Horngren's Financial & Managerial Accounting, The Managerial Chapters, Global Edition -- MyLab Accounting with Pearson eText
Produktdetaljer
Biographical note
Tracie L. Miller-Nobles, CPA, received herbachelor’s and master’s degrees in accounting from Texas A&M University andis currently pursuing her PhD in adult learning also at Texas A&MUniversity. She is an Associate Professor at Austin Community College, Austin,TX. Previously she served as a Senior Lecturer at Texas State University, SanMarcos, TX, and has served as department chair of the Accounting, Business,Computer Information Systems, and Marketing/Management department at AimsCommunity College, Greeley, CO. In addition, Miller-Nobles has taught as anadjunct professor at University of Texas and has public accounting experiencewith Deloitte Tax LLP and Sample & Bailey, CPAs.
Miller-Nobles is arecipient of the Texas Society of CPAs Rising Star Award, TSCPAs OutstandingAccounting Educator Award, NISOD Teaching Excellence Award and the AimsCommunity College Excellence in Teaching Award. She is a member of the Teachersof Accounting at Two Year Colleges, the American Accounting Association, theAmerican Institute of Certified Public Accountants, and the Texas State Societyof Certified Public Accountants. She is currently serving on the Board ofDirectors as secretary/webmaster of Teachers of Accounting at Two YearColleges, as a member of the American Institute of Certified Public Accountantsnominations committee, and as chair of the Texas Society of CPAs Relations withEducation Institutions committee. In addition, Miller-Nobles served on theCommission on Accounting Higher Education: Pathways to a Profession.
She has spoken onsuch topics as using technology in the classroom, motivating non-businessmajors to learn accounting, and incorporating active learning in the classroomat numerous conferences. In her spare time she enjoys spending time with herfriends and family and camping, kayaking, and quilting.
Brenda L. Mattison has a bachelor’s degreein education and a master’s degree in accounting, both from Clemson University.She is currently an Accounting Instructor at Tri-County Technical College inPendleton, South Carolina. Mattison previously served as Accounting ProgramCoordinator at TCTC and has prior experience teaching accounting at RobesonCommunity College, Lumberton, North Carolina; University of South CarolinaUpstate, Spartanburg, South Carolina; and Rasmussen Business College, Eagan,Minnesota. She also has accounting work experience in retail and manufacturingbusinesses.
Mattison is amember of Teachers of Accounting at Two Year Colleges and the AmericanAccounting Association. She is currently serving on the board of directors asVice President of Conference Administration of Teachers of Accounting at TwoYear Colleges.
Mattison previously served as Faculty Fellow at Tri-CountyTechnical College. She has presented at several conferences on topics includingactive learning, course development, and student engagement.
In her spare time, Mattison enjoys reading and spending time withher family. She is also an active volunteer in the community, serving herchurch and other organizations.
1. Introductionto Managerial Accounting
2. Job Order Costing
3. Process Costing
4. Lean Management Systems: Activity-Based, Just-in-Time, and QualityManagement Systems
5. Cost-Volume Profit Analysis
6. Variable Costing
7. Master Budgets
8. Flexible Budgets and Standard Cost Systems
9. Responsibility Accounting and Performance Evaluation
10. Short-Term Business Decisions
11. Capital Investment Decisions
Appendix A: PresentValue Tables and Future Value Tables
Appendix B: The Statement of Cash Flows
Appendix C: Financial Statement Analysis
Thelatest, most relevant content helps students see the connection betweenaccounting concepts and real businesses
- UPDATED - Data and research, including any years and numbers as they relate to real companies (such as Kohl’s and Target), ensures students have relevant examples to help them engage with the course.
- NEW and UPDATED - Discussions of important concepts and calculations help students to better understand the material. They include:
- Chapter 1 “Accounting and the Business Environment” discusses accountants’ need for technology skills and knowledge. It also clarifies the discussion on equity to help students better understand the changes in equity based on customer feedback.
- Chapter 2 “Recording Business Transactions” covers data analytics and the chart of accounts.
