Accounting Information Systems â€¢ Accounting Theory

Advanced Accounting, 10eFischer • Taylor • Cheongrefer to p.5

Auditing Cases,

Michael C Knapprefer to p.8

Costing, 7eT Luceyrefer to p.16

Introdction to FinancialAccounting, International Edition, 2ePorter • Nortonrefer to p.22

© 2009 Cengage Learning. ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, web distribution, information networks, or

information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher.

Cengage Learning Asia Pte Ltd5 Shenton Way #01-01 UIC BuildingSingapore 068808Tel: (65) 6410 1200 • Fax: (65) 6410 1208Email: [email protected] • Website: www.cengageasia.com

Accounting Information Systems • Accounting Theory • Advanced Accounting • Advanced Auditing • Auditing• College Accounting • Company Accounting • Computerized Accounting • Cost Accounting and others...

Managerial Accounting, International Edition, 5eSawyers • Jacksonrefer to p.43

Principles of Accounting, International Edition, 23eReeve • Warren • Duchacrefer to p.47

Encyclopedia of Products & Industries – Manufacturingrefer to p.R12

Everyday Financerefer to p.R13

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International Edition,7e

ContentsAcademic

AccountingAccounting Information Systems .........................................................2

Accounting Theory ..................................................................................4

Advanced Accounting .............................................................................5

Advanced Auditing ..................................................................................6

Auditing .....................................................................................................6

College Accounting ...............................................................................10

Company Accounting ............................................................................11

Computerized Accounting ................................................................... 12

Cost Accounting ..................................................................................... 14

Ethics In Accounting ............................................................................. 17

Financial Accounting............................................................................. 18

Financial Accounting - MBA ............................................................... 26

Financial And Managerial Accounting ..............................................27

Financial Statement Analysis ............................................................. 29

Intermediate Accounting .....................................................................32

International Accounting .................................................................... 34

Managerial Accounting ........................................................................36

Principles Of Accounting .................................................................... 44

Survey Of Accounting.......................................................................... 48

Taxation .................................................................................................... 51

Combined Author/Title Index .............................................................54

Library Reference ............. R1-R26

Catalog InfoIt includes titles in Accounting from the following publishers:

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CENGAGE LEARNING

ASIA SECTIONALCATALOG

2009 - 2010Accounting

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ACCOUNTING INFORMATION SYSTEMS

ACCOUNTING INFORMATION SYSTEMS, INTERNATIONAL EDITION, 7EUlric J. Gelinas, Bentley College

The text focuses on providing skills necessary for a foundation in enterprise risk management--particularly as these risks pertain to information systems and relevant business processes. Fundamental to an enterprise risk management orientation, from an information systems perspective, are the underlying enterprise systems, e-business systems, and controls for maintaining these systems.

NEW TO THIS EDITION:

• Enhanced! Emphasis on Enterprise Systems and E-Business with a focused look at SAP R/3 software.

• More in Depth! Internal Control focus of Enterprise Risk Management is more thorough coverage in this edition, as this is a critical area for businesses struggling to meet the requirements of the Sarbanes-Oxley Act.

• Systems Design and Implementation is now covered in a separate supplement available with the text. Included within this supplement is the major addition of the Accountant’s Software Library, which is identical to the software used in practice to facilitate a business’s selection of off-the-shelf software.

FEATURES:

• Data-Flow Diagrams: Gelinas/Sutton’s excellent data-flow diagrams help students visualize the flow of information in an accounting information system. The diagrams help students understand WHAT must happen before they learn HOW functions are performed.

• Real-world Vignettes: Now opening each chapter these vignettes describe actual situations in the business world, focusing student attention on the real-world applications and relevance of accounting information systems.

• Integration of Technology: The impact of technology on the operation and control of AIS is integrated throughout.

• Electronic Commerce Integrated Throughout: Sections on electronic commerce are integrated throughout the text as appropriate, giving students a solid understanding of the impact of e-commerce on AIS.

CONTENTS:

AIS FOUNDATIONS. 1. Introduction to Accounting Information Systems. 2. Intelligent Systems and Knowledge Management. 3. Documenting Information Systems. DATA MANAGEMENT AND ELECTRONIC COMMERCE. 4. Data Base Management Systems. 5. Relational Databases and SQL. 6. Electronic Business (E-Business). INTERNAL CONTROL. 7. Controlling Information Systems: Introduction to Internal Control. 8. Controlling Information Systems: IT Processes. 9. Controlling Information Systems: Application Controls. BUSINESS PROCESSES. 10. The Order Entry/Sales (OE/S) Process. 11. The Billing/Accounts Receivable/Cash Receipts (B/AR/CR) Process. 12. The Purchasing/Accounts Payable/Cash Disbursements (P/AP/CD) Process. 13. Integrated Production Process 14. The General Ledger and Businessl Reporting (GL/FR) SYSTEMS DEVELOPMENT. 15. Introduction to Systems Development. 16. Structured Systems Analysis. 17. Systems Selection and Systems Design. 18. Systems Implementation and Operation. Glossary. Index.

©2008, 128pp, Paperback ISBN-10: 0324378831, ISBN-13: 9780324378832, South-Western

ACCOUNTING INFORMATION SYSTEMS, INTERNATIONAL EDITION, 6EJames Hall, Lehigh University

The sixth edition of ACCOUNTING INFORMATION SYSTEMS provides thorough and up-to-date coverage of accounting information systems and related technologies. It features an early presentation of transaction cycles, as well as an emphasis on ethics, fraud, and the modern manufacturing environment. The book focuses on the needs and responsibilities of accountants as end users of systems; systems designers; and auditors. This edition provides complete integrated coverage of Sarbanes-Oxley as it affects internal controls and other relevant topics affected by this legislation, as well as reorganized discussion of transaction cycles that make the balance between manual- and computer-based systems more apparent.


• The end-of-chapter material in Chapters 4-6 has been significantly revised. This entailed the creation of many new multiple choice questions and problems. In particular, great attention was given to internal control case solutions to ensure that they were consistent in appearance and accurately reflect the cases in the text. All case solution flowcharts are numerically coded and cross-referenced to text that explains the internal control issues. This approach, which has been classroom tested, facilitates effective presentation of internal control case materials.

• Chapter 7 has been completely rewritten to include issues, techniques, and technologies pertinent to the popular philosophy of lean manufacturing. The revised chapter presents the key features of two alternative cost accounting models: activity based costing (ABC) and value stream accounting. The latter is gaining acceptance as a superior accounting technique for lean manufacturing companies.

• The body of Chapter 9 has been revised to better integrate traditional data modeling techniques with REA modeling, which is discussed in Chapter 10. This integration facilitates distinguishing the modeling techniques that are unique to each approach while avoiding redundant treatment of issues that they have in common. The chapter appendix provides a new and easy-to-understand business-based data normalization example.

• Chapter 10 is an entirely new chapter on REA data modeling. The chapter begins by presenting the theoretical REA model, which is based on an economic exchange. This model is then developed step by step into functional databases for revenue and expenditure cycle applications.

FEATURES:

• This text utilizes a conceptual framework to emphasize the professional and legal responsibility of accountants, auditors, and management in the design, operation, and control of AIS applications.

• The author’s transaction cycles approach to AIS focuses on sources of data, key tasks, accounting records, and internal controls that comprise business cycles.

• A conceptual model for internal control is based on the Statement on Auditing Standard 82. This model is used to discuss control issues for both manual and computer-based systems.

• Students are exposed to systems design and documentation tools as various approaches and methodologies used in systems analysis and design are examined.

CONTENTS:

PART I: OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS. 1. The Information System: An Accountant’s Perspective. 2. Introduction to Transaction Processing. 3. Ethics, Fraud, and Internal Control. PART II: TRANSACTION CYCLES AND BUSINESS PROCESSES. 4. The Revenue Cycle. 5. The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures. 6. The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures. 7. The Conversion Cycle. 8. General Ledger, Financial Reporting, and Management Reporting Systems.

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PART III: ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION. 9. Database Management Systems. 10. The REA Approach to Business Process Modeling. 11. Enterprise Resource Planning Systems. 12. Electronic Commerce Systems.PART IV: SYSTEMS DEVELOPMENT ACTIVITIES.13. Managing the Systems Development Life Cycle. 14. Construct, Deliver, and Maintain Systems Projects. PART V: COMPUTER CONTROLS AND AUDITING. 15. IT Controls Part I: Sarbanes-Oxley and IT Governance.16. IT Controls Part II: Security and Access. 17. IT Controls. Part III: Systems Development, Program Changes, Application Controls. Glossary. Subject Index.

©2008, 960pp, Paperback, ISBN-10: 0324560931, ISBN-13: 9780324560930, South-Western

ACCOUNTING INFORMATION SYSTEMS, INTERNATIONAL EDITION, 2EA Business Process ApproachFrederick Jones, University of Massachusetts; Dasaratha Rama, Texas A&M International University

The purpose of this text is to help students develop a strong conceptual foundation in accounting information systems (AIS) that can serve as a basis for lifelong learning. The text’s approach has emerged from the authors’ extensive experience gained through teaching the AIS course at multiple institutions. This text is a flexible resource that can be adapted to meet the varying needs of different students, faculty, and institutions. Using a business process approach, this text (a) provides a strong conceptual foundation in accounting systems and control, (b) enables students to use this foundation in developing and evaluating accounting applications and in problem solving, and (c) presents information in a way that facilitates student learning.


• Sarbanes-Oxley Act: New material, such as the audit standards of the Public Company Accounting Oversight Board, is presented in key places throughout the text and indicated by a new “internal control/auditing” margin “flag” that helps students quickly find this coverage.

• COSO Internal Control Framework: This framework, which is recommended by the Public Company Accounting Oversight Board (PCAOB) that was created under the Sarbanes-Oxley Act, is used in Chapter 4 and later chapters to classify and identify internal controls. Chapter 4 also includes a discussion of the new requirement in PCOAB Auditing Standard No. 2 (issued in 2004) that requires an audit of management’s written assertions about the effectiveness of a company’s internal control.

FEATURES:

• Unique Business Process Approach: Instead of tailoring the information flow to commercially available software, the text outlines the information needed for business functions such as sales, marketing, and production. It is also presented from a multi-functional perspective by explicitly discussing the relevance of the content to accountants in the three roles: user, designer, and evaluator of the accounting information systems.

• Step-by-Step Explanations of Procedures: Description of procedures are broken down in easy to understand steps to help students assess system needs.

• UML Used in Examples: This text uses Unified Modeling Language (UML) to document business processes so no matter which commercially available system is employed, students will be able to understand and analyze the processes.

• Two-Tier Learning Objectives: To help students tie accounting concepts to skills they can identify, each chapter opens with clearly defined, dual objectives-Conceptual, “What you must understand,” and Procedural, “What you should be able to do.”

• Continuing Cases: ELERBE Inc. (a company that produces electronic course materials that it sells through college/university bookstores), Angelo’s

Diner (a service business), and Westport Indoor Tennis (a service business). Throughout the text, these cases form the core of the examples and problem solving exercises. Students can test their knowledge of concepts by immediately applying it to a business context. At the end of the text, a comprehensive case - Harmony Music Store (a retail business) - is presented for added learning experience.

CONTENTS:

PART I: ACCOUNTING INFORMATION SYSTEMS: CONCEPTS AND TOOLS. 1. Introduction to Accounting Information Systems. 2. Business Processes and AIS Data. 3. Documenting Accounting Systems. 4. Identifying Risks and Controls in Business Processes. PART II: UNDERSTANDING AND DEVELOPING ACCOUNTING SYSTEMS. 5. Understanding and Designing Accounting Data. 6. Understanding and Designing Queries and Reports. 7. Understanding and Designing Forms. PART III: TRANSACTION CYCLES AND ACCOUNTING APPLICATIONS. 8. Using Accounting Applications. 9. The Acquisition Cycle-Purchasing and Receiving. 10. The Acquisition Cycle-Purchase Invoices and Payments. 11. The Revenue Cycle. PART IV: MANAGING INFORMATION TECHNOLOGY AND SYSTEMS DEVELOPMENT. 12. Using Technology to Enhance Business Processes. 13. Accounting Systems: Managing the IT Environment. 14. Accounting Systems Development. APPENDICES. A. Comprehensive Case: Harmony Music Shop. B. Solutions to Focus on Problem Solving Exercises.

©2006, 736pp, Hardcover, ISBN-10: 0324314418, ISBN-13: 9780324314410, South-Western

BUSINESS PROCESSES AND INFORMATION TECHNOLOGYUlric J. Gelinas, Bentley College; Steve G. Sutton, The University of Connecticut; Jane Fedorowicz, Bentley College

This text prepares students to effectively use, manage, and participate in the development of information technology applications in support of common business processes. Interconnections among an organization’s management, business processes, information systems and information technology are brought out in each chapter. Another emphasis throughout the text is the governance, control, and security of business processes, information systems – especially underlying financial information systems—and emerging technologies. Moreover, the text centers around three themes: IT innovations, e-business and enterprise systems.

FEATURES:

• In Depth Business Process Coverage: This text focuses in depth on key business processes, including the major operational and management functions performed, information utilized, technologies commonly applied and controls required to monitor key elements of business processes. This coverage also includes descriptions on how these processes can assist in achieving organizational objectives.

• Consistent Framework for Control: A consistent framework of control of business processes in information technology-driven environments is applied throughout chapters that describe business processes. This framework teaches students to apply these concepts to any business process control issue that they will encounter in business. These discussions are based on Internal Control: Integrated Framework (COSO) and Control Objectives for Information and Related Technology (COBIT).

• Development and Installation Coverage: A complete overview of the development and installation of information systems and technology with an emphasis on information system quality and the management of development processes benefit students.

CONTENTS:

PART 1: BUSINESS PROCESSES AND INFORMATION SYSTEMS FOUNDATIONS. 1. Introduction to Information Systems. 2. Documenting Business Processes. PART 2: TECHNOLOGY FOR BUSINESS PROCESSES AND INFORMATION

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SYSTEMS. 3. Database Management. 4. E-business. 5. Business Intelligence & Knowledge Management. PART 3: DEVELOPMENT OF INFORMATION SYSTEMS. 6. Systems Analysis. 7. Systems Design and Implementation. PART 4: INTERNAL CONTROL FOR BUSINESS PROCESSES AND INFORMATION SYSTEMS. 8. IT Governance: The Management and Control of Information Technology and Information Integrity. 9. Controlling Information Systems: Process Controls. PART 5: CORE BUSINESS PROCESSES. 10. The “Order-to-Cash” Process: Part I, Marketing and Sales. 11. The “Order-to-Cash” Process: Part II, Revenue Collection. 12. The “Purchase-to-Pay” Process. 13. Integrated Production Processes.14. The Business Reporting Process.


ACCOUNTING THEORY

ACCOUNTING THEORY, 5EAhmed Raihi-Belkaoui, University of Illinois

This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting.


• All chapters revised with developments to the empirical accounting literature.

• A new chapter has been added on the structure of an accounting theory from a philosophy of science point of view.

• The current Chapter 11 has been divided into two separate chapters, one dealing with predictive approaches to theory and the other with positive theory in accounting research.

• Material on the accounting profession and international accounting theory has been redistributed throughout the book as appropriate.

FEATURES:

• Explains the paradigmatic nature of accounting research.• Applies a philosophy of science approach to explaining accounting

practices.• Discusses future trends in accounting.• Presents a critical analysis of the context of the contemporary accounting

profession.

CONTENTS:

1. The history and development of accounting. 2. The nature and uses of accounting. 3. The structure of an accounting theory. 4. The traditional approaches to the formulation of an accounting theory. 5. The regulatory approach to the formulation of an accounting theory. 6. A conceptual framework for financial accounting and reporting. 7. Postulates, concepts and principles in accounting. 8. Fairness, disclosure and future trends in accounting. 9. Research perspectives in accounting. 10. Accounting: a multiple paradigm science. 11. The events and behavioral approaches. 12. The predictive approach to theory. 13.

Positive accounting theory. 14. Current-value accounting. 15. General price-level accounting. 16. Alternative asset-valuation and income-determination models.

©2004, 576pp, Softcover, ISBN-10: 1844800296, ISBN-13: 9781844800292, Cengage Learning EMEA

ACCOUNTING THEORYContemporary Accounting IssuesThomas G. Evans, University of Central Florida

This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB’s Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.

FEATURES:

• Chronological Order: Accounting standard setting and theory formulation are interwoven chronologically.

• Two Integrated Parts: The historical development of accounting standards and contemporary accounting issues are discussed within the FASB Conceptual Framework.

• Global Perspective: Iinternational aspects are interwoven within the major themes of accounting standard setting and theory formulation.

• Icons: Icons identify key people, events, and organizations that helped shape the development of accounting.

• Reference Lists: Reference Lists are provided in each chapter so that the reader can research special interest issues.

• Enron Examples: The text ends with a chapter on disclosure and Enron is mentioned twice in that chapter.

• “New View Of Accounting” Approach: Accounting is seen as an important element in the financial fabric of the economy and capital markets, domestic and international.

CONTENTS:

PART I. THE CHRONOLOGICAL DEVELOPMENT OF ACCOUNTING STANDARD SETTING AND THEORY FORMULATION. 1. Foundation: Standard Setting and Theory. 2. The Accounting Principles Board--I. 3. The Accounting Principles Board--II--ASOBAT. 4. The New Tripartite Structure. 5. FASB: Formation. 6. Statement on Accounting Theory and Theory Acceptance and Positive Accounting Theory 7. FASB: The Conceptual Framework Project. 8. FASB: Present and Future. PART II: THE STUDY OF CONTEMPORARY ACCOUNTING ISSUES WITHIN THE CONCEPTUAL FRAMEWORK. 9. Accounting for Income. 10. Accounting for Assets. 11. Cash and Cash Flows. 12. The Nature of Liabilities. 13. Accounting for Income Taxes. 14. Accounting for Post-Employment Compensation. 15. Mark to Market Accounting. 1. Financial Reporting: Disclosure. Index.


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ADVANCED ACCOUNTING

New Edition!

ADVANCED ACCOUNTING, 10EPaul Fischer, University of Wisconsin - Milwaukee; William Taylor, University of Wisconsin - Milwaukee; Rita Cheng, University of Wisconsin - Milwaukee

ADVANCED ACCOUNTING offers the most authoritative, conceptually strong, and comprehensive coverage of advanced accounting topics of any text on the market. Completely updated to reflect the latest FASB pronouncements, it is an excellent preparation resource for the CPA exam. ADVANCED ACCOUNTING also provides the tools students need to pursue professional careers in a global economy. This is the only text on the market to utilize the horizontal approach to consolidations worksheets, the format most commonly used in the business world.


• Updates reflect the newest FASB standards: The latest FASB standards and updates for Business Consolidations incorporated throughout ensure this edition offers the latest information for your course. Excellent explanations of the effect of these updates and their impact on Financial Accounting make certain your students understand the principles presented.

• Complete, authoritative coverage prepares students for CPA exam: Known for its comprehensive coverage of consolidations, derivatives, international accounting, and governmental and not-for-profit accounting, this edition provides your students with the coverage they need to prepare for the CPA exam successfully.

FEATURES:

• Comprehensive coverage of consolidations emphasizes the most widely used spreadsheet approach: Eight chapters and two special appendices on consolidations offer a unique, step-by-step approach that clarifies this complex topic. The book’s trial-balance/horizontal worksheet format emphasizes the method most common in business today. Optional vertical worksheet coverage is also included.

• Extensive end-of-chapter materials reinforce concepts and stretch critical-thinking skills: Abundant new or revised exercises and problems reinforce chapter concepts with class-tested practice. Understanding The Issues questions require students to think beyond the chapter presentation, expanding reasoning and discussion skills. Reflection features connect applications with higher level theory.

• Optional derivatives module prepares students for multinational study: An optional module provides in-depth coverage of derivatives before the multinational chapters to emphasize this important background before students study the hedging of foreign currency.

• Integrated coverage of Excel® helps students master this critical tool: An easy-to-follow Excel® tutorial on the companion website guides students through creating Excel® worksheets, while Electronic Working Papers on the website provide efficient tools for students to complete selected end-

of-chapter problems. Excel® templates and solutions are also available on the IRCD for your convenience.

•

CONTENTS:

Part 1: COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS.1. Business Combinations: America’s Most Popular Business Activity, Bringing an End to the Controversy.2. Consolidated Statements: Date of Acquisition.3. Consolidated Statements: Subsequent to Acquisition.Special Appendix 1: Possible New Consolidation Procedures Goodwill.4. Intercompany Transactions: Merchandise, Plant Assets, and Notes.5. Intercompany Transactions: Bonds and Leases.6. Cash Flow, EPS, Taxation, and Unconsolidated Investments.7. Special Issues in Accounting for an Investment in a Subsidiary.8. Subsidiary Equity Transactions: Indirect and Mutual Holdings.Special Appendix 2: Leveraged Buyouts.Part 2: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS.9. The International Accounting Environment Module: Derivatives and Related Accounting Issues.10. Foreign Currency Transactions.11. Translation of Foreign Financial Statements.12. Interim Reporting and Disclosures about Segments of an Enterprise.Part 3: PARTNERSHIPS.13. Partnerships: Characteristics, Formation, and Accounting for Activities.14. Partnerships: Ownership Changes and Liquidations.Part 4: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING.15. Governmental Accounting: The General Fund and the Account Groups.16. Governmental Accounting: Other Governmental Funds, Proprietary Fund, and Fiduciary Funds.17. Financial Reporting Issues.18. Accounting for Private Not-for-Profit Organizations.19. Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations.Part 5: FIDUCIARY ACCOUNTING.20. Estates and Trusts: Their Nature and the Accountant’s Role.21. Debt Restructuring, Corporate Reorganizations, and Liquidations Index.

©2009, 1,176p, Hardcover, ISBN-10: 0324379056, ISBN-13: 9780324379051, South-Western

FUNDAMENTALS OF ADVANCED ACCOUNTINGPaul M. Fischer, University of Wisconsin - Milwaukee; Rita H. Cheng, University of Wisconsin - Milwaukee; William J. Taylor, University of Wisconsin - Milwaukee

With FUNDAMENTALS OF ADVANCED ACCOUNTING, expert authors Fischer/Taylor/Cheng have trimmed the length of today’s advanced accounting choice without sacrificing reliability or conceptually strong coverage for your accounting majors. Using only 12 concise chapters, the book reflects the latest FASB and GASB pronouncements while clearly introducing consolidations, partnerships, government, not-for-profit and other advanced topics your students need for the CPA exam and their future careers. It is the only text of its kind to use the horizontal approach to consolidations--which is the approach most students will encounter in professional practice.

FEATURES:

• The book’s unique horizontal approach to consolidations effectively familiarizes students with the method most often used in professional industry practice today.

• Complete authoritative coverage from authors known for their comprehensive presentation introduces consolidations, partnerships, international accounting, and governmental and not-for-profit accounting within a concise, 12-chapter length.

• Coverage of the newest Exposure Drafts and FASB Standards introduces students to the details of 4Q 2004 and 1Q 2005 Exposure Drafts and FASB Standards. The authors clarify for students how these changes affect today’s financial accounting transactions and reporting.

