A supplementary text for a variety of Business courses, including Principles of Financial Accounting, Intermediate Accounting, Investments, Personal Finance, and Financial Planning and Analysis.
In Understanding Financial Statements 6/e, Lyn Fraser and Aileen Ormiston teach students how to work through the obstacle course of data that make up a company's financial statements. They show what paths to follow in order to glean out the information needed to ultimately determine the financial health of a business. By using examples, illustrations, and explanations, the authors get behind the numbers and accounting policies to assess how well companies are actually performing. And, with an emphasis on analysis, the book breaks financial statements into parts for individual study so that students better understand the whole of their content as a map to intelligent decision-making.
Adopt the new edition of Fraser/Ormiston and your students will have financial statements at their command!
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Lyn M. Fraser has taught undergraduate and graduate classes in financial statement analysis at Texas A&M University and has conducted numerous seminars on the subject for executive development and continuing education courses. A Certified Public Accountant, she is the coauthor with Aileen Ormiston of Understanding the Corporate Annual Report: Nuts, Bolts, and a Few Loose Screws (Prentice Hall, 2003) and has published articles in the Journal of Accountancy, the Journal of Commercial Bank Lending, the Magazine of Bank Administration, and the Journal of Business Strategies. She has been recognized for Distinguished Achievement in Teaching by the Former Students Association at Texas A&M University and is a member of Phi Beta Kappa.
Aileen Ormiston teaches accounting in the Business Department of Mesa Community College in Mesa, Arizona. She received her bachelor's degree in accounting from Michigan State University and a master's degree in finance from Texas A&M University. Aileen, prior to embarking on her teaching career, worked in cost accounting and also as an auditor in public accounting. She is a member of the American Institute of Certified Public Accountants and the American Accounting Association. Mesa Community College was one of 13 universities and colleges that received a grant from the Accounting Education Change Commission, and Aileen was actively involved in developing the new accounting curriculum. As a result of her pioneering work in changing accounting education, she was the recipient of the "Innovator of the Year" award from the League for Innovation in the Community College.
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