- Chapter 5 “Merchandising Operations” clarifies discussion of how a periodic inventory system records estimated sales returns. The order of purchase and sales sections has also been realigned to better explain how a company records these transactions.
- Chapter 6 “Merchandise Inventory” includes added explanation for how to calculate inventory cost flow for FIFO, LIFO, and weighted average under the perpetual method.
- Chapter 11 “Current Liabilities and Payroll” contains updated payroll tax information for 2019.
- NEW - Employability coverage throughout the text discusses additional designations accounting majors can earn, including Certified Global Management Accountant (CGMA) and Certified Financial Planner (CFP), and highlights the importance of these credentials in today’s job market.
Student-centricfeatures help facilitate learning
- Chapter Openers present relatable stories that set up the concepts to be covered in the chapter. Students then learn the implications of those concepts on a company’s reporting and decision-making processes.
- NEW - Data Analytics in Accounting features highlight real companies that are now using data analytics to track inventory, monitor cash flow, forecast sales, and maximize profits. Also discussed are advances in technology, including robotic process automation and artificial intelligence, and how they relate to the work management accountants perform.
- Common Questions, Answered is rooted in the authors’ teaching experiences over the years, and offers additional help with patterns and rules that consistently confuse students. Located in the text’s margin next to where the answer or clarification can be found, they help students better understand difficult concepts.
- Instructor Tips & Tricks throughout the text mimic the experience of having an experienced teacher walk a student through concepts on the board. Many include mnemonic devices or examples to help students remember the rules of accounting.
- Effects on the Accounting Equation illustrations help students see connections between transactions, as well as how transactions fit into the bigger picture. Located next to every journal entry, they reinforce the connections between recording a transaction and the effect those transactions have on the accounting equation.
- NEW - Key Terms focus on the concepts central to students’ learning, including Lean Management System, Relevant and Irrelevant Revenue, and more.
Opportunitiesfor practice help students strengthen their critical-thinking and analysisskills
- UPDATED - Check Your Understanding boxes let students gauge their comprehension of the material and have been updated to include new accounts introduced under the Revenue Recognition Standard.
- Try It! boxes found after each learning objective and at the end of the chapter give students the opportunity to apply the concepts they’ve just learned by completing an accounting problem.
- Things You Should Know provide students with a brief review of each learning objective presented in a question and answer format, helping to prepare them for exams.
- Decisions Boxes highlight common questions that business owners face, prompting students to determine the course of action they would take based on concepts covered in the chapter.
- UPDATED - Tying It All Together boxes tie together key concepts from the chapter using the company highlighted in the chapter opener.
- The in-chapter box presents scenarios and questions that the company could face and focuses on the decision-making process. The end-of-chapter business case helps students synthesize the concepts of the chapter and reinforce critical thinking.
- Updates to the 7th edition include Chipotle (and the unauthorized malware activity that occurred in April 2017) (chapter 7) and Amazon (chapter 8).
- A Continuing Problem starts in Chapter 1 and runs through all chapters, exposing students to recording entries for a service company and then moving into recording transactions for a merchandiser later on. Its continuity helps students to see concepts all the way through and make connections between topics throughout the text.
- A Practice Set starts in Chapter 2 and goes through the financial chapters, providing another opportunity for students to practice the entire accounting cycle. The practice set uses the same company in each chapter, but is often not as extensive as the continuing problem.
- Comprehensive Problems, located in select interrelated chapters, help students make connections between topics.
- Chapters 1-4 covers the entire accounting cycle for a service company.
- Chapters 5 and 6 looks at the entire accounting cycle for a merchandise company.
- Chapters 7-9 covers cash, receivables, and long-term assets transactions and analysis.
- Chapters 11-13 examines payroll, other current liabilities, long-term liabilities, and stockholders’ equity transactions and analysis.
- NEW and UPDATED - End-of-chapter problems and exercises help students build skills to analyze and interpret information and apply reasoning and logic to new or unfamiliar ideas and situations. Updates include:
- a list of accounts based on customer feedback, and an exercise that specifically incorporates critical-thinking skills (chapter 2).
- a calculation of interest expense (chapter 3).