• Understanding the Issues summaries at the end of each chapter encourage students to think in greater depth about the topics presented within the chapter and expand their reasoning skills.

• Extensive end-of-chapter materials provide an abundance of exercises and

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problems to give students ample practice reinforcing concepts and applying their understanding of the principles learned throughout the text.

• A thorough Consolidations Worksheet Tutorial and Electronic Working Papers CD accompanies each new text, giving students a step-by-step process for completing Excel-based consolidations worksheets. This unique tutorial software allows students to master consolidations worksheets more quickly, making coverage of this topic easier for you, the instructor. A large number of Excel-based working papers for selected assignments in the text save time and allow students to complete assignments efficiently.

• Reflection features present a clear picture of the chapter’s topics to help students quickly grasp and internalize the key points now and retain this information throughout the future.

CONTENTS:

Part One: COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1. Business Combinations: America’’s Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Bonds, Cash Flows, EPS and Unconsolidated Investments. Special Appendix: Analysis of FASB Exposure Drafts for Business Combinations by Impact on Chapters 1-5. Part Two: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 6. Foreign Currency Transactions. 7. Translation of Foreign Financial Statements. Part Three: PARTNERSHIPS. 8. Partnerships: Characteristics, Formation, and Accounting for Activities. 9. Partnerships: Ownership Changes and Liquidations. Part Four: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING. 10. Governmental Accounting: The General Fund and the Account Groups (including: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds). 11. Financial Reporting Issues. 12. Accounting for Private Not-for-Profit Organizations (including Colleges and Universities and Health Care Organizations).


ADVANCED AUDITING

Cover

Not

Available

New Edition!

FRAUD EXAMINATION, INTERNATIONAL EDITION, 3EW. Steve Albrecht , Brigham Young University; Conan C. Albrecht , Brigham Young University; Chad O. Albrecht , Brigham Young University; Mark F. Zimbelman , Brigham Young University

This provocative text prepares readers to identify, detect, investigate, and prevent financial fraud. It outlines the nature of fraud and the different types of fraud, including the unique e-business fraud that is now possible in today’s technological world.


• Improved readability with new boxed features: Exciting new features, such as

“Stop and Think,” “Caution,” and “Remember This” boxes emphasize important information for students and encourage readers to pause and consider the implications of chapter concepts.

• Updates to reflect the latest types of fraud: Detailed new explanations delve into the many types of frauds that exist today and explain the technology that’s most effective in fraud detection.

• New information on money laundering: Chapter 16: Bankruptcy, Divorce, and Tax Fraud is updated with the latest information on money laundering from the fraud field.

FEATURES:

• Proven end-of-chapter materials: Excellent actual fraud cases drawn from the authors’ first-hand experience provide intriguing opportunities to apply concepts, while additional end-of-chapter exercises offer important practice.

• Strong emphasis on fraud detection, prevention, and investigation: A variety of information on preventing, detecting, and investigating fraud examines the nature of fraud perpetrators and why they commit fraud. Students examine the warning signs that fraud may occur and learn how to use technology most effectively to search proactively for fraud.

• Authors’ expertise in forensic accounting, fraud examination, and technology: Well-respected certified fraud examiner, certified internal auditor, and certified public accountant W. Steve Albrecht combines talents with innovative experts in fraud investigation technology to bring a wealth of expertise, intriguing cases, and first-hand examples drawn from today’s business.

CONTENTS:

Part 1: INTRODUCTION TO FRAUD. 1. The Nature of Fraud. 2. Who Commits Fraud and Why. 3. Fighting Fraud: An Overview. Part 2: FRAUD PREVENTION. 4. Preventing Fraud. Part 3: FRAUD DETECTION.5. Recognizing the Symptoms of Fraud.6. Data-Driven Fraud Detection. Part 4: FRAUD INVESTIGATION. 7. Investigating Theft Acts. 8. Investigating Concealment. 9. Conversion Investigation Methods. 10. Inquiry Methods and Fraud Reports. Part 5: MANAGEMENT FRAUD. 11. Financial Statement Fraud. 12. Revenue- and Inventory-Related Financial Statement Frauds. 13. Liability, Asset, and Inadequate Disclosure Frauds. Part 6: OTHER TYPES OF FRAUD. 14. Fraud Against Organizations. 15. Consumer Fraud. 16. Bankruptcy, Divorce, and Tax Fraud. 17. e-Commerce Fraud. Part 7: RESOLUTION OF FRAUD. 18. Legal Follow-Up. Appendix. Bibliography. Glossary.


AUDITING

ASSURANCE AND AUDITING, 2EConcepts for a Changing EnvironmentChristine Jubb, Monash University; Stephen Topple, University of Technology, Sydney; Peter Schelluch, Monash Univeristy; Larry E. Rittenberg, University of Wisconsin, Madison

This text introduced to the market the business risk approach; an approach that has now been followed by other key texts in the market. This approach teaches students to look at the business and the environment it operates within, when assessing audit risk.

The new edition of Jubb/Schelluch has been substantially developed and includes a model of the auditing process, which comes in the early chapters of the text to help students place the chapters in context. It also includes an increased coverage of assurance. Recent changes to auditing standards are referenced throughout the text,

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and lists of relevant professional standards and guidance statements are provided. The new edition gives increased attention to corporate governance and covers important aspects of the Sarbanes-Oxley Act and CLERP 9, which every auditor will need to know.


• This edition covers changes to Auditing Standards (2005/2006), which have been integrated throughout the text.

• Updated examples, cases and end-of-chapter material. Some chapter changes have been made to improve the structure of text, for example: the Audit Sampling chapter (Chapter 10 in the 1st edition) is now an appendix; there is now a separate Ethics chapter (Chapter 3); and two chapters have now been made of the previous edition’s Chapter 13 (Audit of other assets and long-term financing) - which material is now covered in Chapters 12 and 13.

FEATURES:

• This text takes a Business Risk approach - which looks at the business and the environment it operates in when assessing audit risk.

• There is a strong focus on the effect of technology on the auditing process while also covering the basic financial statement audit.

• This edition is up-to-date, with excellent coverage of the Sarbanes-Oxley Act and CLERP 9, as well as coverage of e-commerce and computer audit techniques.

• Integrated case study modules (Biltrite Skateboards, Ltd) have a high level of practicality. These case modules provide students with an opportunity to apply auditing concepts to a ‘real-life’ client, and enable students to use computers as an auditing tool.

• ACL software and case study material

CONTENTS:

1. The importance of auditing. 2. Corporate governance - enhancing the audit function. 3. Ethics: understanding and meeting ethical expectations. 4. Audit risk and business risk 5. Internal control over financial reporting. 6. Audit consequences of risks and controls in information systems. 7. Audit evidence: a framework for directly testing account balances and transactions. 8. Auditing for fraud. 9. Auditing revenue and related accounts. 10. Audit of acquisition cycle and inventory. 11. Audit of cash and other liquid assets. 12. Audit of property, plant and equipment and related expense accounts. 13. Audit of acquisitions, related entity transactions, long-term liabilities and equity. 14. Completing the audit. 15. Communicating audit and other assurance results. 16. Legal liability. 17. Internal auditing and outsourcing.

©2008, , Paperback, ISBN-10: 0170129969, ISBN-13: 9780170129961, Cengage Learning Australia

AUDITING, 9EAlan Millichamp, Former lecturer at the University of Wolverhampton

This text provides a thorough and up-to-date coverage of auditing in a concise and readable style. It is widely used as a course text on professional accountancy and accounting degree courses. Numerous case studies, exercises, self testing questions and recent examination questions are included. This text is aimed predominantly at undergraduate and professional accountancy courses and the ninth edition prepared by John Taylor has been updated to take account of new International Auditing Standards.


• There is a new Companies Act 2006 which will be fully operational by 2008. New rules, especially in the area of auditors’ liability, will be covered

• Audit practice is now regulated by International Standards on Auditing (ISAs) which have been mandatory on UK auditors since December 2005 in the format issued by the Auditing Practices Board. References to standards in the book are now to these standards

• The style of auditing has gravitated more towards a risk based approach. In

this edition the systems based approach is still covered but more prominence is given to the risk-based approach

• Corporate governance is now a relevant issue with all companies and auditing is intimately bound up with it. The section on this has been expanded and given greater prominence

• Many of the questions in the book have been updated and reflect more recent sittings of the UK professional accounting bodies

• New Companion website with downloadable Instructor’s Manual• Numerous case studies, exercises, self testing questions and recent

examination questions encourage and aid the retention of knowledge and understanding

• Covers all relevant IAS and IFRS, other official pronouncements, practice notes, bulletins and practice statements

FEATURES:

• Numerous case studies, exercises, self testing questions and recent examination questions encourage and aid the retention of knowledge and understanding

• Covers all relevant UK and international Auditing Sandards and other official pronouncements, practice notes, bulletins and practice statements

CONTENTS:

1. Introduction to Auditing.2. Corporate Governance.3. The Statutory Framework for Auditing.4. Accounting Requirements of the Companies Act.5. Auditing and Accounting Standards and Guidelines.6. Rules of Professional Conduct.7. Quality Control in Audit Firms.8. Accepting Appointment as Auditors.9. Accounting Systems and Internal Controls.10. Audit Planning, Audit Risk and Materiality.11. Audit Evidence and Using the Work of an Expert.12. Audit Testing, Sampling and Analytical Procedures.13. Systems-Based Auditing.14. Business Risk Approach to Auditing.15. The Audit of Assets.16. The Audit of Liabilities.17. Auditing and Computers.18. Audit Working Papers.19. Internal Audit.20. Errors, Frauds and Unlawful Acts.21. Related Parties.22. Service Organisations.23. Evaluation and Review.24. Going Concern.25. Management Representations.26. The Final Review Stage of the Audit.27. Auditors Reports to Shareholders.28. Auditors Reports to Directors and Management.29. Group Accounts.30. Small Company Audits.31. Auditors Liability.32. Non-Audit Assurance Services.33. Value for Money, Performance Evaluation, Environmental Reporting and Corporate Social Responsibility Reporting Assignments.34. Current Issues.

©2008, 640pp, Paperback, ISBN-10: 1844809404, ISBN-13: 9781844809400, Cengage Learning EMEA

AUDITING, 3EAssurance and RiskW. Knechel, University of Florida; Steve Salterio, Queen’s University; Brian Ballou, Miami University

AUDITING: ASSURANCE AND RISK will influence the way that the next generation of professionals think about their responsibilities and abilities. This text is not limited to reciting current practice. The unique set of topics and new organization of this book will strike an effective balance among presenting the concepts of auditing, outlining the standards and practices of today’s auditors, and preparing students to perform the Integrated Audit with a full understanding of Enterprise Risk Management as the future of the auditing profession.

FEATURES:

• New coauthors. With the addition of Brian Ballou (Miami University of Ohio) and Steve Salterio (Queen’s University), the third edition taps an unparalleled wellspring of expertise and vision in the future direction of auditing--the Integrated Audit, Enterprise Risk Management, and the convergence of U.S. and international auditing standards and practices.

• New focus on the Integrated Audit. The third edition emphasizes what is being termed by international assurance firms as the Integrated Audit. This

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approach is implicit in the recently released Auditing Standard No. 2 from the PCAOB, a massive restatement and repositioning of the auditor’s role for evaluating internal control over financial reporting.

• New focus on integrating the global perspective into U.S. standards and practices. The third edition is the first assurance-related textbook to be written from a conceptual and global perspective. As the world economy becomes more interconnected and accounting and auditing standards move toward globalization, students need to view assurance from a conceptual perspective that acknowledges the global nature of economic entities and the practice of auditing and assurance.

• New Examples throughout. Hundreds of examples taken from actual company practices and realistic pedagogical scenarios are included within topical coverage throughout the text to apply the concepts and show current auditing and business practices.

• New end-of-chapter material. A new lineup of Question, Problems, and Cases for each chapter provide homework that matches the balanced conceptual and procedural approach of the text.

• Logical Organization: This text is organized in four main sections around the logical flow of the audit process: (1) An overview of the conceptual structure of the audit process, (2) Risk assessment in the audit process, (3) Evidence gathering and evaluation, and (4) Special topics.

• Emphasis on Professional Judgment: Auditing is presented as a judgment process rather than a standard-driven mechanical process. Students learn that key decisions are based on factors that must be evaluated using professional judgment.

• Addresses Client Perspective: Understanding the client’s operation and risks is emphasized throughout the text. Models of strategic planning that can be adapted to the concerns of the auditor and provide an excellent foundation for understanding the forces that affect the client are covered.

• Internal Control Coverage: The third edition adopts the broad approach to internal control that has been accepted as part of the professional Auditing Standards No. 78. Students learn the importance of good internal control in organizations, as well as the impact of internal control on good audit planning.

CONTENTS:

Part I. AUDITING AND GOVERNANCE. 1. Assurance and Auditing. 2. Managing Risk: The Role of Auditing and Assurance. 3. The Building Blocks of Auditing. 4. An Overview of the Integrated Audit. Part II. AUDITOR EVALUATION OF RISK. 5. Understanding the Client’s Industry and Business: Strategic Analysis. 6. Management of Strategic Risks: Business Processes and Controls. 7. Process Analysis and Risk Assessment. 8. Evaluating Internal Controls over the Financial Reporting Process. 9. Enquiry and Analytical Evidence. Part III. AUDIT TESTING AND EVALUATION OF EVIDENCE. 10. Evidence about Management Assertions: Linking Residual Risks to Substantive Tests. 11. Audit Testing for the Sales and Customer Service Process. 12. Audit Testing for the Supply Chain and Production Process. 13. Audit Testing for Resource Management Processes. 14. Completing the Integrated Audit. Part IV. OTHER AUDITING TOPICS. 15. Auditor Decision Making. 16. Advanced Methods of Audit Testing: Performance Measurement. 17. Advanced Methods of Audit Testing: Statistical Sampling. 18. Assurance Services.


New Edition!

AUDITING CASES, INTERNATIONAL EDITION, 7EReal Issues and CasesMichael C. Knapp, University of Oklahoma

Learn how to think like an auditor with AUDITING CASES, 7E International Edition! With examples pulled exclusively from real-world auditing cases, students quickly learn how to recognize and understand the critical factors and circumstances that determine the outcome of audits. Studying audits within the text provides them with the information about the true nature of the work environment and work roles of independent auditors.


• This edition features 15 new cases, including an “International Cases” section. These cases incorporate the eight new auditing standards that came into effect on December 15, 2007 by the Auditing Standards Board.

• Two new indices help instructors and students locate cases by topic or topics by case.

FEATURES:

• The case format helps students better understand auditing practices by presenting key auditing elements and procedures in real-world situations. Studying problem audits also provides students with a dose of reality by illustrating the serious consequences that can result from “busted” audits and/or unethical conduct.

• Most cases illustrate a range of issues and variables relevant to the professional practice of auditing. Technical auditing issues are integrated into each case, along with common ethical issues that often arise during audits. The cases also include important contextual variables, such as time budget pressure and conflicts with client personnel, that typically are not included in audit cases.

• Cases are organized into eight sections to help instructors easily identify cases best suited for their purposes and to readily mix and match cases from semester to semester.

• The instructor’s manual provides a detailed solution for each case. Each case solution includes a case synopsis, list of key facts (that can be used as a teaching template), list of instructional objectives, suggestions for use (tips on how to integrate the given case into a course), and suggested answers to each case question.

CONTENTS:

Section 1: COMPREHENSIVE CASES.Case 1.1: Enron Corporation.Case 1.2: Livent, Inc.Case 1.3: Health Management, Inc.Case 1.4: AMRE, Inc.Case 1.5: The Leslie Fay Companies.Case 1.6: Star Technologies, Inc.Case 1.7: Lincoln Savings and Loan Association.Case 1.8: Crazy Eddie, Inc.Case 1.9: ZZZZ Best Company, Inc.Case 1.10: OAO Gazprom.Case 1.11: United States Surgical Corporation.Section 2: AUDITS OF HIGH-RISK ACCOUNTS.Case 2.1: Jack Greenberg, Inc.Case 2.2: Golden Bear Golf, Inc.Case 2.3: Happiness Express, Inc.Case 2.4: CapitalBanc

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CorporationCase 2.5: General Technologies Group Ltd.Case 2.6: CBI Holding Company, Inc.Case 2.7: Campbell Soup Company.Case 2.8: Perry Drug Stores.Case 2.9: SmarTalk Teleservices, Inc.Section 3: INTERNAL CONTROL ISSUES.Case 3.1: The Trolley Dodgers.Case 3.2: Howard Street Jewelers, Inc.Case 3.3: Saks Fifth Avenue.Case 3.4: Triton Energy Ltd.Case 3.5: Goodner Brothers, Inc.Case 3.6: Troberg Stores.Section 4: ETHICAL RESPONSIBILITIES OF ACCOUNTANTS.Case 4.1: Creve Couer Pizza, Inc. Case 4.2: Jamaica Water Properties.Case 4.3: Suzette Washington, Accounting Major.Case 4.4: Oak Industries, Inc.Case 4.5: F&C International, Inc.Case 4.6: Laurel Valley Estates.Case 4.7: Rocky Mount Undergarment Company, Inc.Section 5: ETHICAL RESPONSIBILITIES OF INDEPENDENT AUDITORS.Case 5.1: Cardillo Travel Systems, Inc.Case 5.2: The PTL Club.Case 5.3: Zaveral Boosalis Raisch.Case 5.4: Mallon Resources Corporation.Case 5.5: Koger Properties, Inc.Case 5.6: American Fuel & Supply Company, Inc.Case 5.7: The North Face, Inc.Case 5.8: NextCard, Inc.Section 6: PROFESSIONAL ROLES.Case 6.1: Leigh Ann Walker, Staff Accountant.Case 6.2: Bill DeBurger, In-Charge Accountant.Case 6.3: Sarah Russell, Staff Accountant.Case 6.4: Tommy O’Connell, Audit Senior.Case 6.5: Avis Love, Staff Accountant.Case 6.6: Charles Tollison, Audit Manager.Case 6.7: Hamilton Wong, In-Charge Accountant.Case 6.8: David Myers, Controller.Section 7: PROFESSIONAL ISSUES. Case 7.1: HealthSouth Corporation.Case 7.2: National Medical Transportation Network.Case 7.3: Baan Company N.V.Case 7.4: Hopkins v. Price Waterhouse.Case 7.5: PricewaterhouseCoopers Securities, LLC.Case 7.6: Scott Fane, CPA.Case 7.7: Stephen Gray, CPA.Section 8: CLASSIC LITIGATION CASES.Case 8.2: First Securities Company of Chicago (Ernst & Ernst v. Hochfelder et al.).Case 8.3: Equity Funding Corporation of America.Case 8.4: National Student Marketing Corporation.


AUDITING WITH ACL SOFTWARE, INTERNATIONAL EDITION, 6EA Business Risk ApproachLarry Rittenberg, University of Wisconsin-Madison; Bradley Schwieger, St. Cloud State University

Auditing: A Business Risk Approach presents current issues and adapts auditing approaches to business and economic complexities, focusing on the analysis of business risk and identifying fraud in the new auditing environment. Due to recent accounting, governance, and auditing scandals, and the overhaul of the regulatory environment in auditing, the new edition contains the most comprehensive and up-to-date look at audit regulation, concepts, and practices while also adapting traditional techniques and procedures to a technological, systems-oriented environment.


• New Chapter 3 on Corporate Ethics and Governance. An entire chapter has been dedicated to help students focus on understanding and meeting current ethical expectations.

• New Chapter 8 on Fraud and “Focus On Fraud” Features. Fraud topics have been given unparalleled coverage by the addition of a new chapter, as well as ‘Focus On Fraud’ boxes incorporated throughout the text.

FEATURES:

• Enhances the Focus on Identifying Business Risks. The authors were the first to adopt the business risk approach, stressing that it is important to understand the client’s business environment and how to apply the risk model to each unique client.

• Emphasizes Fraud Detection. The book reflects the emphasis on fraud detection in the current corporate environment. Focus on Fraud boxes emphasize the fraud implications of topics covered throughout the text.

• Fully Grounded in Audit Practices and Procedures. The book emphasizes the programs and approaches that make up the audit, enhanced by actual company practices, fraud and risk detection discussions, inclusion of the

latest standards and legislation, and “Analysis for Misstatements” sections where needed.

©2008, 780pp, ISBN-10: 0324662386, ISBN-13: 9780324662382, South-Western

AUDITING, INTERNATIONAL EDITION, 8EDavid Ricchiute, University of Notre Dame

Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage in offering professional services that transcend the boundaries of financial statements; (2) An understanding that client strategies affect engagement risk; and (3) A transition away from first-person delivery by classroom instructors only and toward third-person discovery by students both within and outside of the classroom. Each has influenced the eighth edition. To transcend the boundaries of financial statements, Auditing exposes students both to the demand for and the supply of the profession’s flagship service, financial statement audits, and to the nature of the value-added assurance services decision makers demand in the information age.


• Introduces Client Strategy Templates: To incorporate client strategies, the seventh edition revises Chapter 5, “The Audit and Assurance Service Process” to introduce client strategy templates, a tool that practitioners use to summarize a client’s industry and strategies, to assess risk, and to identify assurance service opportunities.

• Discovery Learning: Discovery Learning is encouraged throughout this text via individual academic research, professional literature, working paper review cases, research projects, and analyzing real company data.

FEATURES:

• Client Strategies: Not unlike Ernst & Young’s Business Process Analysis and KPMG’s Business Measurement Process, the client strategy template introduced in Chapter 5 offers students a means to visualize audit clients not only from the level of financial transactions but, also, from the vantage point of management’s risks, the strategies management undertakes to overcome risk, and the transactions and events that are the product of management’s strategies.

• Assurance Services: Consistent with the work of the AICPA Special Committee on Assurance Services (Elliot Committee), the seventh edition integrates assurance and attestation services throughout the text.

• Real-World Illustrations: To ground otherwise abstract issues in reality, the seventh edition offers numerous examples of real world applications in practice.

• Working Paper Review: The center of gravity in an auditor’s early-career employment evaluations rests squarely on his or her performance in preparing audit working papers. To help equip students to prepare working papers, the seventh edition incorporates working paper review cases.

• Research Projects: The seventh edition includes over forty end-of-chapter research projects linked to the professional literature, publicly available data sources, and annual reports of the student’s/ instructor’s choice. The projects are intended as out-of-class, discovery-learning exercises that do not necessarily lend themselves to unambiguous solutions.

• Clear Overview of the Audit Process: So that students may see the entire audit and assurance services process in a single chapter, Chapter 5 offers a concise step-by-step overview of the audit and assurance services processes.

• Computer Information Systems: Computer Information Systems are integrated throughout the book to provide a thorough grasp on how pervasive computers are in contemporary practice.

