Financial Accounting, 2e

■ Financial Accounting, 2nd Edition

■ Authors :
    J. David Spiceland
    Wayne M Thomas, Don Herrmann

■ Copyright : 2011
    Pub Date:  20-SEP-10 / McGraw-Hill International Edition

■ 796 Page

■ 정가 40,000 원

■ ISBN 978-007-108838-1


■ Description

David Spiceland, Wayne Thomas and Don Herrmann have developed a unique text based on over 50 collective years of experience in the classroom. They've brought together best practices like highlighting Common Mistakes, offering frequent Let's Review exercises, integrating the course with a running Continuing Problem, demonstrating the relevance of the course to non-majors with a Career Corner, and communicating it all in a student-friendly Conversational Writing Style.

The new 2nd edition of Financial Accounting, Spiceland, Thomas, Herrmann, has been developed with feedback from over 330 reviewers and focus group participants from across the country. The following list of changes and improvements is a testament to the many hours that reviewers spent analyzing the 1st edition, helping make Financial Accounting, 2nd edition, the best book of its kind.


■ About the Authors 

J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA.

Wayne Thomas is the John T. Steed Chair in Accounting at the University of Oklahoma, where he teaches Introductory Financial Accounting to nearly 600 students per year. He received his bachelor's degree in accounting from Southwestern Oklahoma State University, and his master's and PhD in accounting from Oklahoma State University. 

Don Herrmann is the Arthur Andersen Professor of Accounting at Oklahoma State University where he teaches financial accounting, intermediate accounting, and a doctoral-level course in financial accounting research. He received his bachelor's degree in business from John Brown University, his master's degree in accounting from Kansas State University, and his PhD in accounting from Oklahoma State University.

■ Table of Contents

1. Accounting Information and Decision Making
2. The Accounting Information System
3. The Financial Reporting Process
4. Cash and Internal Controls
5. Receivables and Sales
6. Inventory and Cost of Goods Sold
7. Long-Term Assets
8. Current Liabilities
9. Long-Term Liabilities
10. Stockholders' Equity
11. Statement of Cash Flows
12. Financial Statement Analysis
Appendix A ' Annual Report of American Eagle
Appendix B ' Annual Report of The Buckle
Appendix C ' Time Value of Money
Appendix D ' Investments
Appendix E ' International Financial Reporting Standards



■ New Features



• New Concise Chart of Accounts has been added to Ch. 2 and a full Chart of Accounts has been added to the inside back cover. Account titles used in text and EOC have been revised to be consistent with Chart of Accounts as well.

• New Let's Review exercises take the place of Stop and Go and Quick Quiz features.

• New Marginal Accounting Equation Analyses have been added to clearly demonstrate the equality of the accounting equation, as well as the effects of the transactions on the stockholders' equity accounts. Marginal Equation Analyses appear where there is no existing mini-financial statement display.


• New Analysis Section comparing 2 well-known, publicly traded companies, has been added to the end of chapters 4-11. Chapter 12 provides a comprehensive financial analysis of UnderArmour and Nike.

• New Earnings Management Cases have been added in chapters 5-12.


•Updated color coding, dollar amounts used in real-company data, and financial statement formats.

• New photos added to Career Corner and Ethical Dilemma boxes.


• New 3-D icons added for Key Points, Common Mistakes, Flip Sides, Career Corners, and IFRS features.

•Conversational Writing Style The authors took special care to write a textbook that fosters a friendly dialogue between the text and each individual student. The tone of the presentation is intentionally conversational ' creating the impression of speaking with the student, as opposed to teaching to the student.


• Decision Maker's Perspective Each chapter includes one or more distinctive Decision Maker's Perspective sections, which offer insights into how the information discussed in the chapters affects decisions made by investors, creditors, managers, and others. Each chapter also contains Decision Points highlighting specific decisions in the chapter that can be made using financial accounting information. This feature competes directly with Kimmel's Decision Toolkit.

• Real World Focus Students learn best when they see how concepts are applied in the real world. For that reason, real-world examples from companies, such as Nike and UnderArmour, are used extensively and routinely to enhance the presentation. The real-world focus adds realism to discussions and serves as the foundation for exercises, problems, and cases.


• Innovative Pedagogy Reviewers enthusiastically embrace the innovative pedagogy used throughout the book, including Common Mistake boxes that help students avoid common pitfalls of beginning students, and Flip Side problems and scenarios that show students the two sides of every accounting transaction.

• Common Mistakes boxes highlight mistakes made by financial accounting students throughout each of the chapters. With greater awareness of the pitfalls the average student will find in their first accounting class, students can avoid making the same mistakes and gain a deeper understanding of the chapter material.


• The Flip Side feature demonstrates how various transactions are viewed by each participant. Including the 'flip side' of a transaction - in context - enhances the student's understanding of both the initial and the related transaction. Selected homework in the end-of-chapter materials also includes the Flip Side transactions for students to reinforce their understanding of this concept.

• Continuing Problem The story of Great Adventures progresses from chapter to chapter, encompassing the accounting issues of each new chapter as the story unfolds. This progressive problem allows students to see how each chapter's topics can be integrated into the operations of a single company.


• Strong Supplements Package The authors write all of the major supplements for Financial Accounting, including the Testbank, Solutions Manual, and Instructor's Manual. With iPod material, narrated PowerPoints, online quizzing, Working Papers, Excel templates and QuickBooks templates integrated into the end-of-chapter material, Spiceland's Financial Accounting provides the cutting-edge technology demanded by today's accounting instructors and students.

• Unique End-of-Chapter Cases The Additional Perspectives section of each chapter offers the most distinctive variety of case material available in financial accounting textbooks. Cases and activities are designed to allow students to apply the knowledge and skills they've learned in provocative, real or realistic situations. Each chapter offers an engaging mix of activities and opportunities to perform real-world financial accounting analysis.


• The Inventory (6) chapter has been edited to correspond with reviewer comments. The authors heavily revised Part B, 'Recording Inventory Transactions,' to focus only on the perpetual system. (In the body of the chapter, entries for periodic no longer appear side-by-side with those for perpetual.) They also added a new Appendix A, 'Recording Inventory Transactions Using a Periodic System.' In the new appendix, journal entries for periodic and perpetual appear side-by-side, as they did in the body of the chapter in 1e.

• New IFRS boxes were added to select chapters, and new marginal notes were added to the IFRS appendix (E) highlighting differences between GAAP and IFRS.


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