Focus on Cash Flows.
Learning Objectives are in the margin of the end of chapter materials.
- Focus Company Approach:
Integrates real-world business and accounting practices by building each chapter around
the operations and real financial statements of engaging, student oriented Focus Companies
such as Callaway Golf, Timberland, Harley-Davidson, and Papa John's. This integration, as
opposed to presenting various company financials as disjointed vignettes, distinguishes
the Libby approach by demonstrating career relevance and conveying the excitement of real
accounting and reporting issues and problems. Contrasting companies are also used to
illustrate variety and a different perspective from the Focus Company.
- Emphasis on Different
Aspects of Management: Each chapter emphasizes a different aspect of management, including
marketing strategy, human resources, financing strategy, manufacturing, corporate
communication, and mergers and acquisitions. This directly demonstrates the relevance of
material to a variety of future careers. It also points out the true integrative nature of
the Libby presentation of Financial Accounting.
- Strong User Orientation:
Chapter material is selected for its relevance to understanding real companies, financial
statements, and real management decisions. Unrealistic topics and practices have been
eliminated. Pure record-keeping functions have been included in appendices or reserved for
future coursework. By eliminating the recordkeeping emphasis, the authors use basic
transaction analysis, journal entries, and T-accounts to provide the structure for
understanding the interplay between management decisions and financial statements and the
analysis of financial statements.
- "Financial
Analysis" feature: This feature appears throughout the text, and relates directly to
the decisions faced by managers and the users of financial statements at the focus and
contrasting companies. The Financial Analysis feature provides current, interesting
information that makes the content relevant and interesting to students. The examples
featured make the technical material come alive, helping students better understand and
remember its significance in decision making.
- "Focus on Cash
Flows" feature: Identified by an icon, these sections are found within most chapters
and provide a discussion and analysis of changes in the cash flow of the Focus Company
being discussed and the decisions that resulted in the changes in cash flow. These
discussions encourage students to think more critically about the decisions they will face
with as managers and the impact those decisions will have on the company's cash flow.
- "International
Perspective" feature: This feature appears throughout the text, and exposes students
to a variety of reporting practices used throughout the world. Today's students will
become tomorrow's global executives, and as a result, they need to understand and
appreciate the implications of different accounting practices. International accounting
sections are incorporated in each chapter and in the homework material.
- "Question of
Ethics" feature: Accounting ethics is integrated into each chapter (and end of
chapter materials) to convey to students the importance of acting responsibly in business
practice.
- Self-Study Quizzes: Active
learning creates attention and promotes retention. This unique feature stops students at
strategic points throughout each chapter to make sure key points are understood before
they move on. The quizzes often require that students prepare or use financial statement
disclosures based on actual companies to reinforce the usefulness of what they are
learning.
- "Building Block
Approach": The authors employ a building block approach in that they consistently
cover the basics before addressing more complex issues. Further, the technical material is
presented with clear step-by-step presentations within the realistic examples. Numerous
exhibits and other visual aids are used to increase comprehension and learning.
Appropriate examples and explanation for the introductory student: The pace, depth of
coverage, and level of difficulty of the material and examples are carefully matched to
the needs and abilities of introductory students.
- Improved Key Ratio Analysis
boxed feature helps students understand and interpret ratios. Each box presents ratio
analysis for the focus company in the chapter, as well as with comparative companies.
Cautions are also provided to help students understand the limitations of certain ratios.
Focus on Cash Flows section discusses general cash flow information, as well provides
specific analysis based on the chapter's focus company.
Journal entries are consistently shown with their impact on the accounting equation. The
accounting equation is used throughout the book, as it is an excellent way to teach
students how financial statements and the larger accounting information system works.
Table of Contents
- 1. Financial Statements and
Business Decisions
- 2. Investing and Financing
Decisions and the Balance Sheet
- 3. Operation Decisions and
the Income Statement
- 4. Adjustment, Financial
Statements, and the Quality of Earnings
- 5. Communicating and
Interpreting Accounting Information
- 6. Reporting and
Interpreting Sales Revenue, Receivables, and Cash
- 7. Reporting and
Interpreting Cost of Goods Sold and Inventory
- 8. Reporting and
Interpreting Property, Plant, and Equipment: Natural Resources; and Intangibles
- 9. Reporting and
Interpreting Liabilities
- 10. Reporting and
Interpreting Bonds
- 11. Reporting and
Interpreting Owners' Equity
- 12. Reporting and
Interpreting Investments in Other CorporationsInc.
- 13. Statement of Cash Flows
- 14. Analyzing Financial
Statements
Appendix A:Present and
Future Value Tables
Appendix B:American Eagle
Outfitters Annual Report
Appendix C:Abercrombie &
Fitch 10K
Appendix D:Industry Ratio
Report
760 pages
Po otrzymaniu zamówienia poinformujemy, czy wybrany tytuł polskojęzyczny lub
anglojęzyczny jest aktualnie na półce księgarni.
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