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CONTENTS:

PART ONE: RESPONSIBILITIES AND EVIDENCE. 1. An Introduction to Assurance Services. 2. Standards, Materiality, and Risk. 3. Reports. 4. Evidence. 5. The Audit and Assurance Service Process. 6. Internal Control and Information Technology. PART TWO: METHOD 7. Sampling in Tests of Controls. 8. Sampling in Substantive Tests. 9. Tests of Controls in the Revenue/Receipt Cycle: Sales and Cash Receipts Transactions. 10. Substantive Tests in the Revenue/Receipt Cycle: Sales, Receivables, Cash, and Management Discretion in Revenue Recognition. 11. Tests of Controls in the Expenditure/Disbursement Cycle: Purchases and Cash Disbursements. 12. Substantive Tests in the Expenditure/Disbursement Cycle: Accounts Payable, Prepaids, Accrued Liabilities, and Management Discretion in Environmental Liabilities. 13. Tests of Controls and Substantive Tests of Personnel and Payroll, and Management Discretion in Postretirement Health Care. 14. Tests of Controls and Substantive Tests in the Conversion Cycle: Inventory, Fixed Assets, and Management Discretion in Accounting for Impaired Assets. 15. Tests of Controls and Substantive Tests in the Financing Cycle: Investments, Debt, Equity, and Management Discretion in Accounting for Financial Instruments. 16. Completing an Engagement. PART THREE: ASSURANCE AND ATTESTATION SERVICES, COMPLIANCE AND INTERNAL AUDITING. 17. Assurance and Attestation Services. 18. Compliance and Internal Auditing PART FOUR: ETHICS AND LIABILITY. 19. Professional Ethics. 20. Legal Liability.


THE AUDIT PROCESS: PRINCIPLES, PRACTICE & CASES, 4EIain Gray, Formerly Principal Lecturer, Sheffield Hallam University; Stuart Manson, Professor of Accounting, University of Essex

This is a key textbook for specialist students of accounting and finance, either undergraduate or professional, taking a first course in auditing. In this third edition the authors continue to provide a refreshing, imaginative and thorough introduction to the audit process, with a rational and coherent foundation for the appreciation of auditing practice. This Revised ISA edition is entirely up to date with changes post-Enron, with new international auditing standards and IFRS replacing UK accounting standards for the first time.

With the aid of numerous examples, case studies and questions, The Audit Process: Principles, Practice and Cases provides a realistic and thought-provoking insight into the individual components of the auditing process in the context of the entire audit. A major strength of the book is its questioning approach, designed to encourage the student to interact with the material.


• Financial accounting standards referred to are now IFRS • Major changes affecting some of the original standards (SASs) since

publication of the 3rd edition, have been incorporated by way of their ISA equivalents

• The text has been brought up to date in line with revised guidance from the APB

FEATURES:

• An established, reliable and academically well-thought of textbook with a strong reputation for excellence

• Strong interactive approach with plenty of examples, case studies and questions

• Answers to some of the self-assessment questions appear either in the main text itself or on the student area of the companion website

• Companion website with material for both lecturers and students

CONTENTS:

PART I: STUDY CHAPTERS. 1. Why are Auditors Needed? 2. An Overview of the Postulates and Concepts of Auditing. 3. The Meaning and Importance of Auditor Independence, Factors Affecting Independence and Measures to Attain it. 4. Audit Regulation. 5. The Risk-Based Approach to Audit; Audit Judgment. 6. The Search For Evidence Explained. 7. Systems Work: Basic Ideas 1. 8. Systems Work: Basic Ideas 2. 9. Testing and Evaluation of Systems. 10. Substantive Testing; Computer Assisted Audit Techniques; Audit Programmes. 11. Sampling and Materiality. 12. Final Work: General Principles; Analytical Review of Financial Statements; Fixed Assets and Debtors. 13. Final Work: Specific Problems Related to Stocks and Long-Term Contracts and Trade Creditors. 14. Final Review: Post Balance Sheet Period, Contingencies, Letter of Representation, Audit of Groups. 15. Internal Audit; Assurance Services. 16. The Auditor’’s Report. 17. Fraud and Going Concern. 18. The Audit Expectations Gap; Corporate Governance. 19. The Auditor and Liability Under the Law. 20. The Radical Critique of Auditing. 21. Examination Hints and Final Remarks. PART II: EXAMINATION QUESTIONS AND ANSWERS. Group One: Examination Questions. Group Two: Suggested Solutions to Examination Questions. Group Three: Examination Questions Without Answers.


COLLEGE ACCOUNTING

COLLEGE ACCOUNTING, 9EDouglas J. McQuaig, Wenatchee Valley College, Emeritus; Patricia A. Bille, Highline Community College

The Ninth Edition of College Accounting retains the successful characteristics that make it a market leader--accuracy, careful pacing, and repetition of accounting terms, concepts, and procedures--while integrating Internet features that provide students with real-world business experience.

FEATURES:

• Consider and Communicate, Critical Thinking, A Question of Ethics, and What’s Wrong with This Picture? cases appear at the end of each chapter. Each describes a set of accounting circumstances and asks students to use their knowledge of accounting, experiences, and common sense to form a response.

• Internet Links to Accounting features at the beginning and end of each chapter provide students opportunities for hands-on web browsing and sharpening oral and written communication skills as well as their critical thinking skills.

• Careers in Your Future sections introduce prominent businesspeople whose professional lives began with accounting. Their stories and words help to encourage and inspire students and provide good role models for career advancement.

• The Computer Clinic gives students experience using technology to manage accounting transactions. This ongoing exercise is based around a sole proprietor business--All About You Spa. Students use general ledger software to open account books for the business, monitor transactions, maintain a balance, post short-term and period results, and print a post-closing balance.

• Before a Test Checks pose true/false, multiple choice, matching, and completion questions and brief application problems after every two-to-four chapters so that students can track their progress. FYI and Remember features in the text margin highlight important information.

CONTENTS:

I. The Accounting Cycle for a Service Business: Analyzing Business Transactions.

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1. Asset, Liability, Owner’s Equity, Revenue, and Expense Accounts. 2. T Accounts, Debits and Credits, Trial Balance, and Financial Statements. 3. The General Journal and the General Ledger. 4. Adjusting Entries and the Work Sheet. 5. Closing Entries and the Post-Closing Trial Balance. 6. Accounting for Professional Enterprises: The Combined Journal (Optional). II. Accounting for Cash and Payroll. 7. Bank Accounts and Cash Funds. 8. Employee Earnings and Deductions. 9. Employer Taxes, Payments, and Reports. III. The Accounting Cycle for a Merchandising Business; Using Special Journals. 10. The Sales Journal and the Purchases Journal. 11. The Cash Receipts Journal and the Cash Payments Journal. 12. Work Sheet and Adjusting Entries. 13. Financial Statements, Closing Entries, and Reversing Entries. IV. Accounting for Promissory Notes. 14. Notes Payable. 15. Notes Receivable. V. Accounting for Valuation of Receivables, Inventory, and Property and Equipment. 16. Uncollectible Accounts. 17. Ending Merchandise Inventory. 18. Property and Equipment. VI. Accounting for Partnerships and Corporations. 19. Partnerships. 20. Corporate Organization and Capital Stock. 21. Corporate Work Sheets, Taxes, and Dividends. 22. Corporate Bonds. VII. Accounting for Decision Making and Manufacturing. 23. The Statement of Cash Flows--Direct Method. 24. Comparative Financial Statements. 25. Departmental Accounting. 26. Manufacturing Accounting.


COLLEGE ACCOUNTING, CHAPTERS 1-27, INTERNATIONAL EDITION, 19EJames A. Heintz, University of Kansas; Robert Parry , Indiana University

This text presents concepts simply while ensuring the best, most accurate coverage. College Accounting is designed to make accounting understandable to virtually everyone without sacrificing substance and technical correctness. A step-by-step, straightforward approach helps readers build practical accounting skills that are needed when entering the world of work. The text presents simple topics first and gradually builds to more advanced topics, so learners are not overwhelmed. The narrative approach covers a simpler example of a service business before moving to a merchandising business, and finally, a manufacturing environment.


• Computers and Accounting: Revised and expanded, these special sections expose students to the way computers are used in accounting today.

• Check Figures: These helpful benchmarks are now provided in the text’s margin by applicable assignments.

FEATURES:

• Narrative Approach: Heintz and Parry use a continuing example to help students understand topics. First comes a sole-proprietorship, service-oriented business, then a sole-proprietorship retail business, a chapter on partnerships and finally, in the last chapters, a corporate retail and manufacturing example.

• Self-Study Test Questions: Self-study multiple choice and true/false problems at the end of the chapter provide students with an opportunity to check their understanding of material. Answers are included at the end of the book so students can check their work.

• Margin Notes and Learning Keys: Scattered throughout the text, the margin notes provide additional insight into accounting issues. Margin notes appear on “Post-It” pads, The Learning Keys reinforce the concept or topic and are identified by an icon and title.

• Repetition of Key Topics: Students benefit from repeated exposure to important concepts and techniques.

• A & B Problem Sets: Similar types of problems are grouped together so that instructors can demonstrate one in class, then assign a similar one for homework.

• Demonstration Problem: Within each chapter there is a review problem (with solutions) for use as study-aids or as an in-class example

CONTENTS:

Part 1 ACCOUNTING FOR A SERVICE BUSINESS. 1.Introduction to Accounting. 2. Analyzing Transactions: The Accounting Equation. 3. The Double-Entry Framework. 4. Journalizing and Posting Transactions. 5. Adjusting Entries and the Worksheet. Appendix: Depreciation Methods. 6. Financial Statements and the Closing Process. Appendix: Statement of Cash Flows. Part 2 ACCOUNTING FOR CASH, PAYROLL, AND SERVICE BUSINESSES. 7. Accounting for Cash. Appendix: Internal Controls. 8. Payroll Accounting: Employee Earnings and Deductions. 9. Payroll Accounting: Employer Taxes and Reports. Part 3 ACCOUNTING FOR A MERCHANDISING BUSINESS. 10. Accounting for Sales and Cash Receipts. 11. Accounting for Purchases and Cash Payments. Appendix: The Net-Price Method of Recording Purchases. 12. Special Journals. 13. Accounting for Merchandise Inventory. Appendix: Perpetual Inventory Method: LIFO and Moving-Average Methods. 14. Adjustments and the Worksheet for a Merchandising Business. Appendix: Expense Method of Accounting for Prepaid Expenses. 15. Financial Statements and Year-End Accounting for a Merchandising Business. Part 4 SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESS AND PARTNERSHIPS. 16. Accounting for Accounts Receivable. 17. Accounting for Notes and Interest. 18. Accounting for Long-Term Assets. 19. Accounting for Partnerships. Part 5 ACCOUNTING FOR CORPORATIONS AND MANUFACTORING BUSINESSES. 20. Corporations: Organization and Capital Stock. 21. Corporations: Earnings, Taxes, Distributions, and the Retained Earnings Statement. 22. Corporations: Bonds. Appendix: Effective Interest Method. 23. Statements of Cash Flows. Appendix: Statement of Cash Flows: The Direct Method. 24. Analysis of Financial Statements. 25. Departmental Accounting. 26. Manufacturing Accounting: The Job Order Cost System. 27. Manufacturing Accounting: The Work Sheet and Financial Statements. Module: Accounting for a Professional Service Business: The Combination Journal. Answers to Self-Study Test Questions. Subject Index (alphabetical).

©2008, Hardcover, ISBN-10: 0324647565, ISBN-13: 9780324647563, South-Western

College Accounting Chapters 1-15, International Edition, 19eJames A Heintz, University Of Kansas; Robert W Parry, Indiana University©2008, 704pp, Hardcover, ISBN-10: 0324647611, ISBN-13: 9780324647617, South-Western

College Accounting, Chapters 1-10, International Edition, 19eJames A. Heintz , University Of Kansas; Robert Parry , Indiana University©2008, 416pp, Softcover, ISBN-10: 032464762X, ISBN-13:9780324647624, South-Western

COMPANY ACCOUNTING

COMPANY ACCOUNTING, 4EPeter Jubb; Stephen Haswell, Macquarie University; Ian Langfield-Smith, Monash University

Company Accounting 4e provides a thorough introduction to the theory and practice of financial reporting by entities regulated by the Corporations Act 2001. The text has been thoroughly updated to incorporate the major changes to Australian accounting standards, introduced in 2005. Written in a logical structure, the text follows the lifecycle of a company. This provides students with a clear framework for learning and gives them a comprehensive and relevant understanding of company accounting.


• Background to the adoption of international standards and assessment of the implications for Australian financial reporting.

• Reduced from 33 to 26 chapters with the first half of the text substantially streamlined.

• Full update on the new statement formats required by AASB 101. • Chapter 8 on Foreign Currency details the new functional and presentation

currencies regime.

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• Part 5 is now a self-contained module on accounting for investments in related entities. It introduces business combinations, explains the basic features of equity accounting and examines consolidations at an intermediate level.

• Chapter 16 is an innovative new chapter that provides a fresh approach to understanding accounting for different types of investments and business acquisitions.

• Part 6 now focuses on advanced aspects of consolidation accounting and equity accounting, and joint ventures.

• New Chapter 26 on segment reporting. • Content from the web chapters of the previous edition has been merged

into the text

CONTENTS:

Part 1 Overview. Chapter 1 General Introduction. Chapter 2 Companies and corporate regulation. Chapter 3 Objectives of company reporting, conceptual elements and terminology. Part 2 Company life-cycle: Early stages. Chapter 4 Forming a company and issuing shares. Chapter 5 Profits, reserves and distributions to members. Chapter 6 Reorganisation of share capital. Chapter 7 Debt securities. Chapter 8 Foreign currency transactions and an introduction to hedging. Chapter 9 Advanced asset and liability issues. Chapter 10 Income tax. Part 3 Reporting and disclosure. Chapter 11 Reports and disclosures I: Overview. Chapter 12 Reports and disclosures II: The financial statements. Part 4 External administration. Chapter 13 Receivership and voluntary administration. Chapter 14 Liquidations. Chapter 15 External administration reports and accounts. Part 5 Investing in related entities: Basic issues. Chapter 16 Investment in new assets, introduction to business combinations and associates. Chapter 17 The corporate group. Chapter 18 Purchase consolidation. Chapter 19 Intercompany transactions. Chapter 20 Direct minority interest. Part 6 Investing in related entities: Further issues. Chapter 21 Changes to parent investment in subsidiaries. Chapter 22 Indirect interest. Chapter 23 Translation of foreign currency statements. Chapter 24 Consolidated cash flow statements. Chapter 25 Advanced aspects of associates, and joint ventures. Chapter26 Segment reporting. Appendix: Share premium account and capital redemption reserve. Glossary. Index.

©2006, 750pp, Softcover, ISBN-10: 0170121518, ISBN-13: 9780170121514, Cengage Learning Australia

COMPUTERIZED ACCOUNTING

EXCEL QUICK, 3EGaylord N. Smith, Albion College

Excel Quick is a short but thorough introduction to Excel ®. The book uses a teach by example approach with as little time as possible spent discussing spreadsheets and as much time as possible spent using them. Written for business students, the book has many real world examples.

FEATURES:

• Full Excel Screen Captures: Full screen captures provide detailed understanding of basic spreadsheet skills. This text assumes no prior exposure to Excel and/or any other spreadsheet programs.

• Solid Introduction to Excel: Excel Quick focuses on the most common skills so users won’t be overwhelmed by detailed explanations or less commonly used functions.

• Teach-by-Example Approach: The tutorial is designed to be as hands-on as possible so that students learn by doing.

• Learn Excel in One Hour: Excel is designed for people who need a quick understanding of Excel®. The goal of the text is to get people up and running in one hour.

CONTENTS:

INTRODUCTION. SECTION I: Excel 97, Excel 2000, Excel 2002 XP, and Excel 2003. Lesson 1. Basic User Skills. Lesson 2. Math: Formulas, Formats, and Functions. Lesson 3. Expanding and Enhancing Your Model. Lesson 4. Top Ten List. Lesson 5. Charts. Section II: Excel 2007. Lesson 1. Basic User Skills. Lesson 2. Math: Formulas, Formats, and Functions. Lesson 3. Expanding and Enhancing Your Model. Lesson 4. Top-Ten List. Lesson 5. Charts. Appendix A: Functions for Business. Appendix B: Data Commands. Appendix C: Pivot Tables.Models.


INTEGRATED ACCOUNTING FOR WINDOWS, 5EDale Klooster, Educational Technical Systems, Inc.; Warren Allen, Educational Technical Systems, Inc.

Quite possibly the easiest-to-understand product on the market, Klooster and Allen’s INTEGRATED ACCOUNTING FOR WINDOWS teaches students all the aspects of computerized accounting and the operating procedures for all Windows-based programs at the same time. The software was specifically designed to be very similar to the commercial software packages used in business, which will help students hit the ground running when they get that first real job. With its updated design and improved directions, students won’t become overwhelmed with the program. Coupling these refinements for the fifth edition with the gradual introduction of the software that is the hallmark of INTEGRATED ACCOUNTING, students will be able to concentrate more on the accounting principles being taught, while the software becomes second nature.


• To remain current with trends in software design and to maintain the most efficient user interface available, Klooster/Allen’s Integrated Accounting software has been updated with a clean new design and a more intuitive toolbar to engage and guide students.

• As students move through the software, more bulleted directions are available to walk them through each step

• All A problems are now equipped with the extremely popular Student Checker, which provides immediate feedback to the students as they work through the problems

• Creation of Purchase Orders and Invoices: The software automatically enters all the financial information (such as inventory accounts, purchases, journal entries, and vendor account balances) resulting from the appropriate purchase transaction. Readers will learn the steps necessary to create these crucial financial reports.

• Periodic Inventory Added

FEATURES:

• Internet Integration: The software package is now able to use the installed default browser to seamlessly integrate use of the Internet. The “Info” button allows students to see check figures on the Internet.

• Accounting Explorer: This feature allows the student to browse through the accounting system in much the same way as Windows Explorer does in an operating system. This is particularly helpful in tracking errors a student may have made.

• Developed in 32-Bit Mode: This mode is native to Windows 95, Windows 98, Windows NT, and Windows XP allowing the Integrated Accounting software to take full advantage of the new features offered by those various operating systems

• Inspector Program Improvements: The new Inspector program utilizes a “Wizard” interface so that it’s easier to choose files to score the students work. This reduces the amount of time an instructor devotes to grading work

• Accounting Software Package: This product utilizes Klooster/Allen General Ledger Software version 5.0 to not only expedite and teach accounting

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principles but to also introduce concepts and principles relative to modern computer-based accounting systems

CONTENTS:

Preface. 1. Introduction. 2. Accounting Cycle of a Service Business and Bank Reconciliation. 3. Accounting Cycle of a Merchandising Business. 4. Voucher System and Budgeting. Comprehensive Problem 1. 5. Accounts Payable: Purchase Order Processing and Inventory Control. 6. Accounts Receivable: Sales Order Processing and Inventory Control. 7. Fixed Assets. 8. Payroll. 9. Partnerships and Corporations. Comprehensive Problem 2. 10. Financial Statement Analysis. 11. Departmentalized Accounting. Comprehensive Problem 3. 12. Accounting System Setup. Index.

©2007, 624pp, Softcover, ISBN-10: 0324312490, ISBN-13: 9780324312492, South-Western

MYOB ACCOUNTING PLUS VERSION 17Doug Gourlay, Kangan Batman Institute of TAFE; David Flanders, Kangan Batman Institute of TAFE

This new edition has been written by Doug Gourlay and David Flanders especially for MYOB Accounting Plus version 17 and MYOB AssetManager Pro version 3.5.

The book comes with a CD-ROM containing the MYOB Accounting Plus v17 Student Edition and MYOB AssetManager Pro v3.5 Student Edition software

FEATURES:

• A user-friendly approach designed for individuals learning MYOB accounting software products

• QuickStart data files (for students) to reduce the amount of setup time required for exercises.

• UTeach files (for instructors) that enable all key skills to be demonstrated without the need to complete the preceding tasks

• Graded revision exercises to reinforce all chapter content • Solutions to all practice exercises and revision exercises • Updated for MYOB 17 Accounting Plus

CONTENTS:

Ch 1 Introduction. Ch 2 Accounts. Ch 3 Banking. Ch 4 Purchases. Ch 5 Sales. Ch 6 Payroll. Ch 7 Inventory. Ch 8 Integrated Computer Accounting. Ch 9 Fixed Assets.

©2008, ISBN-10: 0170177726, ISBN-13: 9780170177726, Cengage Learning Australia

New Edition!

USING PEACHTREE COMPLETE 2009 FOR ACCOUNTING (WITH DATA FILE AND ACCOUNTING CD-ROM), 2EGlenn Owen, Allan Hancock College

USING PEACHTREE COMPLETE 2009 FOR ACCOUNTING, 3E, teaches fundamental accounting concepts and principles while developing students’ proficiency with the market-leading accounting software PEACHTREE COMPLETE 2008 by Sage. This well-organized and concise text teaches the technology and application of accounting skills by illustrating how accounting information is created and used.


• Fully updated for use with Peachtree Complete 2009, including software.• An engaging narrative style throughout the text reads like a story as the

book clearly conveys the need for and importance of accounting topics and software in today’s business world. Students see why as well as how systems operate as the narrative text links tasks to the applications rather than requiring simple rote practice.

• More emphasis on accounting concepts, such as detailed discussion of building financial statements, appears early in the text.

FEATURES:

• A step-by-step building block approach breaks instruction into manageable segments as the book walks students through what they need to do next to master the accounting and Peachtree skills.

• Throughout the text, an emphasis on service and merchandising businesses is highlighted with margin icons that clearly guide students and instructors to service or merchandising applications within the text’s comprehensive coverage.

• A continuing case helps students apply and master Peachtree skills and today’s accounting concepts.

• “Trouble?” features throughout each chapter help students anticipate common mistakes and avoid or overcome these stumbling points or pitfalls.

• An academic version of Peachtree Complete by Sage software accompanies each new copy of the student text, giving students hands-on experience in using this leading commercial accounting software as they complete problems throughout the text.

CONTENTS:

Part 1: GETTING STARTED WITH PEACHTREE. 1. An Interactive Tour of Peachtree. 2. Preparing a Balance Sheet Using Peachtree. 3. Preparing an Income Statement and Statement of Retained Earnings Using Peachtree. 4. Preparing a Statement of Cash Flows Using Peachtree. 5. Creating Supporting Reports to Help Make Business Decisions. Part 2: CREATING A PEACHTREE FILE TO RECORD AND ANALYZE BUSINESS EVENTS. 6. Setting Up Your Business’s Accounting System. 7. Cash-Oriented Business Activities. 8. Additional Business Activities. 9.

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Adjusting Entries and Bank Reconciliations. 10. Budgeting. 11. Reporting Business Activities. Appendix 1: Payroll Taxes. Index.


COST ACCOUNTING

CASES IN COST MANAGEMENT, 3EA Strategic EmphasisJohn K. Shank, Amos Tuck School/Dartmouth College

Designed to augment managerial and cost accounting study, Cases in Cost Management develops the ability to apply cost analysis to decision-making situations. Thoroughly tested and proven highly effective, the cases provide a challenging yet fun problem that helps build skills with managerial accounting techniques. Based on real-world issues, the cases give the opportunity to analyze the situation, decide which accounting concept is most appropriate, and apply the concept as you would as a manager of a firm.

FEATURES:

• New Cases: Seven new cases have been added to this edition and many former cases have been revised or updated to make them even more interesting and effective.

