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Revised Coverage of Accounting Cycle- There are now separate chapters on adjusting and closing/reporting entries. In the previous edition both were consolidated into chapter 4. However, overwhelming reviewer feedback felt this separation would lead to improved student understanding and performance. Adjusting entries are now covered in Chapter 4 and closing/reporting entries are now covered in Chapter 5.
New Managerial Chapter- Chapter 24, 'Rewarding Business Performance' is a welcome addition to this text based on encouraging reviewer response. The focus of the chapter is coverage of timely concepts such as Just-In-Time services, Total Quality Management, Balanced Scorecard, and much more. an overview of motivation and goal alignment the Du Pont system for evaluating business performance Residual Income for measuring business performance Economic Value Added (EVA) the Balanced scorecard's role in goal setting and measuring business performance the components of management incentive compensation and their ties to business performance
Corporate Approach- The corporate approach begins in chapter 3 and is carried throughout the text. In the previous edition, sole proprietorship was the approach used. Reviewer feedback has told us that students would most benefit by concentrating on the corporate approach as it is aligned with the future work of most students.
Business Week Cases- The only text with Business Week cases. This unique feature presents real-world scenarios that tie into the focus of each chapter, taken from one of the world's most recognized and respected business magazines. A name even your students will recognize.
Wide variety of End of Chapter items- Internet Assignments, Group Cases, Writing Assignments, Ethics Cases, Real World Numerical Problems, Journal Entries, Spreadsheet Software Problems on Student CD-Rom (GLAS and SPATS). Beyond general accounting skills, these exercises help develop communication skills, demonstrate the value of teamwork, and enhance critical thinking and technological awareness.
Comprehensive Problems Give Students 'The Big Picture'- These problems, which occur every three to six chapters, challenge students by incorporating all the skill sets they have learned in the previous chapters into one inclusive 'case-exercise.' This distinctive feature not found in most texts allows students to identify the strengths and realize where they might need to brush up. Clearly, students also find these very helpful in studying for exams.
Relevant In-Text Pedagogy
-Cash Effects boxes show how methods and transactions affect cash flows
-Your Turn boxes puts students in the role of decision-maker asking them to apply chapter concepts to situations faced by investors, creditors, and managers
-Case in Point boxes use actual business events to illustrate the relationship between accounting concepts and the real world.
-Key Ratio boxes introduce students to formulae key to understanding accounting events.Professors can customize this book to meet their exact needs and mix and match with other items on Primis Online allowing them maximum choice and flexibility. Instructors can choose between two delivery formats: custom printed books (in black and white) or custom eBooks (in color).
Outstanding Authorship- Jan Williams, past-president of the American Accounting Association (AAA), has recently been on the CPA Exam Review Committee and has worked to update the text accordingly. Sue Haka, Department Chair at Michigan State University, has been very active in the AAA and is the only managerial accountant to co-author an accounting principles text. Mark Bettner is also active in the AAA and has received numerous teaching excellence awards at his school, Bucknell University.
Synopsis:
New Managerial Chapter- Chapter 24, 'Rewarding Business Performance' is a welcome addition to this text based on encouraging reviewer response. The focus of the chapter is coverage of timely concepts such as Just-In-Time services, Total Quality Management, Balanced Scorecard, and much more. an overview of motivation and goal alignment the Du Pont system for evaluating business performance Residual Income for measuring business performance Economic Value Added (EVA) the Balanced scorecard's role in goal setting and measuring business performance the components of management incentive compensation and their ties to business performance
Corporate Approach- The corporate approach begins in chapter 3 and is carried throughout the text. In the previous edition, sole proprietorship was the approach used. Reviewer feedback has told us that students would most benefit by concentrating on the corporate approach as it is aligned with the future work of most students.
Business Week Cases- The only text with Business Week cases. This unique feature presents real-world scenarios that tie into the focus of each chapter, taken from one of the world's most recognized and respected business magazines. A name even your students will recognize.
Wide variety of End of Chapter items- Internet Assignments, Group Cases, Writing Assignments, Ethics Cases, Real World Numerical Problems, Journal Entries, Spreadsheet Software Problems on Student CD-Rom (GLAS and SPATS). Beyond general accounting skills, these exercises help develop communication skills, demonstrate the value of teamwork, and enhance critical thinking and technological awareness.
Comprehensive Problems Give Students 'The Big Picture'- These problems, which occur every three to six chapters, challenge students by incorporating all the skill sets they have learned in the previous chapters into one inclusive 'case-exercise.' This distinctive feature not found in most texts allows students to identify the strengths and realize where they might need to brush up. Clearly, students also find these very helpful in studying for exams.
Relevant In-Text Pedagogy
-Cash Effects boxes show how methods and transactions affect cash flows
-Your Turn boxes puts students in the role of decision-maker asking them to apply chapter concepts to situations faced by investors, creditors, and managers
-Case in Point boxes use actual business events to illustrate the relationship between accounting concepts and the real world.
-Key Ratio boxes introduce students to formulae key to understanding accounting events.Professors can customize this book to meet their exact needs and mix and match with other items on Primis Online allowing them maximum choice and flexibility. Instructors can choose between two delivery formats: custom printed books (in black and white) or custom eBooks (in color).
Outstanding Authorship- Jan Williams, past-president of the American Accounting Association (AAA), has recently been on the CPA Exam Review Committee and has worked to update the text accordingly. Sue Haka, Department Chair at Michigan State University, has been very active in the AAA and is the only managerial accountant to co-author an accounting principles text. Mark Bettner is also active in the AAA and has received numerous teaching excellence awards at his school, Bucknell University.
With the fourteenth edition of "Financial and Managerial Accounting: The Basis for Business Decisions", the Williams author team carries on the tradition of being a solid foundation for students learning basic accounting concepts. Through the revision, the authors have further refined the financial accounting topics, while slightly expanding the managerial accounting material to provide even more balanced coverage. Hallmarks of the text-including the solid Accounting Cycle Presentation, relevant pedagogy, and high quality, end-of-chapter material-have all been updated and enhanced through the revision. A new design enhances the graphical elements of the text, while the integration of several boxed elements provides a more streamlined approach to chapter topics.
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- PublisherMcGraw-Hill Higher Education
- Publication date2006
- ISBN 10 0071101217
- ISBN 13 9780071101219
- BindingPaperback
- Number of pages192
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Financial and Managerial Accounting
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Financial and Managerial Accounting
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