"synopsis" may belong to another edition of this title.
Working With Excel and Mastering Excel problems were written by Linda Bell (William Jewell College), and require students to create their own spreadsheets from scratch, using information from the text. Screen captures and spreadsheet tips are provided on the new Edmonds Web page to help students. These are at the end of each chapter.
Questions, Exercises, and Problems from the previous edition have been thoroughly revised as well. The authors have included more exercises with a variety of lengths, to give instructors more flexibility in making assignments.
Increased Use of Real-World Examples The authors have increased the real-world focus in the end-of-chapter material and in the chapter narratives. New "Reality Bytes" boxes offer more examples of accounting in practice, to go with the "Curious Accountant" openers and "Focus on International Issues" boxes. There will be a company index in the new edition, which will be useful for showing instructors the focus on real companies. When real companies are used in an example, Edmonds uses actual data from the company.
Improved Visual Presentation A new design includes improved chapter openers, a more contemporary style, and the use of "infographics" (interesting, dimensional style of art) which will give the book a higher quality image. The design will match nicely with the Edmonds managerial counterpart.
New Web Resources A new Website will have information about the book, the authors, instructor resources, and student resources.It will link to the companion site for the Edmonds managerial counterpart.
New Annotated Instructor's Edition This resource provides guidance to instructors for alternative teaching methods using the fundamental concepts approach. Annotations include Teaching Strategies, Key Concepts, Real World References, Group Work, and Communications Activities. Annotations were written by Eric Carlsen (Kean University) and Kathleen Sevigny (Bridgewater State College) and carefully reviewed by the authors for consistency with the text.
Pairs logically with New Managerial Text For believers in the Edmonds "fundamental concepts" approach, we can cover both introductory courses (financial and managerial) for a cohesive foundation in accounting.
A Look Back/A Look Forward Each chapter ends with a summary of the main points, and a preview of the next chapter, with an emphasis on how they connect. This approach stresses the stepwise, logical organization of the book and helps students understand how everything connects together.
Focus on Concepts The text focuses on the fundamentals of financial accounting. Isolating concepts and presenting them in a logical sequence facilitates learning. The text also maintains a manageable length (12 chapters) by focusing on only the most important topics.
Distinctive Financial Statements Model This pedagogical tool helps students visualize the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows).
Coverage of Multi-Period Cycles Typically, financial accounting texts focus only on one accounting cycle. Edmonds presents the key financial statements in a way that demonstrates the impact of related events over multiple accounting cycles. This benefits students by showing them the impact of business decisions over time. Managers of companies rarely make important decisions based on only one accounting cycle.
Business Transactions are Classified into 4 Logical Categories Instead of attempting to memorize transactions, students learn to classify events as belonging to one of four conceptual categories. More specifically, students learn to classify transactions as being: 1. An Asset source, 2. An Asset use, 3. An Asset exchange, or 4. A Claims Exchange. This approach encourages students to think about the effects of events rather than memorize the recording procedures.
Integrated Statement of Cash Flows Coverage of the statement of cash flows begins in the first chapter and continues throughout the text. Students are first asked to analyze the cash account. When the cash account is used as the data source, preparing a statement of cash flows is simply a matter of learning how to classify events as operating, investing, or financing activities. More complicated topics, such as the indirect method and a T-account approach for the conversion of accruals to cash, are covered in Ch. 12.
Separate but Inclusive Coverage of Debits/Credits Recording procedures, including debits and credits, are delayed until Ch. 4. This allows students to first grasp the big picture relationships associated with articulating financial statements. Individual instructors can decide the level of emphasis to place on recording procedures. There are ample end-of-chapter problems that require the use of debits and credits, journal entries, T-accounts, and other technical recording procedures. However, a significant number of problems and exercises focus exclusively on how business events affect financial statements. There is also an adequate supply of writing exercises and cases that involve analysis of information for a more "user" orientation to the course.
Decision-making Orientation Concepts are introduced within a decision-making context. Features such as "Curious Accountant" highlight real-world accounting issues and decisions.
"About this title" may belong to another edition of this title.
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