• Numerical Questions: Each case includes specific numerical questions to challenge and help develop calculating skill.

• Proven Cases: Thirty-five proven cases help develop the ability to apply the concepts of managerial cost analysis in strategic decision-making and give particular attention to such topics as ABC, ABM, Value Chain, and Target Cost.

• Comprehensive Teaching Notes: Instructor materials include an overview of the case, a teaching plan including strategies for using the case in different course types, and full calculations for all questions.

CONTENTS:

1. Ajax Petroleum. 2. Allied Office Products. 3. Arctic Insulation. 4. Baldwin Bicycles. 5. Berkshire Threaded Fasteners. 6. Booker Jones. 7. Boston Creamery. 8. Bridgewater Castings. 9. Brunswick Plastics. 10. California Products. 11. Chalice Wines. 12. Dairy Pak. 13. Dansk Minox. 14. Cases in Applying EVC: Micromini Computer and Acme Fasteners. 15. Forbes and White. 16. Graham Inc. 17. Jones Ironworks. 18. Kinkead Equipment. 19. Levi’s Personal Pair. 20. M-L Fasteners. 21. Mavis Machine Shop. 22. Montclair-The APL Line. 23. Montclair-The “Deep Color” Grades. 24. OSRAM, North America. 25. Peterson Pottery. 26. RC Blake Co. 27. Reichard Machinen. 28. Ringo Rag Company. 29. Skyview Manor. 30. Sloan Styles. 31. Societe Bonlieu. 32. Tashtego. 33. Tijuana Bronze Machining (TBM). 34. Unitron. 35. Wellington Chemicals.

©2006, 250pp, Softcover, ISBN-10: 0324311168, ISBn-13: 9780324311167, South-Western

New Edition!

COST ACCOUNTING, INTERNATIONAL EDITION, 7EFoundations and EvolutionsCecily A. Raiborn, Loyola University - New Orleans; Michael R. Kinney, Texas A&M University

The most practical, real-world presentation of cost accounting on the market, this book blends a traditional and proven method of teaching cost accounting with the integration of innovative topics. Cost topics are covered in the context of organizational strategy and operational tactics, as cost management decisions are sensitive to strategies driven by quality, cost, and innovation. The authors reinforce the material with real-world examples and visual illustrations that bring cost management techniques into the student’s sphere of understanding. A flexible organization appropriate for either a one- or two- semester course--coupled with clear and abundant visual presentations--allows students to clearly understand difficult topics.


• New, more streamlined approach: This edition’s presentation more clearly conveys the importance of chapter content to your students. Real-world examples and ethical coverage, woven throughout the main body of the text rather than set aside in boxes, enhance flow and readability, while more closely connecting today’s business world and the classroom experience.

• Stronger choice of end-of-chapter practice: Based on input from professors like you, this edition offers a greater quantity and enhanced quality of end-of-chapter exercise and problems, all identified by learning objectives for easy reference. Additional problems with varying degrees of difficulty provide you with more assignment options.

• Focus Companies integrated throughout: Focus Companies--both real and fictional companies that appeal to today’s students and clearly exemplify the chapter’s concepts--are now integrated throughout the main body of the text rather than appearing in separate boxes. These integrated examples allow students to see the real application of each chapter’s concepts immediately.

• Increased emphasis on ethics: This edition focuses more attention on ethics in today’s business environment and how it relates to cost accounting. New Potential Ethical Issues sections emphasize dilemmas students may encounter in business as they apply chapter concepts. An icon clearly identifies additional, expanded coverage of ethics in this edition.

• Reorganized table of contents: Based on feedback from instructors, the Activity-Based Costing chapter has been moved forward to Chapter 4. In addition, the Performance Measurement, Balanced Scorecards, and Performance Rewards chapter has been moved forward to Chapter 14 to provide a better flow from the previous chapters.

FEATURES:

• Leading reader-driven, student-friendly approach: Recognized for its

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unmatched readability, the book’s thought-provoking writing keeps concepts intriguing and easy to comprehend. This edition’s solid blend of concepts and practices helps students clearly understand how to solve actual business problems.

• Comprehensive review modules to ensure understanding: Students effectively review general concepts as the Comprehensive Review Module at the conclusion of each chapter presents a Chapter Summary, Solution Strategies, Demonstration Problems, and Key Terms. Students leave the review better equipped to complete exercises, problems, and exams successfully.

• Timely topics for the latest coverage: This edition addresses innovative accounting topics used in today’s dynamic business organizations, such as business process re-engineering, downsizing and restructuring, workforce diversity, economic resource planning, strategic alliances, open-book management, and e-commerce.

• Time-saving Excel® spreadsheet templates: Students save time and ensure the accuracy necessary for success as Excel® templates, available online on the text’s companion website, enable them efficiently to solve selected end-of-chapter exercises and problems, identified by icon.

CONTENTS:

1. Introduction to Cost Accounting. 2. Cost Terminology and Cost Behaviors. 3. Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing. 4. Activity-Based Management and Activity-Based Costing. 5. Job Order Costing. 6. Process Costing. 7. Standard Costing and Variance Analysis. 8. The Master Budget. 9. Break-Even Point and Cost-Volume Profit Analysis. 10. Relevant Information for Decision Making. 11. Allocation of Joint Costs and Accounting for By-Products. 12. Introduction to Cost Management Systems. 13. Responsibility Accounting and Transfer Pricing in Decentralized Organizations. 14. Performance Measurement, Balanced Scorecards, and Performance Rewards. 15. Capital Budgeting. 16. Managing Costs and Uncertainty. 17. Implementing Quality Concepts. 18. Inventory and Production Management. 19. Emerging Management Practices.

©2009, 800pp, Paperback, ISBN-10: 032465586X , ISBN-13: 9780324655865, South-Western

COST AND MANAGEMENT ACCOUNTING, 6EColin Drury, University of Huddersfield UK

The aim of this established and best-selling textbook is to provide an introduction to the theory and practice of cost and management accounting. The book is intended primarily for accounting students who are pursuing a one or two semester basic introductory cost and management accounting course. It covers the basic topics needed on an introductory course in management accounting. This book is a companion volume to Cost and Management Accounting, which includes more advanced topics not suitable for introductory courses. Overall, the book is a rigorous, clear and easy-to understand introduction to cost and management accounting, with a tried and tested successful format that has enabled literally thousands of students to pass their exams.


• Complete re-design to follow internal design of companion books in the Drury portfolio, printed in 2-colours.

• Real World Views feature - offering minicase studies within the text, showing the real-world application of management accounting.

• Answers to Review Problems are now included in the back of the textbook to increase the utility of the book to students and reduce reliance of the average student on the Student’s Manual.

• Review Problems with Answers available only to Lecturers are now available only on the password protected part of the Companion Website.

• Increased internationalisation of the text through Real World Views, and

surveys of usage of particular techniques throughout the world. • Reduction in the coverage of interlocking accounts, contract costing, joint

and by-product costing. • Improved question and answer material on budgetary planning.

FEATURES:

• Comprehensive coverage of the needs of first-level cost and management accounting courses.

• Strong pedagogic emphasis to enable students to learn effectively – each chapter contains learning objectives, examples, exhibits, review questions, review problems with answers divided between the back of the book and the Students Manual), summary, key terms and concepts, recommended reading, references and further reading, key exam points.

• Large quantity of question and answer material, mainly taken from the examinations of professional bodies in accounting, gives flexibility in usage for tutors and students.

• Academically rigorous and well-established as a foundation text for students over many years.

CONTENTS:

PART 1: INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING 1. Introduction to Management Accounting. 2. An Introduction to Cost Terms and Concepts. PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT. 3. Accounting for Labour and Materials. 4. Cost Assignment. 5. Accounting Entries for a Job Costing System. 6. Process Costing. 7. Joint Product and By-product Costing. 8. Income Effects of Alternative Cost Accumulation Systems. PART 3: INFORMATION FOR DECISION-MAKING. 9. Cost-Volume-Profit Analysis. 10. Measuring Relevant Costs and Revenues for Decision-Making. 11. Activity-Based Costing. 12. Capital Investment Decisions. PART 4: INFORMATION FOR PLANNING AND CONTROL. 13. The Budgeting Process. 14. Management Control Systems. 15. Standard Costing and Variance Analysis. Answers Bibliography Appendices Index Biblio information

©2006, 608pp, Softcover, ISBN-10: 184480349X, ISBN-13: 9781844803491, Cengage Learning EMEA

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New Edition!

COST MANAGEMENT, INTERNATIONAL EDITION, 6EAccounting & ControlDon Hansen, Oklahoma State University; Maryanne Mowen, Oklahoma State University; Liming Guan, University of Hawaii at Manoa

COST MANAGEMENT emphasizes that changing conditions often require a change in systems. Emphasizing this point stresses the dynamic and exciting nature of the field. By taking a systems approach -- one that first covers functional-based cost and control and then activity-based cost systems -- students understand how to understand and manage any cost management system.


• New co-author, Liming Guan from the University of Hawaii, brings a fresh perspective to the sixth edition.

• New chapter on lean accounting added to this edition: A full chapter on the emerging area of lean accounting demonstrates how this edition addresses the most current, relevant topics that are re-shaping the discipline today.

• Streamlined coverage for more concise text: Various topics have been combined to create a more clearly organized, compact text. Coverage of quality and environmental costs is now condensed and combined within a new Chapter 14.

• Maximizing technology for business results: New “Using Technology to Improve Results” boxes demonstrate how today’s leading companies implement new technological techniques related to internal costing practices. Feature companies include Amazon.com, Bassett Furniture Industries, Priceline.com, and more!

FEATURES:

• Cost management information systems approach for maximum flexibility: By focusing on ABC or unit-based systems and the implications of implementing those systems separately, the discussion of these specific approaches stands alone, giving you the flexibility to modify the coverage to best meet the needs of your specific course.

• Integration of ABC and unit-based costing topics for solid understanding: Thorough coverage of both ABC and unit-based costing systems, related topics, and techniques woven throughout the text provides a solid understanding of each of these systems.

• Important coverage of budgeting: Budgeting and activity-based budgeting are covered thoroughly within one comprehensive chapter in this edition.

CONTENTS:

Part I: FOUNDATION CONCEPTS. 1. Introduction to Cost Management. 2. Basic Cost Management Concepts. 3. Cost Behavior. 4. Activity-Based Costing. Part II: FUNDAMENTAL COSTING AND CONTROL. 5. Product and Service Costing: Job-Order System. 6. Product and Service Costing: A Process Systems Approach. 7. Allocating Costs of Support Departments and Joint Products. 8. Budgeting for Planning and Control. 9. Standard Costing: A Functional-Based Control Approach.

10. Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing. Part III: ADVANCED COSTING AND CONTROL. 11. Strategic Cost Management. 12. Activity-Based Management. 13. The Balanced Scorecard: Strategic-Based Control. 14. Quality and Environmental Costs. 15. Productivity Measurement and Control. 16. Lean Accounting. Part IV: DECISION MAKING. 17. Cost-Volume-Profit Analysis. 18. Activity Resource Usage Model and Tactical Decision Making. 19. Pricing and Profitability Analysis. 20. Capital Investment. 21. Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints.


New Edition!

COSTING, 7ET. Lucey, Visiting Professor at Aston Business School

Costing gives a thorough understanding of the theory and practice of cost and management accounting. It is particularly suitable for its wide and systematic coverage of the professional cost accounting syllabuses, but is also suitable for introductory degree and diploma courses in business, accounting and finance.The first part of Costing gives detailed coverage of the objectives, principles, techniques and methods of cost accounting relating to the analysis and gathering of costs and cost ascertainment. The second part focuses on the use of cost information for planning, control and decision-making. At each stage, concepts are illustrated by practical examples and placed into context so that the reader is aware of the importance and relationships of the various aspects of costing. Fundamental management accounting topics such as budgetary control, standard costing and marginal costing are also thoroughly explained.


• Updated CIMA terminology • A wider selection of MCQs and questions drawn from recent professional

examsrevisions and extensions of coverage throughout • Learning objectives • Companion website

FEATURES:

• Covers requirements of first level professional syllabuses in cost and management accounting in concise form

• Rich in questions and answers, including past examination questions • Rich in pedagogical features especially useful in revision for examinations

CONTENTS:

Section 1. 1. What is Cost Accounting? 2. The Framework of Cost Accounting. 3. Classification and Coding. 4. Materials - Purchasing, Reception and Storage. 5. Materials - Stock Recording and Inventory Control. 6. Materials - Pricing Issues and Stocks Assessment Section 1. Section 2. 7. Labour - Remuneration

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methods. 8. Labour - Recording, Costing and Allied Procedures. 9. Overheads. 10. Cost Accounts. Assessment Section 2. Section 3. 11. Cost Accounting methods - Introduction. 12. Cost Accounting methods - Job and Batch costing. 13. Cost. Accounting methods - Contract costing. 14. Cost Accounting methods - Operation and Service costing. 15. Cost Accounting methods - Process costing. 16. Cost Accounting methods - Joint product and by-product costing Assessment. Assessment Section 3. Section 4. 17. Planning, Control and Decision Making. 18. Cost behaviour. 9. Variable (or marginal) and Absorption Costing. 20. Short-Run Decision Making. 21. Break-Even Analysis. 22. Capital Investment Appraisal. Assessment Section 4. Section 5. 23. Budgets. 24. Standard Costing - Introduction. 25. Standard Costing - variance analysis (Material, labour and overheads). 26. Standard Costing - variance analysis (Sales and Standard Marginal costs). 27. Uniform costing. 28. Cost Accounting and Computers. Assessment Section 5.


FUNDAMENTALS OF COST ACCOUNTING, INTERNATIONAL EDITION, 14EEdward J. Vanderbeck, Xavier University

Vanderbeck provides readers with a thorough, but concise, understanding of concepts, behavior, and accounting techniques applicable to manufacturing cost systems.


• Completely Updated: Real-world examples and trends are included and updated to allow the reader to see the relevance of the coverage to the business world.

• Expanded Budgeting Coverage.• Real-World Examples: More real-world examples included in chapter

content give students an understanding of how concepts are actually used in practice.

FEATURES:

• Focus on Service Business: Chapter nine shows students how a service business uses cost accounting. This reflects the shift in the US economy from manufacturing to service industries.

• Integration of Newer Costing Methods: Topics such as ABC and JIT (just in time) are integrated where appropriate throughout the text to provide coverage of the newer costing techniques and methods.

• Demonstration Problem: At the end of each chapter, one or more demonstration problems illustrate major concepts and enhance the reader’s comprehension of the subject.

• Integrated Learning Objectives: Text concepts are linked to end-of-chapter material by learning objectives so the reader knows where to go within the text to review material.

• Directed Assignments: At specific points in the book, students are directed to appropriate end-of-chapter material to immediately apply chapter concepts.

CONTENTS:

1. Introduction to Cost Accounting. 2. Accounting for Materials. 3. Accounting for Labor. 4. Accounting for Factory Overhead. 5. Process Cost Accounting - General Procedures. 6. Process Cost Accounting - Additional Procedures: Accounting for Joint Products and By-Products. 7. The Master Budget. 8. Standard Cost Accounting - Materials, Labor and Factory Overhead. 9. Cost Accounting for Service Businesses. 10. Cost Analysis for Management Decisions.

©2008, 508pp, Paperback, ISBN-10: 032465037X, ISBN-13: 9780324650372, South-Western

ETHICS IN ACCOUNTING

BUSINESS AND PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS, INTERNATIONAL EDITION, 5ELeonard J. Brooks, University of Toronto; Paul Dunn, Brock University

BUSINESS & PROFESSIONAL ETHICS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS, 5E, INTERNATIONAL EDITION delivers an insider’s look at actual companies in the face of a wide range of ethical dilemmas. Providing real-world examples of ethical issues in the workplace, this accounting text gives you insight into the development of sound patterns of behavior on the part of directors, executives, and accountants. Current cases and key readings provide an interesting, challenging, and practical learning experience.


• New coauthor Paul Dunn brings additional insight from his wealth of experience in the classroom and in industry. Dr. Dunn spent almost 20 years in full-time practice. His research interests focus on issues in corporate governance, corporate social responsibility, and business ethics. In addition to his scholarly publications, Dr. Dunn leads seminars and writes cases for the School of Accountancy run by the Institute of Chartered Accountants of Ontario.

• The fifth edition includes the new chapter “Philosophers’ Contributions to Ethical Behavior,” full integration of international (IFAC) ethical standards to which the world is harmonizing, and enhanced treatment of corporate social responsibility. A new section on fraud and white-collar crime includes crime motivations and an analysis of a real case.

• New or expanded coverage also includes the globalization of business and professional ethics, Enron updates, modifications and improvements to practical decision-making approaches, examples of philosophical and practical decision-making approaches, ethical corporate cultures, alternative governance theories, and more.

• • The text features 28 new cases--raising its total to more than 80 cases

including illustrative applications. Giving students hands-on experience with real-world issues, cases cover subprime lending, pornography and cell phones, limits to exploitive and risqué advertising, bankruptcy ethics, hazardous products, iPhone and disappointed customers, terrorist payments, non-business crime disclosures, staff perks, tax issues, the practice of spying on HP directors, MCI and bad debts, minority controlling shareholders, gifts of publicly traded shares, ethics of repricing employee stock options, rogue traders, and more.

FEATURES:

• The fifth edition offers 80 cases and numerous readings on companies such as Apple, Enron, Texaco, and Exxon Valdez.

• At various points in the text, websites are listed to encourage students to research source documents, the SEC, news sources, and more.

• The companion website--www.cengage.com/international houses PowerPoint® slides, the Instructor’s Manual, course outlines, suggested Executive MBA and MBA Course Outlines, cases, and the links used in the textbook.

CONTENTS:

Part I: THE ETHICS ENVIRONMENT.1. Ethics Expectations.2. Enron Events Motivate Governance and Ethics Reform.Part II: ETHICAL BEHAVIOR.3. Philosophers’ Contributions.4. Practical Ethical Decision Making.Part III:

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ETHICAL GOVERNANCE & ACCOUNTABILITY.5. Corporate Ethical Governance & Accountability.6. Professional Accounting in the Public Interest, Post-Enron.Part IV: SIGNIFICANT ETHICS ISSUES FACING BUSINESS AND THE ACCOUNTING PROFESSION.7. Managing Ethics Risks and Opportunities.


FINANCIAL ACCOUNTING

Cengage Learning Asia TitleACCOUNTING

An Asian EditionJoyce B.L. Fung-Goh , Nanyang Polytechnic; Lih Lih Han, Singapore Polytechnic; Linda S A Seah-Ng, Ngee Ann Polytechnic; Suriya Binte Shukor, Temasek Polytechnic

This Asian edition is an adaptation of the widely used Accounting, 20/e by Warren, Reeve and Fess. It has been adapted by lecturers who have many years of experience teaching accounting. The book is tailored for a first year course on basic accounting principles. It is written from a sole proprietorship perspective, and covers the complete accounting cycle and important accounting areas like cash, receivables, inventories and fixed assets. Local accounting practices are taught in this text. Local businesses have also been included in the text as students can relate better to them. In addition the text has been written so that Asian students will find it easy to read and understand.

FEATURES:

• Continued Case Study: A fictitious business, NetSolutions will be followed throughout chapters 1- 4 as the example business to demonstrate a variety of transactions.

• Critical-Thinking and Decision-Making Activities: Students need to develop analytical abilities, not just memorise rules. These activities focus on understanding and solving issues.

• ‘Business On Stage’: This is a brief presentation of an accounting concept in a business context.

• ‘Entrepreneurs On Stage’: Local entrepreneurs are featured to inspire students’ entrepreneurial spirit.

• ‘Real World Notes’: Local companies are used to provide a close-up look at how accounting operates in the marketplace. These examples are highlighted in the margin of the text.

• Illustrative Problem and Solution: A solved problem models one or more of a chapter’s assignment problems, helping students make the most of the chapter.

• Self Testing: Self-Examination Questions include a matching activity to help students review and retain terms and definitions.

• Exercise: An average of 20 exercises at the end of each chapter can be assigned or used as examples in the classroom. Most of these exercises focus on only one specific chapter objective. assignments, for alternate assignments, or for independent studying.

• Continuing Problem: Chapters 1 – 4 have a continuing problem. This is a great opportunity for students to practise what they have learned. As they study each step of the accounting cycle, students follow a single business – Dancing Music – from its transactions to the effect of those transactions on its financial statements.

• Comprehensive Problems: At the end of Chapters 4 and 5, a long question integrates and summarise the concepts of several chapters to test students’ comprehension.

CONTENTS:

Ch 1. Introduction to Accounting and Business. Ch 2. Analysing Transactions. Ch 3. The Matching Concept and the Adjusting Process. Ch 4. Completing the Accounting Cycle. Ch 5. Accounting for Trading Businesses. Ch 6. Internal Controls and Special Journals. Ch 7. Cash. Ch 8. Receivables. Ch 9. Inventories. Ch 10. Fixed Assets. APPENDICES. A. Accounting Principles and Concepts. B. Perpetual Inventory Systems for Trading Businesses. C. Computerised Accounting Systems. SUBJECT. INDEX.

©2003, 448pp, Softcover, ISBN-10: 9812430652, ISBN-13: 9789812430656, Cengage Learning Asia

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CORNERSTONES OF FINANCIAL ACCOUNTING, INTERNATIONAL EDITIONJay Rich, Illinois State University; Jones; Maryanne Mowen, Oklahoma State University; Don Hansen, Oklahoma State University

CORNERSTONES OF FINANCIAL ACCOUNTING, International Edition gives students a strong foundation of core financial accounting concepts in an efficient and relevant way. The unique Cornerstones pedagogy is at the heart of this text, providing consistent step-by-step examples to help students solve fundamental problems. Cornerstones is a breakthrough for accounting, promising better results in the classroom as students leave the course with a richer understanding of the business environment.

FEATURES:

• Cornerstones Pedagogy - Cornerstones throughout the text organize key examples into a consistent step-by-step format. The Cornerstones complement students’ natural reading behavior to help them reference key material in the chapter and complete homework independently.

• Cornerstones Videos - Each “Cornerstone” has a short 3-5 minute video segment that reinforces and summarizes the concepts and procedures discussed in the Cornerstones. Students may learn on the go by downloading the videos to their portable video player.

• Analytical Q&As - Analytical features allow students to explore how businesses may use accounting concepts to make decisions.

• Integration of Real World companies allows students to see how accounting is relevant. Fresh examples show how real world companies like Verizon and Wal-Mart use accounting information to make decisions.

• IFRS (International Financial Reporting Standards) appendix shows how accounting will change after IFRS goes into effect. Brief discussions of IFRS appear throughout the main body of the text as well.

CONTENTS:

1. Accounting and Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders’ Equity. 11. The Statement

financial accounting


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of Cash Flows. 12. Financial Statements Analysis. Appendix Financial Statement Information: Abercrombie & Fitch. Appendix Financial Statement Information: Aeropostale. Appendix Time Value of Money. Appendix International Financial Reporting Standards.


New Edition!

