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Financial Accounting for Managers, 1st Edition
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Students with varying backgrounds want to see the big picture and understand the “why” behind the foundations of financial accounting, as many will go on to use accounting information to make real-world business decisions. With Financial Accounting for Managers, 1e, our authors have developed a unique set of materials that fully engage all students, creating those “Aha!” moments- all based directly on their own experiences instructing students of all majors.
Using a measurement, communication, and decision-making framework, Financial Accounting for Managers, 1e forms a solid foundation for student learning, and its three-part flexible structure builds chapters from fundamentals to expanded topics, with debits & credits presented in an alternate format to easily cover, de-emphasize, or remove without disruption. This level of flexibility allows every instructor the ability to design their course, their way. With their thoughtful focus on relevancy and real-world connections, the authors explore the financials of more than 100 companies, and spotlight over 100 cases from a variety of industries. Paired with the immense support material within Connect, students of all backgrounds are enveloped in a learning environment created for student success, regardless of accounting background.
Chapter 2: The Financial Statements
Chapter 3: The Accounting Cycle: During the Period
Chapter 4: The Accounting Cycle: End of the Period
Chapter 5: Revenue and Receivables
Chapter 6: Inventory and Cost of Goods Sold
Chapter 7: Long-Term Assets
Chapter 8: Cash and Investments
Chapter 9: Liabilities
Chapter 10: Stockholders’ Equity
Chapter 11: Statement of Cash Flows
Chapter 12: Financial Statement Analysis
Appendix A: American Eagle Outfitters, Inc., 2020 Annual Report
Appendix B: The Buckle, Inc., 2020 Annual Report
Appendix C: Time Value of Money
Appendix D: International Financial Reporting Standards
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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