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Financial Accounting for Managers: 2024 Release
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Financial Accounting for Managers gives the flexibility to emphasize or deemphasize debits and credits in an undergraduate or graduate course by providing a modular structure to fit different course lengths, approaches, and assignments that can be easily filtered to fit the needs of individual instructor teaching styles. Each business transaction throughout the text is illustrated with its effects on the balance sheet and income statement. The focus prepares students to be business managers who understand how accounting information reveals a company’s profitability, risk, and efficiency of operations. When paired with Connect, it has student success resources that include auto-graded cases, Tableau Dashboard Activities, Integrated Excel, multiple video types, Guided Examples, General Ledger Problems, and SmartBook, an adaptive reading and practice tool for students.
2 The Financial Statements
3 The Accounting Cycle: During the Period
4 The Accounting Cycle: End of the Period
5 Revenue and Receivables
6 Inventory and Cost of Goods Sold
7 Long-Term Assets
8 Cash and Investments
9 Liabilities
10 Stockholders’ Equity
11 Statement of Cash Flows
12 Financial Statement Analysis
Appendix A: American Eagle Outfitters, Inc., 2022 Annual Report
Appendix B: The Buckle, Inc., 2022 Annual Report
Appendix C: Time Value of Money
Appendix D: International Financial Reporting Standards
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About the Author
Wayne Thomas
Michael Drake
Michael Drake is the K. Fred Skousen Professor of Accounting in the BYU Marriott School of Business at Brigham Young University. Before joining BYU, he was on faculty in the Fisher College of Business at The Ohio State University and a doctoral student in the Mays Business School at Texas A&M University, where he was a Deloitte Foundation Doctoral Fellow. Prior to his graduate work, he worked in public accounting at Arthur Andersen and Ernst & Young.
Michael’s primary research interest is in capital markets with a specific focus on the intermediaries and technologies that facilitate price formation. His research has been published in top academic journals, including the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, and Management Science. He has won several awards at the academy, university, and college level for his research, including multiple best paper awards and the BYU Young Scholar award.
Michael currently serves on the editorial boards of The Accounting Review and Contemporary Accounting Research.
Jake Thornock
Jake Thornock is a professor of accounting in the BYU Marriott School of Business at Brigham Young University and holds the John and Nancy Hardy Chaired Professorship. He joined BYU from the University of Washington, where he was a tenured associate professor of accounting and the PwC Faculty Fellow. Jake completed his doctoral studies at Kenan-Flagler Business School at the University of North Carolina, where he was awarded the William Delozier Fellowship for Outstanding Doctoral Student. He earned his undergraduate and master’s degrees in accounting at BYU.
Jake has diverse research interests, including interest in taxation, tax havens, earnings information content, and information technologies. His research has been accepted for publication at the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, Journal of Finance, Journal of Financial Economics, and Management Science. Jake’s research has been cited or featured in the Wall Street Journal, New York Times, Bloomberg Business Week, Fox News, and NPR, and has been presented at the IRS, the SEC, and a congressional subcommittee. Jake currently serves as an editor at Contemporary Accounting Research.
Jake has taught accounting at undergraduate and graduate levels. He was won several awards for teaching, mentoring, research, and innovation in the classroom. He also co-founded Accounting Coding Camp with Mike Drake and Josh Lee, which provides coding education to graduate students in accounting and finance.
Jake is married to Kerrie, and they have four children, Allie, Luke, Mia, and Josie. He enjoys audiobooks and college sports and is an ardent fly fisherman.
David Spiceland
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