FINANCIAL ACCOUNTING, 4EAn Integrated ApproachKen Trotman, University of New South Wales; Michael Gibbins, University of Alberta

Financial Accounting: An Integrated Approach is the fourth Australian edition of the introductory financial accounting text originally adapted from Michael Gibbins’ text of the same name. The text provides students with a thorough fundamental understanding of the accounting framework whilst simultaneously developing their preliminary technical skills in understanding and interpreting accounting concepts in an Australian and regional context.

FEATURES:

• Thoroughly updated to reflect International Financial Reporting Standards (IFRS) as they are currently defined and enacted by the Australian Accounting Standards Board (AASB).

• Updated Case Studies giving students a thorough practical understanding of how the theoretical accounting concepts play out in real-world scenarios

• Critical thinking exercises that enable students to develop a lateral understanding of key accounting concepts that they will be able to adapt to the changing landscape of accounting in Australia and the local region

• Updated Woolworths Annual Report extracts • Supplements that were produced as add ons to the 3rd edition detailing

International Financial Reporting Standards (IFRS) that have now been incorporated into the text, so will not come with the new edition

• All new and updated Study Guide • 4th edition will be 15 chapters as opposed to the 16 chapter 3rd edition, with

chapter 14 of the 3rd edition, ‘Prelude to Financial Statement Analysis’, being rolled into chapter 9, ‘Financial reporting principles, accounting standards and auditing’

CONTENTS:

Chapter 1 Introduction to financial accounting. Chapter 2 Measuring and evaluating financial position. Chapter 3 The double-entry system. Chapter 4 Record-keeping. Chapter 5 Revenue and expense recognition in accrual accounting. Chapter 6 Financial reporting principles, accounting standards and auditing. Chapter 7 Internal control and cash. Chapter 8 Inventory. Chapter 9 Noncurrent assets. Chapter 10 Liabilities. Chapter 11 Completing the balance sheet. Chapter 12 Income and expense recognition: additional concepts. Chapter 13 The statement of cash flows. Chapter 14 Financial statement analysis. Chapter 15 Accounting policy choices.

©2010, ISBN-10: 0170178218, ISBN-13: 9780170178211, Cengage Learning Australia

FINANCIAL ACCOUNTING WITH JOURNAL ENTRIES, INTERNATIONAL EDITION, 6ERobert W. Ingram, University of Alabama; Thomas Albright, University of Alabama; Bruce Baldwin, Arizona State University West

Now in its sixth edition, Ingram, Albright, FINANCIAL ACCOUNTING continues to teach students to understand the impact of accounting information on a company’s financial statements. The authors illustrate accounting not as a set of technical procedures, but as a way of identifying and understanding business problems and a means for evaluating alternative solutions. By organizing the text around the flow of information through a business, the authors provide students with a sound understanding of the accounting information system and then an analysis of the financial, investing and operating activities of the firm. This approach is especially ideal for students who will become business managers, not accountants.


• Increased Emphasis on Ethics.• Extensively revised design—the new design allows the text to flow more

smoothly and more clearly highlights the text’s features.• Updated examples and Case in Points.• Updated to include discussion of Sarbanes-Oxley and PCAOB Standards.• Revised end-of-chapter materials to include Sarbanes-Oxley questions,

problems, and multiple choice questions. These materials deal with the PCAOB, management certifications required by Sarbanes Oxley, prohibited services, and the impact of Sarbanes-Oxley in the HealthSouth case.

FEATURES:

• On-Going Decision-Making Case. Difficult topics are simplified for students by allowing them to “sit in” on real business discussion and decision-making for “Favorite Cookie Company” and observe the step-by-step resolution of the issues.

• Database Environment Module. The “Database Environment: A Demonstration Case” provides exposure to the purpose and use of a basic database system as well as how accounting information flows through such a system.

• Early Presentation of Key Financial Statements: This early, straightforward coverage of the balance sheet, the income statement, the statement of cash flows, and the statement of stockholders’ equity carefully guides student understanding of how the statements interrelate and impact each other and how they are impacted by transactions.

• Transaction Effect Treatment: Journal entries are introduced in both versions but used extensively in the bridge version to explain transactions. Also presented with the journal entries is another visual that reflects the impact of the transaction on the accounting equation (thus the impact on the two main financial statements-(balance sheet and income statement) so related mechanics.

• Analysis of Real Companies: The authors have consistently and carefully chosen real companies and highlighted their financial information in order to provide students with compelling examples and illustrations of financial accounting topics. Featured companies include General Mills, Krispy Kreme, and Starbucks.

• Continuing Excel Problem: Recognizing the ever-increasing importance of this electronic spreadsheet tool, the authors guide student learning of Excel by providing a problem in every chapter that ties to one continuing case, which runs throughout the text. Additional guidance in using Excel is provided within Ch. F8 and F9.

CONTENTS:

1: Accounting and Organizations. 2: Business Activities-The Source of Accounting Information. 3: Measuring Revenues and Expenses. 4: Reporting Earnings and Financial Position. 5: Reporting Cash Flows. 6: Full and Fair Reporting. 7:



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Computerized Accounting Systems. 8: The Time Value of Money. 9: Financing Activities. 10: Analysis of Financing Activities. 11: Investing Activities. 12: Analysis of Investing Activities. 13: Operating Activities. 14: Analysis of Operating Activities. Appendix A: General Mills, Inc. Annual Report. Appendix B: Sources of Information about Companies and Industries.


FINANCIAL ACCOUNTING, INTERNATIONAL EDITION, 10EW. Steve Albrecht, Brigham Young University; Earl Stice, Brigham Young University; James Stice, Brigham Young University; Monte Swain, Brigham Young University

Improve the ability to critically analyze accounting information and make informed business decisions with FINANCIAL ACCOUNTING, Tenth Edition. An enhanced integration of real company financial statements and real-world examples in every chapter give students a clear picture of how to use accounting information.


• Practice Exercises - Approximately 20 short exercises per chapter that usually cover a single topic. These can be used in the classroom or assigned to students to complete prior to the lecture on that topic.

• New module on ‘earnings management’ and a new module on the Sarbanes-Oxley Act.

• Many New and Rewritten Exercises and Problems-Many current exercises and problems have been rewritten, and a number of new exercises and problems have been added.

FEATURES:

• Business Activities Organization: This approach is taken to show accounting within the framework of how an organization does its business rather then showing business complying with an accounting framework. This gives students a more accurate framework to make understanding accounting’s role a easier to grasp and more realistic.

• Real Company Financial Statements: An enhanced integration of real company financial statements and real-world examples in every chapter gives students a clear picture of how to use accounting information. Microsoft continues as the flagship company for this edition.

• Basic and Expanded Material: Most chapters are divided into two parts. The first part includes material that needs to be covered to understand essential accounting concepts, while the second part features “expanded material” dealing with nonessential topics or additional complexities to be covered at the instructor’s discretion. This allows the ultimate flexibility for instructors.

• Comprehensive Problems: A comprehensive problem, integrating multiple issues and methods, is found at the end of each part of the text.

• Summaries: Several concise summaries are presented within each chapter to help students remember the important points just discussed, and each chapter concludes with a comprehensive summary, organized by learning objectives.

• Focus on Global Economy: To help students develop this global perspective, many international examples are provided throughout the text. In addition, there is at least one International Case provided at the end of each chapter.


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FINANCIAL ACCOUNTING, INTERNATIONAL EDITION, 10EBelverd E. Needles, Jr., DePaul University; Marian Powers, Northwestern University

FINANCIAL ACCOUNTING, Tenth Edition, continues a distinguished tradition of combining academic needs with professional thought to prepare students for a dynamic business world. Through timely coverage, market-leading integration of real-world data, and trusted pedagogy, FINANCIAL ACCOUNTING, Tenth Edition, develops the judgment and critical-thinking skills students will need to succeed.


• Offering fully updated and integrated coverage of the current environment of financial reporting, FINANCIAL ACCOUNTING, Tenth Edition, includes integrated coverage of fair value accounting at appropriate points. In addition, developments involving international financial reporting standards (IFRS) are integrated where applicable and often denoted with an IFRS icon.

• Updated “Decision Point” features allow students to see how real companies depend on accounting information to make decisions. Appearing at the beginning of each chapter and referenced throughout, students continually refer chapter content to familiar real-world companies. This consistent relevance ensures students become intelligent readers of financial statements. At the end of each chapter, “A Look Back” boxes revisit the companies introduced in the “Decision Point” features and prompt students to hone their critical-thinking skills by examining the impact of the chapter concepts on the focus company. Company data is updated, and there are three completely new companies in the tenth edition.

• Enhanced “Stop, Review, and Apply” features following each learning objective section review key concepts and information by providing a series of discussion questions and short exercises for students to complete based on the material they have just learned. New to this edition, select “Stop, Review, and Apply” features include brief exercises with solutions that reinforce the connection between individual transactions and financial statements.

• The fresh, streamlined design emphasizes user-oriented content and features captioned photos, company logos, new line art, and a contemporary color palette that visually unifies the text’s elements to aid students’ understanding of financial accounting.

• The revised and refocused content makes the text accessible to a broad range of interests and levels of reading ability. Whenever possible, detailed information has been made more concise by shortening paragraphs or breaking sentences into numbered and bulleted lists. In addition, concise exhibits and icons indicate and clarify core concepts.

• Updated! Revised “procedural” (bookkeeping) material now focuses on practical application of accounting concepts in real-world scenarios.

FEATURES:

• Clearly presented learning objectives throughout the text and in the end-of-chapter assignments allow instructors to focus on skills most important to them and their students. Refined over many editions, learning objectives



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provide students with a framework of course concepts.• “Making a Statement” reinforces the connection between the financial

statements and each chapter’s topics. Found at the beginning of each chapter, this quick reference indicates which financial statements are particularly important to the chapter.

• Accounting equations net to important journal entries reinforce the impact of the transaction on the financial statements.

• “Annual Report” chapter supplements ensure student hone their decision-making skills early and often with real-world experience. Beginning with the “How to Read an Annual Report” supplement to Chapter 1, students examine the CVS financial statements, which both reinforces and applies the information presented in the chapter. To take things further, students are provided with the annual report for Southwest Airlines as a point of comparison.

• Trusted end-of-chapter exercises, problems, and cases have been updated with new numbers throughout and current data where applicable. In addition, the “User Insight” requirements of select items develop students’ abilities to make sound business decisions based on financial information. Market-leading case material includes plenty of opportunities to engage real business decisions, ethical dilemmas, and Excel® applications.

• More than 230 publicly held companies as well as international, governmental, and not-for-profit organizations are used as illustrative examples. In addition to their use in “Decision Points” and “Focus on Business” elements, an index of company names appears at the end of the text.

CONTENTS:

1. Uses of Accounting Information and the Financial Statements. 2. Analyzing Business Transactions. 3. Measuring Business Income. 4. Financial Reporting and Analysis. 5. The Operating Cycle and Merchandising Operations. 6. Inventories. 7. Cash and Receivables. 8. Current Liabilities and the Time Value of Money. 9. Long-Term Assets. 10. Long-Term Liabilities. 11. Contributed Capital. 12. The Corporate Income Statement and the Statement of Stockholders’ Equity. 13. The Statement of Cash Flows. 14. Financial Performance Measurement. 15. Investments. Appendix A: Accounting for Unincorporated Businesses. Appendix B: Future Value and Present Value Tables.


FINANCIAL ACCOUNTING, INTERNATIONAL EDITION, 2EJonathan Duchac, Wake Forest University; James M. Reeve, University of Tennessee; Carl Warren, University of Georgia-Athens

Duchac, Reeve, Warren provides an effective new approach to help accounting majors and business students learn and understand financial accounting. The text introduces an integrated financial statements framework that clearly illustrates the inter-relationships between the cash flow statement, income statement and the balance sheet. This integrated framework focuses on providing students with a sound understanding of how the financial statements work together to provide a picture of a company’s financial performance, while at the same time teaching students the impact of transactions on the financial statements. This methodology offers a blend of concepts and procedures, which helps students get to the “ah-ha” moment in accounting education sooner by focusing on how the financial statements come together BEFORE introducing debits and credits.


• New Co-author, Dr. Jonathan Duchac of Wake Forest University: Dr. Duchac brings a fresh perspective to the accounting profession with his teaching awards and professional involvements. His contributions to every chapter in the second edition have given the text effective pedagogy and real word relevance.

• Unique Approach: Utilizes an Integrated Financial Statement Framework

to clearly show the impact of transactions on the balance sheet, income statement, and the statement of cash flows, while showing the interrelationship among these financial statements. This approach provides students with a sound understanding of how the financial statements work together to provide a picture of a company’s financial performance, while at the same time teaching students the impact of transactions on the financial statements. This helps students get to the “ah-ha” moment in accounting sooner by focusing on how the financial statements come together BEFORE introducing debits and credits.

• Basic accounting concepts are introduced in Chapter 2 using only cash transactions and the integrated financial statements framework. Accrual accounting concepts and transactions are introduced in Chapter 3 using the integrated financial statements framework. Debits and Credits are not introduced until Chapter 4 when students have a firm understanding of basic and accrual accounting concepts. The authors are gradually moving first to cash, and then to accrual, making it easier for students to first pick up the basic framework of accounting, and then move on to the more complicated material of accrual accounting.

• New charts, tables, and illustrations. Numerous summary charts and tables have been added, along with new illustrative diagrams and infographics. Margin notations reflective of the “Integrated Financial Statement Framework” are included for each journal entry. The new charts, tables, and illustrations effectively summarize important material for students to assist with visualizing accounting processes and concepts. The Integrated Financial Statement Framework” margin notations facilitate student understanding of the impact of each transaction on the financial statements. This reinforces the integrated financial statement emphasis in the early chapters of the text.

• In Chapter 8, “Receivables,” the discussion of the Direct Write-Off Method now comes before the discussion of the Allowance Method. Both methods have been significantly revised and expanded to include more examples, summary charts and 2 new end of chapter Exercises comparing the Direct Write-Off and Allowance Methods have been added. This is a more student friendly presentation, going from simply to complex. Method comparisons also help students to understand the advantages and disadvantages of the direct write-off and allowance methods.

FEATURES:

• Cash Flow Connection! A “Focus on Cash Flow” box is included in Chapters 6-12 as a vehicle for students to make the connection between cash flows and the specific chapter topic. The Cash Flow Connection reinforces the concept of cash flow and how it affects accounting activities and components.

• Chapter Review for Students! A Chapter Review section includes a Summary of Learning Goals, a Glossary, an Illustrative Accounting Application Problem, Self-Study Questions (five per chapter), and Discussion Questions. The review summarizes the learning goals and key achievement benchmarks presented throughout the chapter, and provide the student with an opportunity to reinforce key concepts through self study questions and questions for discussion.

• Skills-Based End-of-Chapter Material! The End-of-Chapter materials include Questions & Exercises, Accounting Application Problems and Financial Analysis and Reporting Cases, consisting of Financial Analysis and Reporting, and Business Activities and Responsibility Issues. The EOC materials provides the student with the opportunity to review key material in a variety of ways, including exercises, problems, cases, group activities, general ledger, and Excel spreadsheet activities.

CONTENTS:

1. The Role of Accounting in Business.2. Basic Accounting Concepts.3. Accrual Accounting Concepts.4. Accounting Information Systems.5. Accounting for Merchandise Operations.6. Inventories.7. Internal Control, Sarbanes-Oxley, and Cash.8. Receivables.9. Fixed Assets and Intangible Assets.10. Liabilities.11. Stockholders’ Equity: Capital Stock and Dividends.12. Special Income and Investment Reporting Issues.13. Statement of Cash Flows.14. Financial Statement Analysis.APPENDICES.A: Interest Tables.B: Code of Professional Ethics for Accountants - Web.C: Annual Report--Pixar.




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FINANCIAL ACCOUNTING, INTERNATIONAL EDITION, 6EA User PerspectiveRobert W. Ingram, University of Alabama; Thomas Albright, University of Alabama; Bruce Baldwin, Arizona State University West

FINANCIAL ACCOUNTING: A USER PERSPECTIVE, 6e is proud to define excellence in its approach to Financial Accounting. Clearly illustrating that accounting is the language of business, all students will be able to drive excellence in their own careers when they start with this strong foundation. This innovative approach continues to provide direction to students who choose accounting careers, and to those who progress through their careers as business managers. The streamlined new design of the 6th edition provides a clear, concise, and directional learning path so students will easily navigate their way through the material and enhance their learning experience with clear connections to topics in the book and issues in the workforce. Recent news headlines indicate that the coverage of ethics has never been more important – especially in Accounting. The 6th edition highlights ethical dilemmas and challenges students to think about what they would do when faced with these issues. In addition, updates on the impact of the Sarbanes-Oxley Act have also been included.


• Enhanced End of Chapter Material. Over 30% of the end-of-chapter problems and exercises have been revised to provide fresh opportunities for homework assignments. In addition, internet projects are provided on the text’s website at http://ingram.swlearning.com.

• Extensively revised design - the new design allows the text to flow more smoothly and more clearly highlights the text’s features.

• Updated examples and Case in Points.• Updated to include discussion of Sarbanes-Oxley and PCAOB Standards.• Revised end-of-chapter materials to include Sarbanes-Oxley questions,

problems, and multiple choice questions. These materials deal with the PCAOB, management certifications required by Sarbanes Oxley, prohibited services, and the impact of Sarbanes-Oxley in the HealthSouth case.

• Continuing Chapter-Opening “Story.” Each chapter starts with a new installment of a financial accounting case that continues throughout the text and illustrates chapter coverage. Each chapter story starts with a question that provides a framework for applying key financial accounting concepts. This story telling method helps enhance student understanding of their first course in accounting.

• “Thinking Beyond the Question” Feature. To support the continuing story, the authors added a new EOC assignment entitled “Thinking Beyond the Question.” These questions encourage students to think about the opening story and its conceptual question in order to test their understanding of chapter concepts.

FEATURES:

• Early Presentation of Key Financial Statements: This early, straightforward coverage of the balance sheet, the income statement, the statement of cash flows, and the statement of stockholders’ equity carefully guides student understanding of how the statements interrelate and impact each other and how they are impacted by transactions.

• Analysis of Real Companies: The authors have consistently and carefully chosen real companies and highlighted their financial information in order to provide students with compelling examples and illustrations of financial accounting topics. Featured companies include General Mills, Krispy Kreme, and Starbucks.

• Continuing Excel Problem: Recognizing the ever-increasing importance of this electronic spreadsheet tool, the authors guide student learning of Excel by providing a problem in every chapter that ties to one continuing case, which runs throughout the text. Additional guidance in using Excel is provided within Ch. F8 and F9.

• On-Going Decision-Making Case. Difficult topics are simplified for students by allowing them to “sit in” on real business discussion and decision-making for “Favorite Cookie Company” and observe the step-by-step resolution of the issues.

• Database Environment Module. The “Database Environment: A Demonstration Case” provides exposure to the purpose and use of a basic database system as well as how accounting information flows through such a system.

CONTENTS:

SECTION I: THE ACCOUNTING INFORMATION SYSTEM. 1. Accounting and Organizations. 2. Business Activities - The Source of Accounting Information. 3. Measuring Revenues and Expenses. 4. Reporting Earnings and Financial Position. 5. Reporting Cash Flows. 6. Full and Fair Reporting. 7. Computerized Accounting Systems. SECTION II: ANALYSIS AND INTERPRETATION OF FINANCIAL ACCOUNTING INFORMATION. 8. The Time Value of Money. 9. Financing Activities. 10. Analysis of Financing Activities. 11. Investing Activities. 12. Analysis of Investing Activities. 13. Operating Activities. 14. Analysis of Operating Activities. Appendix A: Coca-Cola Annual Report: Letter to Shareholders. Appendix B: General Mills, Inc. 2004 Annual Report. Appendix C: Sources of Information about Companies and Industries.


New Edition!

INTRODUCTION TO FINANCIAL ACCOUNTING, INTERNATIONAL EDITION, 2EGary Porter, University of St. Thomas--St. Paul; Curtis Norton , Northern Illinois University

Porter and Norton’s real-world approach in INTRODUCTION TO FINANCIAL ACCOUNTING 2E gives you an up-close perspective on how accounting truly affects businesses today. You will explore an appropriate “focus company” with each chapter, applying accounting principles in the context of that company’s specific financial information and business strategy, giving you the real-world experience with financial data you need to succeed in business. Further, Porter and Norton’s student-friendly, step-by-step decision framework guides you through a 6-step process on how to effectively use financial information early in the course, laying a stronger foundation for the more complex concepts to follow. INTRODUCTION TO FINANCIAL ACCOUNTING 2E goes beyond typical texts that drill students on the numbers and procedures to address additional important issues, such as ethical dilemmas in business decisions and alternate terms you may encounter in the business world.


• New transaction format provides both the journal entry and its effect on the



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accounting equation, giving students better insight into the overall effect these individual transactions have on the financial statements.

• Brief exercises allow students to confirm what they’ve learned in the short run, and develop the skills and confidence they need to effectively work more complex exercises and problems.

• Key annual report excerpts from Kellogg’s and General Mills bring the role of accounting in business into focus for students, while two additional reports from competing companies allow relevant comparisons that encourage critical thinking.

• Streamlined introductory chapters stimulate student interest and highlight the value accounting creates in an organization. Additionally, early introduction of the statement of cash flows exposes students to the delicate balance between operations and a company’s investing and financing activities, and how its management impacts an organization’s viability.

FEATURES:

• Financial Decision Framework. This 6-step process illustrates how to apply financial information in business and investment decisions. The model helps students learn not only what accounting is, who makes the rules, and who uses financial information, but also how that information forms the basis for decision making.

• Ratio Decision Process Model. Each time a new ratio is introduced, the Ratio Decision Model helps you walk students through it, step by step--from developing and using a financial ratio to financial statement excerpts that highlight ratio terms--helping them analyze and apply ratios most effectively.

• Ethical Decision Model. Chapter 1 broadens the scope of business decision making to facilitate those involving the ethical dilemmas of our day. Students will learn how to recognize true ethical dilemmas, analyze key elements, determine alternatives, and select the best alternative.

• Real-World Financial Information. Organized like a balance sheet, FINANCIAL ACCOUNTING: THE IMPACT ON DECISION MAKERS utilizes well-known companies to help you animate accounting for students. Every chapter features a single company, complete with financial data and business strategy, along with assignments that get students to dig deeper into the company’s financials.

• Alternate Terms and Problems Sections. Found at the end of each chapter, the Alternate Terms Section illustrates variations in terminology across companies, regions, and users. Further, Alternate Problems Sections include additional problems to assign, which are modeled after problems in regular Problems Sections and designed to deepen students’ understanding.

CONTENTS:

1. Accounting as a Form of Communication. 2. Financial Statements and the Annual Report. 3. Processing Accounting Information. 4. Income Measurement and Accrual Accounting. 5. Inventories and Cost of Goods Sold. 6. Cash and Internal Control. 7. Investments and Receivables. 8. Operating Assets: Property, Plant, and Equipment; NaturalResources, and Intangibles. 9. Current Liabilities, Contingencies, and the Time Value of Money. 10. Long-Term Liabilities.11. Stockholders’ Equity. 12. The Statement of Cash Flows. 13. Financial Statement Analysis.Appendix: Kellogg’s 2006 Annual Report. Appendix: General Mills 2006 Annual Report. Glossary. Index.