- options for professors who do not want to cover Sales Returns and Allowances (i.e., Estimated Returns Inventory and Refunds Payable) (chapter 5).
- an exercise for additional practice on journal entries for the allowance method (chapter 8).
Alsoavailable with MyLab Accounting
MyLabTM is the teachingand learning platform that empowers you to reach every student.By combining trusted author content with digital tools and a flexible platform,MyLab personalizes the learning experience and improves results for eachstudent. Learn more about MyLab Accounting.
- Teach your course your way: Your course is unique. So whether you’d like to build your own assignments, teach multiple sections, or set prerequisites, MyLab gives you the flexibility to easily create your course to fit your needs.
- Question Types - MyLab offers the flexibility to assign problems through a variety of Question Types, including Final Answer, Open Response, Static, Algorithmic Testbank, Excel Projects, and General Ledger questions.
- NEW - Data Analytics Projects offer students hands-on practice in mining, analyzing, and reporting on data. Each project contains a list of requirements, a dataset from a real company, a tutorial video, and instructions for using software such as Excel, Power BI, or Tableau. Using these tools, students learn how to extract and examine key information about a company related to its products, operations, and consumer buying habits. With this experience and knowledge, students are able to make smarter business decisions and are better prepared for the workforce.
- Empower each learner: Each student learns at a different pace. Personalized learning pinpoints the precise areas where each student needs practice, giving all students the support they need — when and where they need it — to be successful.
- The Accounting Cycle Tutorial lets students practice each step of the accounting cycle using engaging, interactive content, helping them master the cycle for early and continued success in their course.
- Excel Projects - Using proven, field-tested technology, auto-graded Excel Projects let you seamlessly integrate Microsoft® Excel® content into your course without having to manually grade spreadsheets.
- Deliver trusted content: You deserve teaching materials that meet your own high standards for your course. That’s why we partner with highly respected authors to develop interactive content and course-specific resources that you can trust — and that keep your students engaged.
- Video Exercises - Choose from a variety of engaging videos that explore multiple business topics related to the theory students are learning in class. Exercise quizzes assess students’ comprehension of the concepts in each video.
- Improve student results: When you teach with MyLab, student performance often improves. That’s why instructors have chosen MyLab for over 15 years, touching the lives of over 50 million students.
Check out the preface for a complete list of features and what's new in this edition.
Thelatest, most relevant content helps students see the connection betweenaccounting concepts and real businesses
- Data and research, including any years and numbers as they relate to real companies (such as Kohl’s and Target), ensures students have relevant examples to help them engage with the course.
- Discussions of important concepts and calculations help students to better understand the material. They include:
- Chapter 1 “Accounting and the Business Environment” discusses accountants’ need for technology skills and knowledge. It also clarifies the discussion on equity to help students better understand the changes in equity based on customer feedback.
- Chapter 2 “Recording Business Transactions” covers data analytics and the chart of accounts.
- Chapter 5 “Merchandising Operations” clarifies discussion of how a periodic inventory system records estimated sales returns. The order of purchase and sales sections has also been realigned to better explain how a company records these transactions.
- Chapter 6 “Merchandise Inventory” includes added explanation for how to calculate inventory cost flow for FIFO, LIFO, and weighted average under the perpetual method.
- Chapter 11 “Current Liabilities and Payroll” contains updated payroll tax information for 2019.
- Employability coverage throughout the text discusses additional designations accounting majors can earn, including Certified Global Management Accountant (CGMA) and Certified Financial Planner (CFP), and highlights the importance of these credentials in today’s job market.
Student-centricfeatures help facilitate learning
- Data Analytics in Accounting features highlight real companies that are now using data analytics to track inventory, monitor cash flow, forecast sales, and maximize profits. Also discussed are advances in technology, including robotic process automation and artificial intelligence, and how they relate to the work management accountants perform.
- Key Terms focus on the concepts central to students’ learning, including Lean Management System, Relevant and Irrelevant Revenue, and more.
