All major elements of this 15th edition of the text have been revised to reflect changes to accounting courses of the late-1990s. It includes a new pedagogy and end-of-chapter material. "Using the Information" sections emphasize the importance of understanding ratios.
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· Clear Copy has been replaced with FASTForward, an innovative, entrepreneurial athletic shoe consulting firm. Greater pedagogical use has been made of this continuous case, introduced in Chapter 2 and used through Chapter 5. This company has been revised to place greater emphasis on the information age, and for its appeal to students. "Using the Information" sections, (introduced in 14/e), now feature FASTForward, along with ratios and examples from similar industries. All financial statement and transaction examples within the early chapters will refer to FASTForward. We are creating a web site for FASTForward, to add realism and identify FASTForward as an actual company. Our MHLA on-line learning center will also make use of FASTForward.
· Entirely new Chapter 1! This new chapter will feature a new focus on the "information age" of accounting and also introduce the coverage of accounting within the functions of an organization, including planning, financing, investing and operating activities. This introduction will also offer a greater focus on the uses of accounting information and the social responsibility business professionals have to their community and industry.
· New Chapter Openers! Each chapter now opens with a realistic company scenario that is referred to throughout the chapter. These scenarios have been developed to be student-oriented and entrepreneurial.
· "A Look Back," "A Look at this Chapter," and "A Look Ahead" are new beacons provided within the chapter opener that are designed to provide continuity of material throughout the entire text, and show students how chapters relate to one another.
· Greatly enhanced four-color design that features a new unique treatment of the Learning Objectives categorized according to Conceptual Objectives, Analysis Objectives and Procedural Objectives. This "C.A.P. Model" is totally unique in FAP 15, and is carried throughout the entire text, in end-of-chapter material, and within key supplements. Instructors will now be better able to manage the focus of their course.
· "Did You Know?" is a new feature designed to show students the many uses of today's accounting information. "You Make the Call" is a new feature designed to place the students in the role of the decision maker, with answers at the end of the chapter. "Judgement and Ethics" is a third new box. All of these new features are integrated at relevant points in each chapter.
· End-of-chapter material now provides several new elements including comparative problems between the three end of book annual reports, (Nike, Reebok and America Online).
· The "Beyond the Numbers" section of end-of-chapter material offers problems designed to reinforce critical thinking skills and ethical decision making. Featuring several real company examples and references to the Internet, students are required to apply basic concepts from within the chapter to higher level analysis and problem solving. Many problems are ideal for in-class discussion and group work. Eight types of innovative problems are available, providing the adopter with current options and maximum flexibility including: "Reporting in Action" (featuring Nike), "Comparative Analysis" (between Nike and Reebok), "Ethics Challenge," "Communicating in Practice," "Taking it to the Net," "Teamwork in Action," "Hitting the Road (research problems)" and "Business Week Activity."
· Transactions are now presented along with their relationship to the accounting equation. In addition, a graphic is now used to show the link between these transactions and the financial statements.
· Chapter 5 now incorporates preparing the Statement of Cash Flows in the coverage of completing the accounting cycle.
· A new Business Week Edition is available with FAP 15. Business Week articles and excerpts are used throughout and each chapter offers a specific Business Week activity. The FAP 15 web site will also offer additional Business Week questions directly relating specific chapters to the current issue's coverage.
· Topical coverage has been revised to reflect more contemporary needs of our customers. Specifically, coverage of partnerships, perpetual inventory, managerial accounting topics and the statement of cash flows has been revised under the direction of our reviewer panel. These changes are also reflected in a revised Table of Contents.
· The alternate problems, formerly offered in a separate manual have been brought back into the text as an end of book appendix.
· The Annual reports of Nike, Reebok and America Online will be bound into the back of each text. New end-of-chapter material utilizes these reports, and the FAP 15 web site will link directly to the home pages of each company.
"Using the Information" sections continue to offer emphasis on the importance of understanding ratios and how financial information impacts business decisions.
· While several content enhancements have been made to respond to contemporary topical needs, FAP 15 offers an organization ideal for the two-term or three-term principles of accounting course.
· A comprehensive ancillary package is available, including several multimedia and print tools for both instructor and student.
· New technology!
§ Dallas Community College Distance Learning Course (LeCroy Center)
§ MHLA On-Line Learning Center.
§ Comprehensive Student Software CD ROM which includes five pieces of software on one CD-ROM: General Ledger Applications Software, Spreadsheet Applications Template Software, and Peachtree Problems by Jack E. Terry, ComSource Associates, Inc.; Tutorial Software by Mansuetti & Weidkamp of Sierra College; and Essentials of Financial Accounting: A Multimedia Approach.
§ Interactive Financial Accounting Lab, Version 2.0 and Interactive Managerial Accounting Lab, Version 2.0, available on disk or on new CD-ROM.
§ Comprehensive web site that will function in partnership with MHLA if desired.
§ The Annual Reports for Nike, Reebok, and America Online will be bound into the back of each text. New end-of-chapter material uses these reports, and the FAP web site will link directly to the home pages of each company.
Fundamental Accounting Principles is one of the most contemporary principles of accounting texts on the market. Its innovation is reflected in its extensive use of entrepreneurial examples, the integration of new computerized learning tools, and a highly engaging, pedagogical design. The new incorporation of the Topic Tackler/Accounting Cycle CD-ROM provides students with yet another advantage as they strive to understand the key concepts of accounting and their role in business. Our revision plan was devised with feedback from both users and non-users including focus groups from around the country. With years of research studying this market, our author team makes the 16th edition of Fundamental Accounting Principles one of the most innovative and reliable principles of accounting texts in the market.
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