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PRINCIPLES OF CORPORATE FINANCIAL ACCOUNTING, INTERNATIONAL EDITION, 10EJames M. Reeve, University of Tennessee; Carl S. Warren, University of Georgia; Jonathan Duchac, Wake Forest University

With a firm understanding of the changing needs of students, PRINCIPLES OF CORPORATE FINANCIAL ACCOUNTING, 11E, leads students to accounting mastery using an integrated learning system. Building on the authors’ proven approach, students are guided through the preparation of financial statements as the authors artfully provide a framework for understanding what accounting is all about and accounting’s evolving role in business.


• New Guiding Principles System: Students easily locate the information they need to master course concepts with the new “Guiding Principles System (GPS)” at the beginning of every chapter. This innovative system plots a course through the chapter content by displaying the chapter objectives, major topics related to each chapter objective, and related Example Exercises. The reference to the “At a Glance” chapter summary completes this proven system that leads students quickly to the information they need.

• Enhanced Example Exercises: Reinforce concepts and build students’ confidence through Example Exercises, which create consistency between the chapter presentation and assignable material. Students follow the authors’ example in the chapter to complete the Practice Exercises at the end of the chapter.

• Written for Today’s Students. Designed for today’s students, the 11th edition has been revised using an innovative, high-impact writing style that emphasizes topics in a concise and clearly written manner. Direct sentences, concise paragraphs, and numbered lists provide students with an easy-to-follow structure for learning accounting. This is achieved without sacrificing content or rigor.

• “At a Glance” Chapter Summary: The “At a Glance” summary grid ties everything together and helps students stay on track. First, the Key Points recap the chapter content for each chapter objective. Second, the related Key Learning Outcomes list all of the expected student performance capabilities that come from completing each objective. In case students need further practice on a specific outcome, the last two columns reference related Example Exercises and their corresponding Practice Exercises.

• Interesting Chapter Openers: Building on the strengths of past editions, these openers continue to relate the accounting and business concepts in the chapter to students’ lives. Several of the openers created especially for this edition focus on interesting companies such as Apple; Dollar Tree; Hasbro; and News Corporation (Fox), the parent company of the hit television shows AMERICAN IDOL and THE SIMPSONS.

• Long-Term Liabilities: Bonds and Notes: In this edition, long-term liabilities are consolidated into a single chapter to provide students a more cohesive presentation of a corporation’s activities. New coverage of installment notes provides added context and an example from student’s lives.



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• Investments and Fair Value Accounting: A new chapter on investments and fair value accounting has been written to consolidate coverage of both bond and stock investments, as well as trading securities, into one chapter. The chapter also introduces a brief conceptual discussion of fair value accounting and its increasing role in defining today’s modern accounting methods

FEATURES:

• Financial Analysis and Interpretation: Beginning with Chapter 1, the “Financial Analysis and Interpretation” section at the end of each chapter introduces relevant key ratios used throughout the textbook.

• Business Connections and Comprehensive Real-World Notes: Students get a close-up look at how accounting operates in the marketplace through a variety of items in the margins and in the “Business Connections” boxed features.

• Integrity, Objectivity, and Ethics in Business: In each chapter, these cases help students develop their ethical compass. Often coupled with related end-of-chapter activities, these cases can be discussed in class or students can consider the cases as they read the chapter.

• Continuing Case Study: Students follow a fictitious company, NetSolutions, throughout Chapters 1-6, which demonstrates a variety of transactions. To help students connect to the world of accounting, the NetSolutions transactions in Chapters 1 and 2 are often paired with nonbusiness events to which students can easily relate.

• Self-Examination Questions: Five multiple-choice questions, with answers at the end of the chapter, help students review and retain chapter concepts.

• Illustrative Problem and Solution: A solved problem models one or more of the chapter’s assignment problems so that students can apply the modeled procedures to end-of-chapter materials.

CONTENTS:

1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. Completing the Accounting Cycle. 5. Accounting for Merchandising Businesses. 6. Inventories. 7. Sarbanes Oxley, Internal Controls, & Cash. 8. Receivables. 9. Fixed Assets and Intangible Assets.10. Current Liabilities & Payroll. 11. Corporations: Organization, Capital Stock Transactions, and Dividends. 12. Long-Term Liabilities: Bonds and Notes. 13. Investments and Fair Value AccountingComplete Financial Statements for Mornin’ Joe. 14. Statement of Cash Flows. 15. Financial Statement Analysis. Appendix A: Interest Tables.Appendix B: Reversing Entries. Appendix C: Special Journals and Subsidiary Ledgers. Appendix D: Merchandising End-of-Period Spreadsheet. Appendix E: Annual Report.


PRINCIPLES OF FINANCIAL ACCOUNTING, 10EBelverd E. Needles, Jr., DePaul University; Marian Powers, Northwestern University

Needles and Powers continue to help instructors stay on top of the change curve with Principles of Financial Accounting. Balanced, flexible content in this market-leading text is supported by an array of integrated print and technology supplements. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students’ core skills and competencies, or integrate technology into the classroom, Principles of Financial Accounting provides a total solution, making it the natural choice for accounting instructors. The Tenth Edition focuses primarily on the use of accounting information in today’s business world--beginning with sole proprietorships--and represents the most significant revision of the text to date. Content updates reflect current accounting and business practices, while greater attention is given to ethics, service enterprises, and international issues. In addition, the text features a more concise, accessible writing style; a new design

to emphasize the user-oriented content; and enhanced technology components for both instructors and students. Accuracy reviewers check every line and work through each exercise in the text and supplements, making Principles of Financial Accounting the most accurate among similar texts on the market.

FEATURES:

• New! A completely new, streamlined interior design emphasizes the user-oriented content and features more than 30 captioned photos, new line art, and a contemporary color palette that unify the text’s elements and aid students’ understanding of accounting.

• New! The Tenth Edition offers greater accessibility than ever before, appealing to a broad range of interests and skill levels. Where possible, detailed information has been made more concise, and procedural material has been rewritten to focus more on the use of accounting information in today’s business world.

• New! The Eduspace online learning tool pairs the widely recognized resources of Blackboard with quality, text-specific content from Houghton Mifflin. Auto-graded algorithmic homework exercises and MP3 files of chapter summaries come ready-to-use. Additional course management materials include CL Testing (powered by Diploma) and Houghton Mifflin’s General Ledger Software.

• New! Enhancements to the chapter openers include 18 new photos; new ethics statements and coverage of ethics/corporate governance in the Learning Objectives; all new Decision Point companies such as Google and Starbucks accompanied by questions for thought and discussion; and a new financial statement model that shows how the chapter topic is reflected in the financial statements.

• New! The text features hundreds of publicly held companies--as well as international, governmental, and not-for-profit organizations--to illustrate the real-world application of accounting principles. New coverage includes CVS, Kraft Food Corporation, and Southwest Airlines. In addition, web links to the annual reports of companies mentioned in the text are available at the Online Study Center for students.

• New! Following each learning objective, new Stop, Review, and Apply features present discussion questions and short exercises for students to complete based on the material they’ve just learned.

• New! A Look Back At, located at the end of each chapter, revisits the company highlighted in the chapter-opening Decision Point and prompts students to reconsider the material covered in the chapter.

CONTENTS:

1. Uses of Accounting Information and the Financial Statements. 2. Analyzing Business Transactions. 3. Measuring Business Income. 4. Completing the Accounting Cycle. 5. Financial Reporting and Analysis. 6. The Operating Cycle and Merchandising Operations. 7. Inventories. 8. Cash and Receivables. 9. Current Liabilities and the Time Value of Money 10. Internal Control. 11. Long-Term Assets. 12. Contributed Capital. 13. Long-Term Liabilities. 14. The Corporate Income Statement and the Statement of Stockholder’s Equity. 15. The Statement of Cash Flows. 16. Investments. 17. Financial Performance Measurement.




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New Edition!

PRINCIPLES OF FINANCIAL ACCOUNTING, INTERNATIONAL EDITION, 11EJames M. Reeve, University of Tennessee; Carl S. Warren, University of Georgia; Jonathan Duchac, Wake Forest University

With a firm understanding of the changing needs of students, PRINCIPLES OF FINANCIAL ACCOUNTING 11E, leads students to accounting mastery using an integrated learning system. Building on the authors’ proven approach, students are guided through the preparation of financial statements as the authors artfully provide a framework for understanding what accounting is all about and accounting’s evolving role in business.








• Investments and Fair Value Accounting: A new chapter on investments and fair value accounting has been written to consolidate coverage of both bond and stock investments, as well as trading securities, into one chapter. The chapter also introduces a brief conceptual discussion of fair value accounting and its increasing role in defining today’s modern accounting methods.

FEATURES:







CONTENTS:

1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. Completing the Accounting Cycle. 5. Accounting Systems. 6. Accounting for Merchandising Businesses. 7. Inventories. 8. Sarbanes Oxley, Internal Controls, & Cash. 9. Receivables. 10. Fixed Assets and Intangible Assets. 11. Current Liabilities & Payroll. 12. Accounting for Partnerships and Limited Liability Companies. 13. Corporations: Organization, Capital Stock Transactions, and Dividends. 14. Long-Term Liabilities: Bonds and Notes. 15. Investments and Fair Value AccountingComplete Financial Statements for Mornin’ Joe. 16. Statement of Cash Flows. 17. Financial Statement Analysis. Appendix A: Interest Tables. Appendix B: Reversing Entries. Appendix C: Merchandising End-of-Period Spreadsheet. Appendix D: Annual Report.




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New Edition!

USING FINANCIAL ACCOUNTING INFORMATION, INTERNATIONAL EDITION, 6EGary Porter, Senior Lecturer, University of Minnesota; Curtis Norton, Northern Illinois University

USING FINANCIAL ACCOUNTING INFORMATION, 6e, International Edition is a non-debit/credit text known for its strong decision-making focus and its incorporation of flagship companies for increased relevance. The student-friendly presentation and innovative transaction analysis of the new edition ensures students master financial accounting concepts and the role of those concepts in business decision making. This edition includes a discussion of the current environment of financial reporting, specifically the International Financial Reporting Standards.


• New transaction format provides the impact of a transaction on both the accounting equation and the activities of the business, providing better insight into the overall effect these individual transactions have on the financial statements.

• Updated coverage of the International Financial Reporting Standards keeps your course current. The new edition contains an appendix summarizing the status of IFRS and the effect of international financial reporting standards on key topics in the text, along with a compilation of the IFRS coverage integrated into the chapters.

• Brief exercises allow students to confirm what they have learned in the short run and develop the skills and confidence they need to work more complex exercises and problems effectively.

• Key annual report excerpts from Kellogg’s and General Mills bring the role of accounting in business into focus for students, while the full financial reports from both companies are included for relevant comparisons that encourage critical thinking.

• Streamlined introductory chapters stimulate student interest and highlight the value accounting creates in an organization. Additionally, early introduction of the statement of cash flows exposes students to the delicate balance between operations and a company’s investing and financing activities.

FEATURES:

• Financial decision framework: This six-step process illustrates how to apply financial information in business and investment decisions. The model helps students learn not only what accounting is, who makes the rules, and who uses financial information, but also how that information forms the basis for decision making.

• Ratio Decision Process Model: Each time a new ratio is introduced, the Ratio Decision Model helps you walk students through it, step by step--from developing and using a financial ratio to financial statement excerpts that highlight ratio terms--helping them analyze and apply ratios most

effectively.• Real-world financial information: Organized like a balance sheet, USING

FINANCIAL ACCOUNTING INFORMATION, 6e, International Edition utilizes well-known companies to help you demonstrate the relevance of accounting for students. Every chapter features a single company, complete with financial data and business strategy, along with assignments that get students to dig deeper into the company’s financials.

• Alternate Terms and Problems sections: Found at the end of each chapter, the Alternate Terms Section illustrates variations in terminology across companies, regions, and users. Further, Alternate Problems Sections include additional problems to assign, which are modeled after problems in regular Problems Sections and designed to deepen students’ understanding.

CONTENTS:

1. Accounting as a Form of Communication.2. Financial Statements and the Annual Report.3. Processing Accounting Information.4. Income Measurement and Accrual Accounting.5. Inventories and Cost of Goods Sold.6. Cash and Internal Control.7. Investments and Receivables.8. Operating Assets: Property, Plant, and Equipment; Natural Resources, and Intangibles.9. Current Liabilities, Contingencies, and the Time Value of Money.10. Long-Term Liabilities.11. Stockholders’ Equity.12. The Statement of Cash Flows.13. Financial Statement Analysis.Appendix A: The Accounting Profession.Appendix B: Kellogg’s 2006 Annual Report.Appendix C: General Mills 2006 Annual Report.Appendix D: International Financial Reporting Standards.


FINANCIAL ACCOUNTING - MBA

New Edition in March 2009!

FINANCIAL ACCOUNTING, 12EAn Introduction to Concepts, Methods, and UsesClyde P. Stickney, Dartmouth College; Roman L. Weil, University of Chicago

This widely respected financial accounting text captures the predominant market share among graduate, MBA, and higher-level undergraduate programs. With great clarity, it presents both the basic concepts underlying financial statements and the terminology and methods that allow students to interpret, analyze, and evaluate actual corporate financial statements.©2007, 976pp, Hardcover, ISBN-10: 0324381980, ISBN-13: 9780324381986, South-Western

FINANCIAL REPORTING & ANALYSIS, INTERNATIONAL EDITION, 7EEarl Stice, Brigham Young University; James Stice, Brigham Young University

This book is designed to prepare users to succeed as future business managers. by emphasizing the business context of accounting, the interaction between accounting and business, and financial statement analysis. This text demonstrates how financial statements are useful and interesting tools for diagnosing a company’s problems or strengths, and for making loan, investment, acquisition, employment and political decisions. Using actual financial statements the authors leverage students’ everyday consumer experiences to link accounting terminology and practice with actual events that they already

financial accounting | financial accounting - mba


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understand. Lastly, Journal Entries and the Accounting Cycle are de-emphasized – they’re not covered until chapter 7 and after that they are only used sparingly.


• All NEW Chapter 8: Earnings Management:. This timely new chapter addresses current issues such as why earnings are managed, how they are managed, and how earnings management is uncovered. Understanding these important issues is critical to interpreting and using financial statements in today’s environment.

• Includes a Thomson Analytic access card free with each new book. This important and relevant financial resource has been thoroughly integrated into each end-of-chapter Applications and Extensions feature.

• Harvard Case Correlation Guide: This new resource available on the IRCD and book support website correlates several Harvard Cases (available through Custom Publishing) to chapters in the new edition. This valuable resource makes it easy for any professor to integrate these cases into their course with little advanced preparation.

• Revised Cash Flow Chapter: Statement of Cash Flows Chapter (Ch. 6) has been revised to clarify the presentation making the content of the chapter accessible and inviting to students.

FEATURES:

• Business Activities Organization: The text is organized around the activities of the firm and emphasizes the use of accounting information to make operating, investing and financing decisions. This business activities approach links accounting to what a business does -- operating, investing and financing.

• Less Emphasis on Journal Entries and the Accounting Cycle: Journal entries are not covered or used in the text discussion until Chapter 7. After that, they are used sparingly and presented as a tool of analysis.

• Early Coverage of Financial Analysis and the Statement of Cash Flows: Early and integrated coverage of these topics forms a foundation for students to interpret financial statements and accurately evaluate the health of a firm.

• Early Coverage of Financial Analysis and the Statement of Cash Flows: Early and integrated coverage of these topics forms a foundation for students to interpret financial statements and accurately evaluate the health of a firm.

• Integrated International Topics: In addition to each chapter integrating international issues, Chapter 156 provides comprehensive coverage of international issues and implications.

• Business History Case: Each chapter opens with a business history case. These cases focus on real-world companies and show managers how accounting is used to solve business situations.

CONTENTS:

PART 1. INTRODUCTION TO FINANCIAL STATEMENTS. 1 The Nature and Purpose of Financial Accounting. 2 Overview of the Financial Statements. 3 Introduction to Financial Statement Analysis. 4 The Balance Sheet. 5 The Income Statement. 6 The Statement of Cash Flows. Case 1 IBM. PART 2. THE ACCOUNTING INFORMATION SYSTEM. 7 The Accounting Information System. 8 Earnings Management. PART 3. OPERATING DECISIONS. 89 Revenue Cycle: Sales, Receivables, and Cash. 910 Cost of Goods Sold and Inventory. 1011 Expenditure Cycle: Other Operating Items. Case 2 Procter & Gamble. PART 4. INVESTING DECISIONS. 1112 Investments in Operating Assets. 1213 Investments in Securities. Case 3 Intel. PART 5. FINANCING DECISIONS. 1314 Financing with Debt. 1415 Financing with Equity. Case 4 AT&T. PART 6. ADDITIONAL REPORTING AND ANALYSIS. 1516 Accounting in a Global Market.16 Issues in Financial Statement Interpretation: Changing Prices and Alternative Accounting Methods Case 5 Coca-Cola.


FINANCIAL AND MANAGERIAL ACCOUNTING

ACCOUNTINGManaging Business Information, Preliminary Edition Volume IThomas Albright, University of Alabama; Robert W. Ingram, University of Alabama

This innovative new text provides both internal and external views on the importance and use of accounting information for decision-making. Unlike other texts on the market, students learn about managerial and financial accounting and reporting in a holistic manner starting with a retail company. As the text progresses, students learn about the needs of internal and external reporting in manufacturing environments. Financial and Managerial topics are fully blended in both volumes of this text.

CONTENTS:

1. The Language of Business. 2. Keeping Score. 3. Measuring Business Activities. 4. Planning for Profitability. 5. Strategy, Profit Analysis, and Cost Behavior. 6. The Budgeting Process-Planning Business Activities. 7. Organizational Structure and Performance Evaluation. 8. Performance Measurement and Coordination of Multidivisional Organizations. 9. Corporate Financial Reporting-Operations and Financial Position. 10. Corporate Financial Reporting-Cash Flows, Financial Analysis, and Valuation. 11. Information Reliability, Risk Assessment, and Internal Control. Glossary. Index.


ACCOUNTINGManaging Business Information, Preliminary Edition Volume IIThomas Albright, University of Alabama; Robert W. Ingram, University of Alabama

This innovative new text provides both internal and external views on the importance and use of accounting information for decision making. Unlike other texts on the market, students learn about managerial and financial accounting and reporting in a holistic manner starting with a retail company. As the text progresses, students learn about the needs of internal and external reporting in a manufacturing environments. Financial and Managerial topics are fully blended in both volumes of this text.

CONTENTS:

PART II 12. Accounting Systems 13. Revenues and Customer Relations 14. Purchasing and Inventory Management 15. Human Resources and Intangibles 16. Costing Methods for Batch Manufacturing or Service Activities 17. Costing Methods for Continuous-Process Manufacturing or Service Activities 18. Time Value of Money 19. Capital Investment Decisions 20. Financing and Long Term Investments 21. Summary and Conclusions


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FINANCIAL AND MANAGERIAL ACCOUNTING, 8EBelverd E. Needles, Jr., DePaul University; Marian Powers, Northwestern University; Susan V. Crosson, Santa Fe Community College, Florida

Needles, Powers, and Crosson continue to help instructors stay on top of the change curve with Financial and Managerial Accounting. Balanced, flexible content in this market-leading text is supported by an array of integrated print and technology supplements. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students’ core skills and competencies, or integrate technology into the classroom, Financial and Managerial Accounting provides a total solution, making it the natural choice for accounting instructors--particularly those seeking a balance of financial and managerial topics. The Eighth Edition focuses primarily on the use of accounting information in today’s business world--beginning with corporations--and represents the most significant revision of the text to date. Content updates reflect current accounting and business practices, while greater attention is given to ethics, service enterprises, and international issues. In addition, the text features a more concise, accessible writing style; a new design to emphasize the user-oriented content; and enhanced technology components for both instructors and students. Accuracy reviewers check every line and work through each exercise in the text and supplements, making Financial and Managerial Accounting the most accurate among similar texts on the market.

FEATURES:

• New! A completely new, streamlined interior design emphasizes the user-oriented content and features more than 50 captioned photos, new line art, and a contemporary color palette that unify the text’s elements and aid students’ understanding of managerial accounting.

• New! The Eighth Edition offers greater accessibility than ever before, appealing to a broad range of interests and skill levels. Where possible, detailed information has been made more concise, and procedural material has been rewritten to focus more on the use of accounting information in today’s business world.

• New! The Eduspace online learning tool pairs the widely recognized resources of Blackboard with quality, text-specific content from Houghton Mifflin. Auto-graded algorithmic homework exercises and MP3 files of chapter summaries come ready-to-use. Additional course management materials include CL Testing (powered by Diploma), and Houghton Mifflin’s General Ledger Software. Also within Eduspace, Financial and Managerial Accounting is available in an eBook format for quick access.


• New! The text features more than 230 publicly held companies--as well as international, governmental, and not-for-profit organizations--to illustrate the real-world application of accounting principles. New coverage includes CVS, Kraft Food Corporation, and Southwest Airlines. In addition, web links to the annual reports of companies mentioned in the text are available at the Online Study Center for students.



CONTENTS:

1. Uses of Accounting Information and the Financial Statements. 2. Analyzing Business Transactions. 3. Measuring Business Income. 4. Financial Reporting and Analysis. 5. The Operating Cycle and Merchandising Operations. 6. Inventories. 7. Cash and Receivables. 8. Current Liabilities and the Time Value of Money. 9. Long-Term Assets. 10. Long-Term Liabilities. 11. Contributed Capital. 12. Investments. 13. The Corporate Income Statement and the Statement of Stockholder s ‘ Equity. 14. The Statement of Cash Flows. 15. The Changing Business Environment: A Manager’s Perspective. 16. Cost Concepts and Cost Allocation. 17. Costing Systems: Job Order and Process Costing. 18. Activity-Based Systems: ABM and JIT. 19. Cost Behavior Analysis. 20. The Budgeting Process. 21. Performance Management and Evaluation. 22. Standard Costing and Variance Analysis. 23. Analysis for Decision Making. 24. Pricing Decisions, Including Target Costing and Transfer Pricing. 25. Quality Management and Measurement. 26. Financial Performance Measurement.

©2008, 1,378pp, ISBN-10: 0618777172, ISBN-13: 9780618777174, South-Western

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PRINCIPLES OF FINANCIAL & MANAGERIAL ACCOUNTING, INTERNATIONAL EDITION, 10EJames M. Reeve, University of Tennessee; Carl S. Warren, University of Georgia ; Jonathan Duchac, Wake Forest University

With a firm understanding of the changing needs of students, PRINCIPLES OF FINANCIAL AND MANAGERIAL ACCOUNTING, 10E leads students to accounting mastery using an integrated learning system. Building on the authors’ proven approach, students are guided through the preparation of financial statements as the authors artfully provide a framework for understanding what accounting is all about and accounting’s evolving role in business.




• Written for Today’s Students. Designed for today’s students, the 11th edition has been revised using an innovative, high-impact writing style that emphasizes topics in a concise and clearly written manner. Direct sentences, concise paragraphs, and numbered lists provide students with an easy-to-

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follow structure for learning accounting. This is achieved without sacrificing content or rigor.