Opportunitiesfor practice help students strengthen their critical-thinking and analysisskills
- Check Your Understanding boxes let students gauge their comprehension of the material and have been updated to include new accounts introduced under the Revenue Recognition Standard.
- Tying It All Together boxes tie together key concepts from the chapter using the company highlighted in the chapter opener.
- Updates to the 7th edition include Chipotle (and the unauthorized malware activity that occurred in April 2017) (chapter 7) and Amazon (chapter 8).
- End-of-chapter problems and exercises help students build skills to analyze and interpret information and apply reasoning and logic to new or unfamiliar ideas and situations. Updates include:
- a list of accounts based on customer feedback, and an exercise that specifically incorporates critical-thinking skills (chapter 2).
- a calculation of interest expense (chapter 3).
- options for professors who do not want to cover Sales Returns and Allowances (i.e., Estimated Returns Inventory and Refunds Payable) (chapter 5).
- an exercise for additional practice on journal entries for the allowance method (chapter 8).
Reachevery student with MyLab
- Data Analytics Projects offer students hands-on practice in mining, analyzing, and reporting on data. Each project contains a list of requirements, a dataset from a real company, a tutorial video, and instructions for using software such as Excel, Power BI, or Tableau. Using these tools, students learn how to extract and examine key information about a company related to its products, operations, and consumer buying habits. With this experience and knowledge, students are able to make smarter business decisions and are better prepared for the workforce.
Check out the preface for a complete list of features and what'snew in this edition.
Produktdetaljer
Biographical note
Tracie L. Miller-Nobles, CPA, received herbachelor’s and master’s degrees in accounting from Texas A&M University andis currently pursuing her PhD in adult learning also at Texas A&MUniversity. She is an Associate Professor at Austin Community College, Austin,TX. Previously she served as a Senior Lecturer at Texas State University, SanMarcos, TX, and has served as department chair of the Accounting, Business,Computer Information Systems, and Marketing/Management department at AimsCommunity College, Greeley, CO. In addition, Miller-Nobles has taught as anadjunct professor at University of Texas and has public accounting experiencewith Deloitte Tax LLP and Sample & Bailey, CPAs.
Miller-Nobles is arecipient of the Texas Society of CPAs Rising Star Award, TSCPAs OutstandingAccounting Educator Award, NISOD Teaching Excellence Award and the AimsCommunity College Excellence in Teaching Award. She is a member of the Teachersof Accounting at Two Year Colleges, the American Accounting Association, theAmerican Institute of Certified Public Accountants, and the Texas State Societyof Certified Public Accountants. She is currently serving on the Board ofDirectors as secretary/webmaster of Teachers of Accounting at Two YearColleges, as a member of the American Institute of Certified Public Accountantsnominations committee, and as chair of the Texas Society of CPAs Relations withEducation Institutions committee. In addition, Miller-Nobles served on theCommission on Accounting Higher Education: Pathways to a Profession.
She has spoken onsuch topics as using technology in the classroom, motivating non-businessmajors to learn accounting, and incorporating active learning in the classroomat numerous conferences. In her spare time she enjoys spending time with herfriends and family and camping, kayaking, and quilting.
Brenda L. Mattison has a bachelor’s degreein education and a master’s degree in accounting, both from Clemson University.She is currently an Accounting Instructor at Tri-County Technical College inPendleton, South Carolina. Mattison previously served as Accounting ProgramCoordinator at TCTC and has prior experience teaching accounting at RobesonCommunity College, Lumberton, North Carolina; University of South CarolinaUpstate, Spartanburg, South Carolina; and Rasmussen Business College, Eagan,Minnesota. She also has accounting work experience in retail and manufacturingbusinesses.
Mattison is amember of Teachers of Accounting at Two Year Colleges and the AmericanAccounting Association. She is currently serving on the board of directors asVice President of Conference Administration of Teachers of Accounting at TwoYear Colleges.
Mattison previously served as Faculty Fellow at Tri-CountyTechnical College. She has presented at several conferences on topics includingactive learning, course development, and student engagement.
In her spare time, Mattison enjoys reading and spending time withher family. She is also an active volunteer in the community, serving herchurch and other organizations.