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Financial Accounting / With CD-ROM - 3rd edition

Financial Accounting / With CD-ROM (ISBN10: 0072458836; ISBN13: 9780072458831)
ISBN13: 978-0072458831
ISBN10: 0072458836

This edition has also been released as:
ISBN13: 978-0072508079
ISBN10: 0072508078

Summary: The authors wrote this text based on their belief that the subject of financial accounting is inherently interesting, but financial textbooks are often not. They believe most financial accounting textbooks fail to demonstrate that accounting is an exciting field of study and one that is important to future careers in business. When writing this text, they considered career relevance as their guide when selecting material, and the need to engage the student as their g ...show moreuide to style, pedagogy, and design. Libby/Libby/Short is the only financial accounting text to successfully implement a real-world, single focus company approach in every chapter. Students and instructors have responded very favorably to the use of focus companies and the real world financial statements. The companies chosen are interesting and the decision-making focus shows the relevance of financial accounting regardless of whether or not the student has chosen to major in accounting. This text has enjoyed tremendous success, and will continue to do so because of its timely, real world and relevant content, its solid pedagogical features, and its appropriate balance of innovative and traditional content.

  • Improved End of Chapter Material: The authors have ensured a good representation of topics that are covered in the chapter. In response to reviewers, more easy to medium level questions have been added. In addition, the following changes improve the overall quality of the end of chapter materials: Alternate Problems have been added to the end of chapter material to provide instructors with greater flexibility. For instance, an instructor could do one as an in class example, and assign another, or put another on a test or quiz. This is in response to reviewer and user feedback. New Finding the Financial Information section has been added to organize the information into a graphic that includes: Balance Sheet, Income Statement, Statement of Cash Flows and Notes. End of chapter material has been reorganized into a broader variety of categories: Questions, Mini-exercises, Exercises, Problems, Alternate Problems, Cases and Projects. Icons delineate the focus of the questions/problems/cases. They include International, Ethics, Team Work, Writing Assignments, and Focus on Cash Flows. Learning Objectives are in the margin of the end of chapter materials.
  • New and Improved Pedagogy includes: New focus companies: Papa Johns replaces Sbarro, Inc. in chapters 2, 3, and 4. Reviewers find this to be an excellent company because of its currency and popularity among students. Also, Harrah's has replaced Showboat in Chapter 10. Improved Key Ratio Analysis boxed feature helps students understand and interpret ratios. Each box presents ratio analysis for the focus company in the chapter, as well as with comparative companies. Cautions are also provided to help students understand the limitations of certain ratios. Enhanced Focus on Cash Flows section discusses general cash flow information, as well provides specific analysis based on the chapter's focus company. Journal entries are consistently shown with their impact on the accounting equation. The accounting equation is used throughout the book, and is an excellent way to teach students how financial statements and the larger accounting information system works. New end of text annual reports include American Eagle Outfitters and Urban Outfitters. These were chosen for their comparative analytical potential. These replace Toys 'R Us from previous editions, where there was not a contrast company annual report provided.
  • Improved Design: The text has been completely redesigned for clarity and appeal. Customers were consulted to direct these efforts, and the result is an attractive, student and faculty-friendly design. Some important additions and modifications include: Organization of the Chapter: A graphic begins each chapter to provide a visual framework of the material to be covered in the chapter. This is a good quick -reference guide to help students easily find a topic in the chapter for later study. Chapter Take-Aways: Numbered end-of-chapter summary that follows the learning objectives outlined at the beginning of the chapter. This feature is in response to reviewers who felt that the paragraph format of the chapter summary in previous editions was not as useful or likely to be used by students as these ''bulleted'' points.
  • NetTutor offers your students live, personalized tutoring via the internet. Using NetTutor's powerful WWWhiteboard software, students can post a question and receive prompt feedback from an expert in their subject. Students may also post questions to the Q&A Center and receive a reply within 24 hours. Visiting the Message Center allows students to discuss difficult concepts among themselves, while the Archive Center provides a browsable list of questions and answers maintained by the subject tutor. NetTutor is FREE with all mandatory introductory accounting texts, and an invaluable aid for accounting students--a study partner who always has the answer.
  • Focus Company Approach: Integrates real-world business and accounting practices by building each chapter around the operations and financial statements of interesting focus companies such as Callaway Golf, Timberland, Harley-Davidson, and Papa John's. This integration, as opposed to disjointed vignettes, distinguishes the Libby approach by demonstrating career relevance and conveying the excitement of real accounting and reporting issues and problems. Contrasting companies are also used to illustrate variety and a different perspective from the Focus Company.
  • Includes an Emphasis on Different Aspects of Management: Each chapter emphasizes a different aspect of management, including marketing strategy, human resources, financing strategy, manufacturing, corporate communication, and mergers and acquisitions. This directly demonstrates the relevance of material to a variety of future careers.
  • User orientation: Chapter material is selected for its relevance to understanding real companies, financial statements, and real management decisions. Unrealistic topics and practices have been eliminated. Further, pure recordkeeping functions have been included in appendices or reserved for future coursework. By eliminating the recordkeeping emphasis, the authors use basic transaction analysis, journal entries, and T-accounts to provide the structure for understanding the interplay between management decisions and financial statements and the analysis of financial statements.
  • ''Financial Analysis'' feature: This feature appears throughout the text, and relates directly to the decisions faced by managers and financial statement users at the focus and contrasting companies. The Financial Analysis feature provides current, interesting information that makes the content relevant and interesting to students. The examples featured make the technical material come alive, helping students better understand and remember its significance in decision making.
  • ''Focus on Cash Flows'' feature: Identified by an icon, these sections within most chapters provide a discussion and analysis of changes in the cash flow of the focus company being discussed and the decisions that caused the changes in cash flow. These discussions encourage students to think more critically about the decisions they will be faced with as managers and the impact those decisions will have on the company's cash flow. In response to reviewer feedback, the authors have improved the uniformity of level in this feature.
  • ''International Perspective'' feature: This feature appears throughout the text, and exposes students to a variety of reporting practices used throughout the world. Today's students will become tomorrow's global executives, and as a result, they need to understand and appreciate the implications of different accounting practices. International accounting sections are incorporated in each chapter and in the homework material.
  • ''Question of Ethics'' feature: Accounting ethics is integrated into each chapter (and end of chapter materials) to convey to students the importance of acting responsibly in business practice.
  • Self-Study Quizzes: Active learning creates attention and promotes retention. This unique feature stops students at strategic points throughout each chapter to make sure key points are understood. The quizzes often require that students prepare or use financial statement disclosures based on actual companies to reinforce the usefulness of what they are learning.
  • Appropriate examples and explanation for the introductory student: The pace, depth of coverage, and level of difficulty of the material and examples are carefully matched to the needs and abilities of introductory students. The authors employ a building block approach in that they cover the basics before addressing more complex issues. Further, the technical material is presented with clear step-by-step presentations within the realistic examples. Numerous exhibits and other visual aids are used to increase comprehension and learning.
  • Telecourse using Libby 2e is available(produced in conjunction with the LeCroy Center of Dallas County Community College District).
...show less

Edition/Copyright: 3RD 01
Cover: Other Format
Publisher: Richard D. Irwin, Inc.
Published: 12/28/2000
International: No

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