FEATURES:







CONTENTS:

1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. Completing the Accounting Cycle. 5. Accounting for Merchandising Businesses. 6. Inventories. 7. Sarbanes Oxley, Internal Controls, & Cash. 8. Receivables. 9. Fixed Assets and Intangible Assets. 10. Current Liabilities & Payroll. 11. Corporations: Organization, Capital Stock Transactions, and Dividends. 12. Long-Term Liabilities: Bonds and Notes. 13. Investments and Fair Value AccountingComplete Financial Statements for Mornin’ Joe.14. Statement of Cash Flows.15. Financial Statement Analysis.16. Introduction to Managerial Accounting. 17. Job Order Cost Systems. 18. Process Cost Systems. 19. Cost Behavior and Cost-Volume-Profit Analysis. 20. Variable Costing for Management Analysis. 21. Budgeting. 22. Performance Evaluation Using Variances from Standard Costs. 23. Performance Evaluation for Decentralized Operations. 24. Differential Analysis and Product Pricing. 25. Capital Investment Analysis. 26. Cost Allocation and Activity-Based Costing. 27. Cost Management for Just-in-Time Environments. Appendix A: Interest Tables. Appendix B: Reversing Entries. Appendix C: Special Journals and Subsidiary Ledgers. Appendix D: Merchandising End-of-Period Spreadsheet. Appendix E: Annual Report.

©2009, 1,400pp, Paperback, ISBN-10: 0324664761, ISBN-13: 9780324664768, South-Western

FINANCIAL STATEMENT ANALYSIS

BUSINESS ANALYSIS AND VALUATIONUsing Financial Statements: IFRS Edition -Text and CasesKrishna Palepu, Harvard University; Erik Peek, Associate Professor of Financial Accounting at the University of Maa; Victor Bernard, University of Michigan; Paul Healy, Massachusetts Institute of Technology

Business Analysis and Valuation teaches students how to use financial statement information to assess a firm’s financial performance, value, and creditworthiness. This new IFRS edition has been adapted and developed by Erik Peek of Maastricht University. The text is primarily aimed at Masters and upper-level undergraduate programs in business and builds a bridge between accounting and finance, therefore making it accessible to both finance and accounting students. The distinctive strengths of this text include a large number of real-world cases used to illustrate theory; the step-by-step analysis methodology, and the extensive discussion of strategy analysis. The presentation of material is based on business analysis before financial analysis, which ensures that financial analysis is approached in a real-world manner and is driven by strategy. The pedagogy is geared toward helping students to develop strong practical skills using current applications. The most popular Harvard cases from the third edition have been retained in this IFRS edition and new cases written by Erik Peek added to give a new exciting European dimension to the text.

FEATURES:

• End of chapter cases are supported by an explanation of the techniques used, the theory and evidence behind them, and the institutional context in which the practical applications are conducted.

• Discussion Questions at the end of each chapter encourage students to apply concepts learned and can be used for self-study or tutorials

• The examples and case studies provided present business analysis and valuation issues in specific decision contexts, which makes the material more interesting and exciting for students.

• Four steps of Financial Statement Analysis are discussed: (1)Business strategy analysis (2) Accounting analysis (3) Financial analysis, and (4) Prospective analysis. Applications of financial statement analysis include (1) Credit analysis (2) Securities analysis (3) Analysis of mergers, acquisitions, and corporate restructuring (4) Analysis of financing policies: capital structure and dividend policy(5) Analysis of management communication strategies.

• The book has been rewritten to follow IFRS and now integrates cases based on companies reporting in IFRS mainly from Europe.

• Cases and examples that incorporate European companies such as RyanAir Holdings Inc; Puma AG; Carrefour SA; Porsche AG; Volkswagen AG; KLM; Air France.

• Discussion of how European institutions and financial systems affect European accounting and valuation.

CONTENTS:

PART I: FRAMEWORK. 1. A Framework for Business Analysis and Valuation Using Financial Statements. PART II: BUSINESS ANALYSIS AND VALUATION TOOLS. 2. Strategy Analysis. 3. Overview of Accounting Analysis. 4. Implementing Accounting Analysis. 5. Financial Analysis. 6. Prospective Analysis: Forecasting. 7. Prospective Analysis: Valuation Theory and Concepts. 8. Prospective Analysis: Valuation Implementation. PART III: BUSINESS ANALYSIS AND VALUATION APPLICATIONS. 9. Equity Security Analysis. 10. Credit Analysis and Distress Prediction. 11. Mergers and Acquisitions. 12. Corporate Financing Policies. 13. Communication and Governance. PART IV: ADDITIONAL CASES. 1. Amazon.com in the Year 2000. 2. Anacomp, Inc. 3. Home Depot, Inc. in the New Millennium.

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4. Krispy Kreme Doughnuts. 5. Pre-Paid Legal Services, Inc. 6. Schneider and Square D. 7. Spyker Cars N.V. 8. The Home Depot, Inc. 9. Two European Hotel Groups (A): Equity Analysis. 10. Two European Hotel Groups (B): Debt Analysis. 11. United Parcel Service’s IPO. 12. Valuation Ratios in the Airline Industry. Index. Author index.


BUSINESS ANALYSIS AND VALUATION, INTERNATIONAL EDITION, 4EUsing Financial Statements, Text OnlyKrishna G. Palepu, Harvard University; Victor L Bernard, University of Michigan; Paul M. Healy, Harvard University

Financial statements are the basis for a wide range of business analysis. Managers, securities analysts, bankers, and consultants all use them to make business decisions. There is strong demand among business students for course materials that provide a framework for using financial statement data in a variety of business analysis and valuation contexts. BUSINESS ANALYSIS & VALUATION: USING FINANCIAL STATEMENTS, TEXT ONLY, 4E allows students to undertake financial statement analysis using a four-part framework--(1) business strategy analysis for developing an understanding of a firm’s competitive strategy; (2) accounting analysis for representing the firm’s business economics and strategy in its financial statements, and for developing adjusted accounting measures of performance; (3) financial analysis for ratio analysis and cash flow measures of operating; and (4) prospective analysis. Then, they will learn how to apply these tools in a variety of decision contexts, including securities analysis, credit analysis, corporate financing policies analysis, mergers and acquisitions analysis, and governance and communication analysis.


• Data, analyses, and issues have been thoroughly updated in the 4th edition.

• The financial analysis and valuation sections of the textbook have been updated with a focus on firms in the U.S. discount retail sector.

• The chapter on forecasting has been enhanced with an expanded discussion of business strategy analysis.

• Increased conciseness by incorporating key elements of the chapter on debt financing into the chapters on credit analysis and corporate governance.

• Added several new and updated cases, both to accompany the individual chapters as well as in the section on Additional Cases.

FEATURES:

• Four Types of Financial Statement Analysis: (1) business strategy analysis for developing an understanding of a firm’s competitive strategy; (2) accounting analysis for representing the firm’s business economics and strategy in its financial statements, and for developing adjusted accounting measures of performance; (3) financial analysis for ratio analysis and cash flow measures of operating; and (4) prospective analysis.

• Applications of financial statement analysis include: (1) credit analysis; (2) securities analysis; (3) analysis of mergers, acquisitions, and other corporate restructuring; (4) analysis of financing policies: capital structure, and dividend policy; (5) analysis of management communication strategies. Where applicable, relevant institutional details and results of academic research are also incorporated.

• Revenue Recognition: Coverage detailing the challenges in revenue recognition such as how to account for payment in advance, multi-period contracts, and bundled services or products is included. Discussion of the credit-worthiness of customers and dissatisfaction about service performance is also included.

• Expense Recognition and Allocation: Coverage of depreciation, amortization, asset cost allocation and asset devaluation as they affect the financial statements.

• Chapters on accounting analysis: Accounting analysis is presented from an income statement and balance sheet perspective and includes a chapter on accounting adjustments.

• Software BAV Tool: The tool allows the analyst to import financial statements of a company from any database into an Excel-based workbook, create a set of financial statements in a standardized format to facilitate analysis, and implement the key steps of analysis discussed in the book. User-friendly interface and drop down menus allow the analyst to navigate through the tool with ease. Built-in databases of historical financial ratios allow students to compare their forecasting assumptions with historical trends.

• The text focuses on valuation. Students primarily learn to value companies by using current book values and forecasts of earnings.

• The textbook is designed to provide a framework for students interested in a wide range of business careers, including financial analysts, investment bankers, consultants, and corporate managers.

CONTENTS:

PART One: FRAMEWORK. 1. A Framework for Business Analysis and Valuation Using Financial Statements. PART Two: BUSINESS ANALYSIS AND VALUATION TOOLS. 2. Strategy Analysis. 3. Overview of Accounting Analysis. 4. Implementing Accounting Analysis. 5. Financial Analysis. 6. Prospective Analysis: Forecasting. 7. Prospective Analysis: Valuation Theory and Concepts. 8. Prospective Analysis: Valuation Implementation. PART Three: BUSINESS ANALYSIS AND VALUATION APPLICATIONS. 9. Equity Security Analysis. 10. Credit Analysis and Distress Prediction. 11. Mergers and Acquisitions. 12. Corporate Financing Policies. 13. Communication and Governance.


FINANCIAL ACCOUNTING AND REPORTING, 2EA Global PerspectiveHerve Stolowy , HEC School of Management; Michel J. Lebas

With the increasing use of IFRS (international financial reporting standards) the use of local accounting standards is tending to desuetude in teaching. Financial accounting and reporting courses today need to recognize both the diversity of national traditions and the trend towards accounting harmonization. This book provides an introduction to financial accounting for today’s international business student. It provides a user perspective. Knowledge of the principles of financial accounting and reporting is a sine qua non for all students intending to become economic actors. Whether they will use accounting and financial information as internal managers or executives, or as external users (investors, credit analysts, etc.) they will need to interpret accounting data. Rather than providing a regulatory solution to a reporting or measurement issue, Financial Accounting and Reporting examines the economic logic of the problem and identifies generic possible solutions and shows the impact each might have on a company’s or decision maker’s decisions.


• Streamlining and simplification of bookkeeping issues in chapter 4.• Expansion of ratio analysis content in Chapter 15.• Updating for developments in IFRS programme.• Exercise material at end of chapters improved in terms of quantity and

provision of greater range of difficulty in exercises.• New updated real-life examples included from companies operating in a

range of countries throughout the world.



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FEATURES:

• The approach is rigorous, with the aim of providing students with the knowledge and ability to read and understand a set of accounts from any company in any country.

• Introduces financial accounting in a global context through the use of IFRS (International Financial Reporting Standards) and US GAAP (Generally Accepted Accounting Principles).

• Allows the lecturer flexibility in teaching advanced material; it can either be incorporated within the main body of teaching, ignored or used at a later date on an FSA/International Accounting course.

• Comprehensive web resources for lecturers and students

CONTENTS:

1. Accounting: The Language of Business. 2. Introduction to Financial Statements. 3. Financial Statements Presentation. 4. The Accounting Process. 5. Accounting Principles and End-of-Period Adjustments. 6. Income Statement Issues. 7. Tangible Fixed Assets. 8. Intangible Assets. 9. Inventories. 10. Current Assets (Other than Inventories). 11. Shareholders’ Equity. 12. Liabilities and Provisions. 13. Financial Fixed Assets and Business Combinations. 14. Cash Flow Statement. 15. Financial Statement Analysis


FINANCIAL REPORTING, 7EDavid Alexander, University of Birmingham; Anne Britton, Leeds Metropolitan University

The seventh edition of this popular and established text, Financial Reporting, combines financial accounting theory with a detailed examination of the legal and regulatory framework of accounting. The clear explanations, interspersed with activities and feedback to stimulate interest in the topics, make it the ideal text for second and third year students of accounting, MBA and professional students.

FEATURES:

• Learning activities and worked examples are used throughout to develop students’ problem-solving abilities.

• Covers all the essential topics on advanced financial accounting syllabuses.

• Contains past exam questions at the end of chapters.

CONTENTS:

PART 1: THE CONCEPTUAL FRAMEWORK.1. Accounting Theory, or Accounting can be Interesting. 2. The Objectives of Financial Statement and their Usefulness to the General User Groups. 3. Traditional Accounting Conventions. 4. Economic Valuation Concepts. 5. Current Entry Values 6. Current Exit Value and Mixed Values. 7. Current Purchasing Power Accounting. 8. The UK Position: Past, Present and Future? 9. Some Possible Extensions to the Accounting Framework. 10. Towards a General Framework. 11. The International Dimension. PART II: THE LEGAL FRAMEWORK. 12. Limited Liability Companies. 13. The Companies Act and Published Accounts. PART III: THE REGULATORY FRAMEWORK. 14. The Accounting Standard Setting Process. 15. Accounting Principles (FRS 18, SSAP 2, ASB Statement of Principles). 16. Fixed Assets and Goodwill (FRS 10,11,15, SSAP 4, 12,19, 22). 17. Research and Development (SSAP 13). 18. Substance Over Form. 19. Leases and Hire Purchase Contracts (SSAP 21). 20. Stock and Long-term Contracts (SSAP 9). 21. Taxation (FRS 16 and 19, FRED 19, SSAP 5, 8 and 15 and discussion paper). 22. Pension Costs (FRS 17, FRED 20, SSAP 24). 23. Post- Balance Sheet Events and Provisions and Contingencies (SSAP 17, FRS 12). 24. Group Accounts and Associated Companies (SSAP 1, 14, 23 and FRS 2, 6, 7, and 9). 25. Foreign Currency Translation (SSAP 20). 26. Reporting Financial Performance (SSAP 3,25, FRS 3, FRED 22 and discussion paper). 27. Cash Flow Statements (FRS 1). 28. Interpretation of Financial Statements. 29. Financial Statement Analysis. Bibliography. Index.


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FINANCIAL REPORTING AND ANALYSIS, INTERNATIONAL EDITION, 11EUsing Financial Accounting InformationCharles Gibson, The University of Toledo

This book involves students with financial statements by using real-world examples. It builds skills in analyzing real financial reports through statements, exhibits, and cases of actual companies. Emphasis is placed on the analysis and interpretation of the end result of financial reporting--financial statements.


• Updated with the latest changes and most recent issues: This edition reflects the most recent changes in accounting standards and current financial reporting problems to keep your course up to date in all areas of financial reporting.

• Expanded coverage of IASB standards: This edition provides additional discussion of the harmonization of international accounting standards to better prepare your students for today’s multinational business. You will find expanded coverage of the convergence (harmonization) of IASB and FASB in Chapter 2. New material in selected “To the Net” features covers this convergence as well.

• Growing field of hospitality now addressed: Based on your feedback, this edition includes new detailed coverage of financial statements from the rapidly growing field of hospitality. You will find new cases in chapters 6-10 with a restaurant example.

• Ethics coverage: Expanded ethics coverage is added where appropriate (for example, see Chapter 2’s coverage of Ethics and the exhibit referring to Nike and Ethics).

FEATURES:

• Emphasis on the use of financial accounting information: Highlighted ratios, cases, illustrations, and an ongoing case study using Nike, a company that appeals to your students, all assist in comprehension with a focus on how financial accounting information is used every day. Students gain a basic understanding of GAAP and the accounting model as they learn to recognize the limits of financial reports and evaluate liquidity, debt, and profitability.

• Variety of proven end-of-chapter applications: A wealth of diverse problems, questions, cases, and Web connections at the end of each chapter provide numerous opportunities for students to practice and apply concepts prior to exams.

• Coverage of numerous industries prepares students for actual business world: In-depth coverage of manufacturing, retailing, and service sectors compares the differences among these key industries as well as between regulated and non-regulated industries. This edition’s emphasis on realistic coverage prepares students for successful, profitable careers in any of these business sectors.

• Extensive examples from well-known companies: Students are better able to visualize financial reporting and immediately see the relevance of concepts and theories as numerous examples from actual, recognized companies are




Accounting |

woven through this edition’s illustrations, problems, cases, and analyses.• Manageable table of contents for well-organized framework for learning:

Following the order of this edition’s chapters provides a solid foundation in the basics of financial accounting and financial statements as well as analysis of liquidity, debt, and profitability and special case and industry analysis.

CONTENTS:

1. Introduction to Financial Reporting. 2. Introduction to Financial Statements and Other Financial Reporting Topics. 3. Balance Sheet. 4. Income Statement. 5. Basics of Analysis. 6. Liquidity of Short-Term Assets; Related Debt-Paying Ability. 7. Long-Term Debt-Paying Ability. 8. Profitability. 9. For the Investor. 10. Statement of Cash Flows Summary Analysis: Nike, Inc. 11. Expanded Analysis. 12. Special Industries: Banks, Utilities, Oil and Gas, Transportation, Insurance, Real Estate Companies. 13. Personal Financial Statements and Accounting for Governments and Not-for-Profit Organizations. Glossary. Bibliography. Index.


FINANCIAL REPORTING, FINANCIAL STATEMENT ANALYSIS AND VALUATION, 6EA Strategic ApproachClyde P. Stickney, Dartmouth College; Paul Brown, New York University; James M. Wahlen, Indiana University

Stickney/Brown/Wahlen’s Financial Reporting and Statement Analysis is written with the premise that students learn financial statement analysis most effectively by performing the analysis on actual companies. Students learn to integrate the concepts from economics, business Strategy, accounting, and other business disciplines through the integration of a unique five step process.

FEATURES:

• Five-Step Process: A five-step process covers all the economic, strategic, accounting, profitability, and risk analysis, and valuation issues required to analyze the financial statements of and value a public company.

• Strong emphasis on accounting and on cleansing the reported data prior to analysis and valuation: Emphasis is on quality of earnings and sustainability, quality of financial position, and accounting principles as a solid basis for analysis and valuation.

• Actual Companies Used Throughout: Numerous examples in the text--approximately 10 per chapter--are based on the financial information of actual public companies. Examples, problems, and cases using companies such as PepsiCo, Sun Microsystems, Nokia, Wal-Mart, Microsoft, and Ericsson are of high interest to students.

• Incorporates Current Research: Recent academic research is incorporated throughout the text and footnotes guide students to other materials on the subject.

• Thomson ONE. For supplementary financial research beyond the problems and cases in the book, online access to Thomson Analytics-Business School Edition, an educational version of the same financial data provided by Thomson Financial that experts use on a daily basis, is provided for 500 companies. Access card is bundled with every copy of the textbook.

• In its balanced approach, Stickney focuses on using financial accounting to cleanse the reported data prior to analysis and valuation. Also emphasized in this edition is how choices of alternative GAAP rules affect a firm’s transactions.

CONTENTS:

1: Overview of Financial Reporting, Financial Statement Analysis, and Valuation. 2: Asset and Liability Valuation and Income Measurement. 3: Income Flows versus Cash Flows: Key Relationships in the Dynamics of a Business. 4: Profitability Analysis.5: Risk Analysis. 6: Quality of Accounting Information and Adjustments to

Reported Financial Statement Data. 7: Revenue Recognition and Related Expenses. 8: Liability Recognition and Related Expenses. 9: Intercorporate Entities. 10: Forecasting Financial Statements. 11: Valuation: Discount Rates and Dividends-Based Approaches. 12: Valuation: Cash-Flow-Based Approaches. 13: Valuation: Earnings-Based Approaches. 14: Valuation: Market-Based Approaches. Appendix A: Financial Statements and Notes for Pepsico, Inc. and Subsidiaries. Appendix B: Management’s Discussion and Analysis for Pepsico, Inc. and Subsidiaries. Appendix C: Output of FSAP for Pepsico. Appendix D: User Manual for FSAP Financial Analysis Spreadsheets.

©2007, 1,106pp, Hardcover, ISBN-10:0324302959, ISBN-13: 9780324302950, South-Western

INTERMEDIATE ACCOUNTING

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INTERMEDIATE ACCOUNTING, INTERNATIONAL EDITION, 11ELoren Nikolai, University of Missouri at Columbia; John D Bazley, University of Denver; Jefferson P. Jones, Auburn University

INTERMEDIATE ACCOUNTING, 11e, INTERNATIONAL EDITION provides the perfect combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the larger environment of financial reporting. To prepare students for professional accounting careers, the text’s comprehensive coverage of GAAP and discussion of IFRS is clearly and consistently presented throughout the text. This coverage complements the authors’ insight, which is in both the in-text commentary and the fully coordinated, author-written end-of-chapter material.


• New FASB Accounting Standards Codification: The FASB has developed the FASB Accounting Standards Codification™. This codification includes all accounting standards included in the hierarchy of GAAP established by FASB Statement No. 162. The codification does not change GAAP but reorganizes the contents of U.S. GAAP pronouncements into accounting topical areas. When approved in 2009, the codification will be the single source of authoritative U.S. GAAP. To help students get acquainted with the codification, whenever a U.S. GAAP pronouncement is cited, the eleventh edition lists the expected codification source in parentheses.

• New convergence overview: Appendix to Chapter 1 details the process that the FASB and IASB are using to converge U.S. GAAP and international GAAP. The Appendix includes a discussion of the short-term and long-term convergence projects, as well as a discussion of the issues involved in the convergence process.

• New Joint Conceptual Framework: Appendix to Chapter 2 summarizes the tentative Joint FASB and IASB Conceptual Framework. Notably, Exhibit 2-9 identifies the fundamental qualitative characteristics and their components, the enhancing qualitative characteristics, and the constraints to the

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framework. When adopted, this framework will replace the separate FASB and IASB Conceptual Frameworks and will be the conceptual underpinning for future GAAP.

• New IFRS financial statements: In Chapter 4, Example 4-3 shows a company’s (Vodafone Group Plc) balance sheet prepared under IFRS. In Chapter 5, new Example 5-6 shows the company’s income statement prepared under IFRS.

• Revised IFRS versus U.S GAAP: In previous editions, the text included a section in chapters 4 through 23 that described the differences between IFRS and U.S. GAAP. In the eleventh edition, for each of these chapters the text includes at least one IFRS versus U.S. discussion box that contains an updated and expanded summary of the differences between the two.

• New IFRS homework: The eleventh edition includes new international questions, as well as an international requirement to at least one exercise and one problem in each of chapters 4 through 23. The exercises and problems require students either to discuss how the solution would change under IFRS or to solve the assignment using IFRS. These requirements are based on the information in the IFRS versus U.S. GAAP discussion boxes.

• Fair value accounting: With the issuance of FASB Statement No. 157, fair value measurements have become increasingly important. To help students better understand these measurements, the section on measurement (valuation) of the elements of the balance sheet in Chapter 4 has been completely revised. This section now contrasts historical cost measurements with fair value measurements. Included in the fair value section is a discussion of the three levels of measurement described in FASB Statement No. 157. A new Exhibit 4-2 includes a diagram that shows students the steps necessary to measure and report fair value. Later chapters include new sections dealing with fair value for the respective topics, and the text still discusses how to measure and use fair value for issues such as nonmonetary exchanges, impairments, share (stock) options, and pensions.

• New Review Exercises: These short exercises enable students to apply their knowledge of individual topics within the chapter.

• Chapter openers: These entertaining and informative vignettes briefly introduce concepts in the upcoming chapter through real aspects of the professional accounting world. In addition, these openers include references to industry journals and newspapers for further reading.

