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While many texts characterize themselves as having either a "user" approach or a "preparer" approach, Williams' Financial Accounting is written for faculty who want to strike a balance between these approaches. Business majors will find relevance in the "Ethics, Fraud & Corporate Governance," "Your Turn" and "Case in Point" boxes throughout the chapters while accounting majors will receive a firm grounding in accounting basics that will prepare them for their intermediate course.
Sommario
CH 1 Accounting: Information for Decision Making
CH 2 Basic Financial Statements
CH 3 The Accounting Cycle: Capturing Economic Events
CH 4 The Accounting Cycle: Accruals and Deferrals
CH 5 The Accounting Cycle: Reporting Financial Results
COMPREHENSIVE PROBLEM 1: Susquehanna Equipment Rentals
CH 6 Merchandising Activities
CH 7 Financial Assets
CH 8 Inventories and the Cost of Goods Sold
COMPREHENSIVE PROBLEM 2: Music-Is-Us, Inc.
CH 9 Plant and Intangible Assets
CH 10 Liabilities
CH 11 Stockholders' Equity: Paid-In Capital
COMPREHENSIVE PROBLEM 3: Mountain Sports, Inc.
CH 12 Income and Changes in Retained Earnings
CH 13 Statement of Cash Flows
CH 14 Financial Statement Analysis
COMPREHENSIVE PROBLEM 4: Home Depot, Inc.
CH 15 Global Business and Accounting
APPENDIX A: Home Depot 2015 Financial Statements
APPENDIX B: The Time Value of Money: Future Amounts and Present Values
Index
Info autore
Jan R. Williams is Dean and Professor Emeritus of the College of Business Administration at the University of TennesseeKnoxville, where he has been a faculty member since 1977. He received a BS degree from George Peabody College, an MBA from Baylor University, and a PhD from the University of Arkansas. He previously served on the faculties at the University of Georgia and Texas Tech University. A CPA in Tennessee and Arkansas, Dr. Williams is also the coauthor of three books and has published over 70 articles on issues of corporate financial reporting and accounting education. He served as president of the American Accounting Association in 19992000 and has been actively involved in Beta Alpha Psi, the Tennessee Society of CPAs, the American Institute of CPAs, and AACSB Internationalthe Association to Advance Collegiate Schools of Businessthe accrediting organization for business schools and accounting programs worldwide. He served as chair of the Board of Directors of AACSB International in 2011 through 2012. He retired from the University of Tennessee in 2013, and remains active in several business and accounting professional organizations.
Riassunto
While many texts characterize themselves as having either a "User" approach or a "Preparer" approach, the author's Financial Accounting is written for faculty who want to strike a balance between these approaches. In this book, Business majors finds relevance in the "Ethics, Fraud and Corporate Governance," "Your Turn" and "Case in Point".
