Introduction to Financial Accounting

9780130168405: Introduction to Financial Accounting

For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses. 


Introductory Financial Accounting, 9e provides a unique and perfect blend of robust financial statement analysis with early statement of cash flows coverage.




Marlene A. Plumlee, Ph.D, CPA, Associate Professor of Accounting at the University of Utah, authored Pearson’s International Financial Reporting Standards supplement ISBN 013612304X for our Introduction to Financial Accounting 9th edition by Horngren. 


This IFRS Supplement discusses the general context of US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS) and provides background information about the use of US GAAP and IFRS and ‘players’ that will ultimately affect how and when IFRS will be adopted internationally.  Included also is an overview of the conceptual frameworks that underlie the formation of US GAAP and IFRS.  A comparison of two companies is offered, one that employs US GAAP to prepare its financial report and one the employs IFRS to prepare its financial report.



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About the Author:

Charles T. Horngren is the Edmund W. Littlefield Professor of Accounting, Emeritus, at Stanford University. A graduate of Marquette University, he received his MBA from Harvard University and his Ph.D. from the University of Chicago. He is also the recipient of honorary doctorates from Marquette University and DePaul University.

A Certified Public Accountant, Horngren served on the Accounting Principles Board for six years, the Financial Accounting Standards Board Advisory Council for five years, and the Council of the American Institute of Certified Public Accountants for three years. For six years, he served as a trustee of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board and the Government Accounting Standards Board.

Horngren is a member of the Accounting Hall of Fame.

A member of the American Accounting Association, Horngren has been its President and its Director of Research. He received its first annual Outstanding Accounting Educator Award.

The California Certified Public Accountants Foundation gave Horngren its Faculty Excellence Award and its Distinguished Professor Award. He is the first person to have received both awards.

The American Institute of Certified Public Accountants presented its first Outstanding Educator Award to Horngren.

Horngren was named Accountant of the Year, Education, by the national professional accounting fraternity, Beta Alpha Psi.

Professor Horngren is also a member of the Institute of Management Accountants, where he received its Distinguished Service Award. He was a member of the Institute's Board of Regents, which administers the Certified Management Accountant examinations.

Horngren is the author of these books published by Prentice-Hall: Cost Accounting: A Managerial Emphasis, Tenth Edition, 2000 (with George Foster and Srikant Datar); Introduction to Management Accounting, Twelfth Edition, 2002 (with Gary L. Sundem and William O. Stratton); Introduction to Financial Accounting, Eighth Edition, 2002 (with Gary L. Sundem and John A. Elliott; Accounting, Fifth Edition, 2002 (with Walter T. Harrison, Jr. and Linda Bamber); and Financial Accounting, Fourth Edition, 2001 (with Walter J. Harrison, Jr.).

Horngren is the Consulting Editor for the Charles T. Horngren Series in Accounting.

Gary L. Sundem is the Julius A. Roller Professor of Accounting and Co-Chair of the Department of Accounting at the University of Washington, Seattle. He received his B.A. degree from Carleton College and his MBA and Ph.D. degrees from Stanford University.

Professor Sundem was the 1992-93 President of the American Accounting Association. He was Executive Director of the Accounting Education Change Commission, 1989-91, and served as Editor of The Accounting Review, 1982-86.

A member of the National Association of Accountants, Sundem is past president of the Seattle chapter. He has served on NAA's national Board of Directors, the Committee on Academic Relations, and the Research Committee.

Professor Sundem has numerous publications in accounting and finance journals including Issues in Accounting Education, The Accounting Review, Journal of Accounting Research, and The Journal of Finance. He was selected as the Outstanding Accounting Educator by the American Accounting Association in 1998 and by the Washington Society of CPAs in 1987. He has made more than 150 presentations at universities in the United States and abroad.

John A. Elliott is Associate Dean and Professor of Accounting at the Johnson Graduate School of Management at Cornell University. He received his B.S. and MBA degrees from the University of Maryland and his Ph.D. degree from Cornell University.

A certified public accountant, Elliott worked for Arthur Andersen & Co. and for Westinghouse before returning for his advanced degrees. He currently teaches financial accounting and international accounting at the Johnson School. Prior teaching experience has included auditing and taxation as well as intermediate accounting and financial statement analysis. With over 25 years as an educator, Professor Elliott has taught at the University of Maryland, St. Lawrence University, Central Washington State College, and the University of Chicago. In addition to executive teaching for Cornell, he has conducted various corporate training programs in the United States and internationally.

As a member of the American Accounting Association, he was the founding president of the Financial Accounting and Reporting Section. As a member of the Financial Accounting Standards Committee he frequently responded to FASB exposure drafts and worked to integrate academic study with practice. His research has been published in accounting and economics journals and deals primarily with the use of accounting information to assess the financial condition of an enterprise.

Professor Elliott served on the Hangar Theatre Board of Trustees for nine years, and was president for four of those years. He also served on the Board of the Cayuga Medical Center at Ithaca for nine years and was president for the final three years.

From the Back Cover:

Get Refreshed. . . with Horngren/Sundem/Elliot's Introduction to Financial Accounting, Eighth Edition

  • NEW Real world companies including Nantucket Nectars, McDonald's, Cisco, Teva Sandals, and more are highlighted in chapter openers, chapter discussions, and many of these also appear in the On Location! Video package
  • NEW Free Software (available to download from the text web site) includes free tutorial and general ledger software!
  • NEW "Take Five" Study Breaks appear within the chapters and encourage students to apply concepts
  • NEW Assignment Options include new critical thinking exercises (Cognitive exercises) for each chapter
  • NEW "Business First" Boxes provide insights into domestic and international business, as well as high-tech and e-Business industries.
  • NEW Free On-Line Courses available in your choice of platforms: WebCT, Blackboard, and Pearson CourseCompass

And, Students can get FREE tutorial software, FREE general ledger software, FREE spreadsheet templates, FREE PowerPoints/ready notes, FREE Excel tutorial, FREE on-line Tutor, and FREE on-line Study Guides at!

Mastering Accounting CD-ROM

Using video and interactive exercises, Mastering Accounting actively engages students in learning core accounting concepts. Through dramatic situations in the life of a fictional e-Business, the CD-ROM teaches your students how to apply the fundamental concepts of accounting to practical problems facing today's dynamic organizations.

Mastering Accounting can be shrink-wrapped to these texts for a nominal fee.

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