• Enhanced chapter structure: Through the C-A-R framework, the eleventh edition provides a blended approach that integrates coverage of the conceptual framework of accounting, financial analysis or real-world scenarios, and important reporting issues with GAAP principles and practice. This unique framework provides students with a strong foundational knowledge of GAAP rules and regulations, as well as the logic behind these rules and their application in the accounting profession.

FEATURES:

• Three-pronged approach: This approach to the discussion of statement of cash flows includes introduction, integration throughout the text where appropriate, and discussion of statement of cash flows after advanced topics are covered.

• Real-world focus: Compensatory share option plans, earning per share, and impairment of non-current assets are covered so the student gains an understanding of how this accounting information is used in the workplace.

• Real reports: This key feature tests the students’ understanding by providing them with excerpts from real company reports and challenging them to answer several questions about the information they see. Students learn by doing and stretch their understanding of each topic to its limit. With the answers provided in the end-of-chapter material, these self-contained features give students a chance to test themselves as they read. This feature is included as an element in the enhanced chapter structure.

• Ethical dilemmas: The ethical link between accounting practices and applications in the business world grows in importance daily. To help students develop their ethical compass, this feature puts students in the role of the decision maker faced with an ethical dilemma.

• End of chapter: INTERMEDIATE ACCOUNTING, 11e, INTERNATIONAL EDITION offers exercises, problems, and questions about contemporary accounting issues, while being the only such text on the market to contain AICPA-adapted multiple choice questions.

• Widely regarded as the best case material in the market, Bazley/Nikolai/Jones

reflects AECC recommendations in the variety of communication, creative and critical thinking, and ethics cases as well as Research Simulations.

• Financial statement analysis: With early presentation (Ch. 6) and follow-up questions throughout the text, students can analyze and understand real financial data.

CONTENTS:

Part I: FINANCIAL REPORTING: CONCEPTS, FINANCIAL STATEMENTS, AND RELATED DISCLOSURES. 1. The Environment of Financial Reporting. 2. Financial Reporting: Its Conceptual Framework. 3. Review of a Company’s Accounting System. 4. The Balance Sheet and the Statement of Changes in Stockholders’ Equity. 5. The Income Statement and the Statement of Cash Flows. 6. Additional Aspects of Financial Reporting and Financial Analysis.Time Value of Money Module. Part II: FINANCIAL REPORTING: ASSET VALUATION AND INCOME MEASUREMENT. 7. Cash and Receivables. 8. Inventories: Cost Measurement and Flow Assumptions. 9. Inventories: Special Valuation Issues. 10. Property, Plant, and Equipment: Acquisition and Disposal. 11. Depreciation and Depletion. 12. Intangibles. Part III: FINANCIAL REPORTING: VALUATION OF LIABILITIES AND INVESTMENTS. 13. Current Liabilities and Contingencies. 14. Long-Term Liabilities and Receivables. 15. Investments. Part IV: FINANCIAL REPORTING: STOCKHOLDERS EQUITY. 16. Contributed Capital. 17. Earnings Per Share and Retained Earnings. Part V: FINANCIAL REPORTING: SPECIAL TOPICS. 18. Income Recognition and Measurement of Net Assets. 19. Accounting for Income Taxes. 20. Accounting for Postemployment Benefits. 21. Accounting for Leases. 22. The Statement of Cash Flows. 23. Accounting Changes and Errors. Appendix A: Coca-Cola 2007 Financial Statements and Supplementary Data. Appendix B: List of the Official Pronouncements of the AICPA and FASB. Appendix C: List of International Financial Reporting Standards (IFRS). Index.

©2010, 1,408p, Paperback, ISBN-10: 032465927X, ISBN-13: 9780324659276, South-Western

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INTERMEDIATE ACCOUNTING, INTERNATIONAL EDITION, 17EEarl Stice, Brigham Young University; James Stice, Brigham Young University; Fred Skousen, Brigham Young University

Study the central activities of a business, including today’s hot topics, to learn accounting principles! INTERMEDIATE ACCOUNTING, International Edition presents a user/decision-making approach, combined with the necessary coverage of GAAP, to help you understand accounting in terms of what goes on in an actual business. The text’s efficient format is not overwhelming, and it blends the core concepts of accounting principles with procedural applications. An expansive set of end-of-chapter material helps you prepare for exams.


• Updated International Accounting Coverage: As the business workplace becomes more global, students need to understand how accounting practices may differ depending on the countries involved in a transaction. Nearly every chapter includes updated coverage of this nature, and relevant sections that discuss international standards are flagged in the margin with an IASB icon.

• A new module on fair value accounting has been added in Part 1 to follow Time Value of Money Review.

• A new chapter (Chapter 22) offers coverage of International Financial Reporting Standards to reflect the changing nature of the financial reporting environment.

FEATURES:

• How and Why Framework: Following each learning objective, the authors provide additional reinforcement of the critical concepts by highlighting the procedural aspects (the “how”) as well as the context (or “why”) to which the concepts are applied. As students move through the chapter, they gain a greater understanding of both elements and can rationalize why businesses account for things they way they do. To further stress and show this framework as students read the chapter, relevant narrative is flagged by a design element to denote the “why.”

• Statement of Cash Flows “Revisited” Chapter: Chapter 21 accommodates instructors who like extensive or additional coverage of the statement of cash flows in the second semester of the course. Note that the full chapter available in previous editions early in the text is still there (Chapter 5), which provides maximum coverage and flexibility of this important statement.

• Cumulative Spreadsheet Assignment: Found in the case section and featured at the end of Chapters 2-22, the cumulative spreadsheet assignment allows students to demonstrate and reinforce their understanding of the chapter topics by creating a spreadsheet that allows numerous variables to be modified and their effects to be monitored.

• Comprehensive Coverage in a Streamlined Format: The more important the topic, the greater detail in which it is covered. The authors have strived to spend more time discussing the most important topics of each chapter and

to avoid wordiness on issues that are less important.• Caution and FYI Boxes: Found throughout each chapter, these boxed

features frequently emphasize additional points of interest or provide crucial cautions.

• AECC Recommended Skills: This text’s excellent end-of-chapter materials includes a newly streamlined case section that emphasizes critical thinking, communication, and teamwork skills important for success on the CPA exam. In addition to an extensive selection of discussion questions, practice exercises, exercises, and problems, the case activities are written to satisfy the skills-based curriculum endorsed by the AICPA’s Core Competency Framework.

CONTENTS:

Part I: FOUNDATIONS OF FINANCIAL ACCOUNTING. 1. Financial Reporting. 2. A Review of the Accounting Cycle. 3. The Balance Sheet and Notes to the Financial Statements. 4. The Income Statement. 5. Statement of Cash Flows and Articulation. 6. Earnings Management.Module: Time Value of Money Review.Module: Fair Value. Part II: ROUTINE ACTIVITIES OF A BUSINESS. 7. The Revenue/Receivables/Cash Cycle. 8. Revenue Recognition. 9. Inventory and Cost of Goods Sold. 10. Investments in Noncurrent Operating Assets - Acquisition. 11. Investments in Noncurrent Operating Assets - Utilization and Retirement. Part III: ADDITIONAL ACTIVITIES OF A BUSINESS. 12. Debt Financing. 13. Equity Financing. 14. Investments in Debt and Equity Securities. 15. Leases. 16. Income Taxes. 17. Employee Compensation - Payroll, Pensions, and Other Compensation Issues.Part IV: OTHER DIMENSIONS OF FINANCIAL REPORTING. 18. Earnings per Share. 19. Derivatives, Contingencies, Business Segments, and Interim Reports. 20. Accounting Changes and Error Corrections. 21. Statement of Cash Flows Revisited. 22. International Financial Reporting Standards.23. Analysis of Financial Statements. Appendix A: Index of References to APB and FASB Pronouncements. Appendix B: Check Figures (Selected Exercises and Problems). Glossary. Indexes. Subject Index. Company Index.

©2010, 1,504p, Paperback, ISBN-10: 0324783353, ISBn-13: 9780324783353, South-Western

MANAGEMENT DECISIONS AND FINANCIAL ACCOUNTING REPORTS, 2EStephen P. Baginski, The University of Georgia; John M. Hassell, Indiana University/Purdue University

Management Decisions and Financial Accounting Reports is the first text on the market that is brief enough to be used in the emerging one-semester intermediate accounting course. Baginski and Hassell teach students what they will need to know as managers: how business decisions affect financial statements.

CONTENTS:

SECTION I: FROM DECISIONS TO FINANCIAL STATEMENTS - REVIEW OF BASIC CONCEPTS. 1. Managerial Decisions and Financial Statements. Module A. Financial Statements and External Decision Making. SECTION II: HOW FINANCING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 2. Financing Decisions - Introduction and Equity Decisions. 3. Financing Decisions - Debt. 4. Financing Decisions - Leasing. 5. Financing Decisions - Reducing Outstanding Equity and Debt. Module B. The External User’’s Assessment of Management’’s Debt and Equity Financing Activities. SECTION III: HOW INVESTING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 6. Investment Decisions - Investing in Productive Assets. 7. Investment Decisions - Investing in Other Firms’’ Debt. 8. Investment Decisions - Investing in Other Firms’’ Equity Securities. Module C. The External User’’s Assessment of Management’’s Investing Activities. SECTION IV: HOW OPERATING DECISIONS ARE REFLECTED IN FINANCIAL STATEMENTS. 9. Preparing for Sales - Building Up Inventory and Establishing Credit Policy. 10. Operating Activities - Revenue and Expense Recognition. 11. Taxes.12. Special Compensation Arrangements. Module D. The External User’’s Assessment of Management’’s Operating Decisions. Module E. Valuation and Risk Assessment Using Accrual Accounting Information. APPENDICES. A:

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Comprehensive Review Problem: Reviewing Transactions and Preparing Financial Statements. B: The Time Value of Money--A Review. C: Southwest Airlines Co. 1998 Annual Report. D: TCBY 1998 Annual Report.


INTERNATIONAL ACCOUNTING

Cengage Learning Asia Title

ASIAN ACCOUNTING HANDBOOKA User’s Guide to the Accounting Environment in 16 countriesShahrokh M. Saudagaran, University of Washington, Tacoma

This book is an informative reference volume on financial reporting, auditing, and the accounting profession in 16 Asian countries that comprise over 90 percent of the total gross domestic product of Asia. It charts the historical growth of the profession: its tertiary education system, professional training and exams, and in-service training programs. It reviews the development of existing accounting standards and practices in these countries in conjunction with international standards such as the International Accounting Standards (IAS), International Standards on Auditing (ISA), and Generally Accepted Accounting Practices (GAAP), and how these have penetrated the local accounting regulatory environments. Finally, each chapter proposes changes or improvements that can be made to heighten the quality of accounting and auditing services in each respective country.

FEATURES:

• The Asian Accounting Handbook covers numerous areas, which will be of interest to practitioners, academics and students alike. Each chapter focuses on a country in the Asian region and showcases important features of that country, namely:

• Country Overview• Capital Market Regulation and Enforcement• Accounting Policy Making• Accounting Profession• Future Issues• Auditing Standards• Contact Information of Related Institutions and Organizations• Sample Financial Statements

CONTENTS:

Preface. Foreword. About the Editor. Contributors. East Asia: People’s Republic of China, Hong Kong, Japan, Korea, and Republic of China. Southeast Asia: Indonesia, Malaysia, The Philippines, Singapore, and Thailand. South Asia: Bangladesh, India, Pakistan, and Sri Lanka. West Asia: Bahrain and United Arab Emirates. Index.

©2005, 720pp, Hardcover, ISBN-10: 9812437169, ISBN-13: 9789812437167, Cengage Learning Asia

GLOBAL FINANCIAL ACCOUNTING AND REPORTINGPrinciples and AnalysisWalter Aerts, University of Antwerp; Peter Walton, Open University

An introductory financial accounting book for non-specialists, aimed at courses requiring a non-domestic approach to accounting. The book is international in approach and based on the new IFRS GAAP regime for listed European companies (which came into effect in 2005). The book gives students direct exposure to definitions of assets, liabilities and equity and other elements of the IASB-framework. The textbook uses IFRS-boxes with definitions and specific rules; gives updating references to IFRS-standards (reference boxes); is rich in diagrams and graphics; and uses the Euro as the currency in the examples and text. It consistently uses IFRS-terminology and examples and cases based on real-world companies, mainly from Europe.

FEATURES:

• The book takes a “user” perspective and is written in accessible English. “User” in this context means anyone who needs to read and understand the basics of accounting information, as opposed to actually preparing accounting information.

• The book teaches the basics of double entry through journal entries.• The book adopts the Euro as the standard currency used for pedagogic

examples and questions• The book gives in-depth coverage of financial accounting• The user approach is reinforced by including a Part containing three chapters

on financial statement analysis, and a chapter on advanced aspects of financial statement analysis.

• Includes coverage of topics not commonly found in introductory texts, but necessary for an international approach, including: control and audit; foreign operations; fair value accounting; international taxation; auditing and corporate governance.

• The book takes an international approach, based on globalisation of the world economy, the new international financial reporting regime and references to the accounts of well-known European companies reporting in IFRS.

• The book does not go into detailed prescriptions of IFRS (international financial reporting standards) as this is beyond the scope of an introductory book.

CONTENTS:

PART 1 The Accounting and Business Environment. 1.Financial reporting and regulation. 2.Accounting and accountants. PART 2 Basic Financial Statements. 3. Overall Framework of concepts and assumptions. 4.Measurement concepts and the balance sheet equation. 5.Accruals accounting. 6.Fixed assets and depreciation. 7. Equity and Liabilities. 8.Preparing financial statements. 9.Presentation of financial statements. PART 3 An Introduction to Financial Statement Analysis. 10.A framework for interpretation.


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INTERNATIONAL ACCOUNTING, 2EA User PerspectiveShahrokh Saudagaran, Oklahoma State University

As business and capital markets have continued to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess

FEATURES:

• Research Component: This book facilitates the transfer of international accounting research to students who typically would not access the literature on their own. It discusses research findings where appropriate and extensively cites scholarly references related to the subject matter. Since much of the text is based directly or indirectly on research evidence, it helps bring “state-of-the-art” international accounting material into the classroom.

• User Perspective: Because most business executives are more likely to be users of transnational financial information than preparers of it, this book takes a user perspective. Many executives are regularly called upon to make decisions based on financial information that originates in another country.

• Streamlined Content: Every effort has been made to present the material completely yet succinctly and in a writing style that is easy to read. The goal is to place this book somewhere between advanced accounting texts that have very little coverage of international accounting issues and very long traditional international accounting texts.

• End-of-Chapter Materials: Each chapter ends with discussion questions, exercises, and (where appropriate) cases. The discussion questions are relatively straightforward applications of chapter materials. In keeping with the user perspective of the book, most of the exercises involve hands-on application of domestic and foreign annual reports.

CONTENTS:

1. Financial Reporting in the Global Arena. 2. Harmonizing Financial Reporting Standards Globally. 3. Accounting for Currency Exchange Rate Changes. 4. Selected Financial Reporting and Disclosure Issues in the Global Context. 5. Using Corporate Financial Reports Across Borders. 6. Financial Reporting in Emerging Capital Markets. 7. Managerial Issues in International Accounting.


New Edition in May 2009!

INTERNATIONAL FINANCIAL REPORTING AND ANALYSIS, 3EDavid Alexander, University of Birmingham; Anne Britton, Leeds Metropolitan University; Ann Jorissen, University of Antwerp, Belgium

This third edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is based on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism.

The book is student oriented throughout, and contains activities, examples of reporting using IFRS from real companies’ accounts, questions and answers.

FEATURES:

• Learning activities and worked examples are used throughout to develop students problem-solving abilities

• Experienced author team with international accounting teaching experience

• Conceptually based rather than mechanistic approach• Based on international accounting standards within a European context, the

text is one of the first to address the needs of a changing market as courses based on domestic reporting standards change to IFRS

• Web-based supplements package includes instructor’s manual, powerpoint slides, and relevant links

CONTENTS:

PART I: FRAMEWORK, THEORY AND REGULATION. 1. The Basics of Financial Reporting. 2. International Accounting Differences. 3. The Process of Harmonisation. 4. Economic Valuation Concepts. 5. Current Entry Values. 6. Current Exit Value and Mixed Values. 7. Current Purchasing Power Accounting. 8. Accounting Theory and Conceptual Frameworks. 9. Structure of Published Financial Statements. 10. Additional Disclosure Statements. 11. Basics of Interpretation of Financial Statements. PART II: ANNUAL FINANCIAL STATEMENTS. 12. Fixed (non-current) Tangible Assets. 13. Intangible Assets. 14. Impairment and Disposal of Assets. 15. Leases. 16. Inventories and Construction Contracts. 17. Financial Instruments. 18. Revenue. 19. Provisions. contingent liabilities and contingent assets. 20. Income Taxes. 21. Employee Benefits. 22. Changing Prices and Hyperinflationary Economies. 23. Cash Flow Statements. 24. Presentation Issues. PART III: CONSOLIDATED ACCOUNTS AND THE MULTINATIONAL. 25. Consolidated Financial Statements I. 26. Consolidated Financial Statements II. 27. Foreign Currency Translation. PART IV: FINANCIAL ANALYSIS. 28. Interpretation of Financial Statements I. 29. Techniques of Financial Analysis. Bibliography. Index.


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MANAGERIAL ACCOUNTING

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CORNERSTONES OF MANAGERIAL ACCOUNTING, INTERNATIONAL EDITION, 3EMaryanne M. Mowen, Oklahoma State University; Don R. Hansen, Oklahoma State University

Discover the managerial accounting text written to complement the way you study and learn! CORNERSTONES OF MANAGERIAL ACCOUNTING, 3E, INTERNATIONAL EDITION uses a unique framework to show you the key concepts, or “Cornerstones,” of accounting. As you come to understand these fundamental calculations, you will develop critical problem-solving skills to make real business decisions.


• The narrative of the text has been updated to include additional current, real-world company examples that resonate with students, such as Best Buy, Geek Squad, and Apple.

• New Cornerstones videos walk students through each step of every Cornerstone in the book and are consistently presented for today’s visual learners. The videos may be viewed on the companion website or within CengageNOW and may be downloaded onto a portable video player.

• The chapter openers, entitled “Experience Managerial Decisions,” are new. These openers correspond directly with the Experience Accounting Video package and replace the former “Experience Accounting” vignettes.

• Cornerstone Exercises have been added to the end-of-chapter materials. These brief exercises follow the same format as the in-chapter Cornerstones. Cornerstone Exercises can be used as practice exercises or for class demonstration.

• The end-of-chapter materials have been updated to include timely topics such as subprime lending and newsworthy ethical dilemmas. Thirty percent of the data sets are new or revised.

• Making the Connection Exercises are new, comprehensive exercises that bring together concepts from multiple chapters to offer an additional challenge to students and more variety when assigning homework. They occur after Chapters 4, 10, and 14.

FEATURES:

• Unique Cornerstones pedagogy provides an organized framework for learning: More than 300 students indicated that they prefer step-by-step examples more than any other feature in an accounting text. The text’s innovative Cornerstones framework offers a consistent step-by-step approach to solving exercises and problems that is reinforced throughout the text. Cornerstones help students gather information, organize data, and apply it to the management accounting concepts to find a solution.

• Concept Q&As and Analytical Q&As offer quick reinforcement and review: At

the end of each major concept in the text, specially crafted margin questions (with answers) provide an opportunity for quick review. Some questions are conceptual, while others emphasize analytical thought.

• CengageNOW for Cornerstones is an online teaching and learning resource that gives you more control in less time and delivers better outcomes--NOW! CengageNOW features all end-of-chapter homework, an integrated eBook, a Personalized Study Plan with Experience Accounting Videos, games, assessment options, and course management tools including an online gradebook.

• The Experience Accounting Video Series centers on cutting-edge success: These 14 new videos focus on how a wide variety of progressive companies in both manufacturing and service sectors incorporate managerial accounting to fuel better business performance. Videos are available online at www.cengage.com/accounting/eav with an access code and within CengageNOW.

• Here’s the Real Kicker Continuing Case: Based on an actual dynamic car speaker system company, Kicker, this continuing case shows how actual financial information is used to make strong business decisions, with interesting anecdotes and numerous examples in a working business context

• Review Problems with detailed solutions encourage full understanding at the end of each chapter. They cover important topics and encourage greater retention of key concepts as students tackle homework exercises and problems.

CONTENTS:

1. Introduction to Management Accounting.2. Basic Management Accounting Concepts.3. Cost Behavior.4. Cost-Volume-Profit Analysis: A Managerial Planning Tool.Making the Connection: Cost Behavior & Cost-Volume-Profit Analysis for Many Glacier Hotel.5. Job-Order Costing.6. Process Costing.7. Activity-Based Costing and Management.8. Variable and Absorption Costing, Inventory Management.9. Profit Planning.10. Standard Costing: A Managerial Control Tool.Making the Connection: Cost System Choices, Budgeting, and Variance Analyses for Sacred Heart Hospital.11. Flexible Budgets and Overhead Analysis.12. Performance Evaluation and Decentralization.Appendix: Balanced Scorecard.13. Short Run Decision-Making and Relevant Costing.14. Capital Investment Decisions.Making the Connection: Relevant Costing, Cost-Based Pricing, Cost Behavior, and Net Present Value Analysis for NoFat.15. Statement of Cash Flows.16. Financial Statement Analysis.Glossary.Check Figures.Subject Index.


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ESSENTIAL OF MANAGERIAL ACCOUNTING, INTERNATIONAL EDITIONKurt Heisinger, Sierra College

Concise and easy-to-understand, ESSENTIALS OF MANAGERIAL ACCOUNTING introduces students to the key concepts of managerial accounting by presenting information in short, bulleted segments. The key feature is the review problem that appears at the end of each segment in every chapter so students can apply what they learn immediately. Through real-world examples and realistic scenarios, this book shows how accounting concepts impact business decisions. Emphasis also is given to ethical considerations, which are explored in the book’s opening section and in cases throughout the text. The 13-chapter paperback format provides students with the essential concepts they need in managerial accounting.

FEATURES:

• Review problems at the end of the main sections in each chapter require students to apply what they have learned in the section. Students can master each concept before they continue with the next main section. Solutions to review problems appear in the end-of-chapter review.

• The thorough end-of-chapter material is divided into three sections. The Chapter in Review section summarizes learning objectives, key terms, and solutions to the chapter’s review problems. The Chapter Assignments section includes questions, brief exercises, exercises, and problems that provide different levels of complexity. “One Step Further” consists of skill-building cases and comprehensive cases. Some cases involve group projects to encourage students to work effectively and efficiently in teams.

• Various features help students remember the information they read, such as Concept Checks in the margins and Key Points set off in screened boxes throughout the text.

• The author has incorporated many topics and scenarios to help keep students interested in managerial accounting and make the subject relevant. Chapter 1 begins with a section on ethical issues facing the industry, while Business in Action features help bring accounting to life. Spreadsheet applications, called Computer Applications, show students how to use Excel® in multiple capacities.

• CengageNOW Express is an online homework solution for accounting that delivers better student outcomes--NOW! CengageNOW Express encourages practice with the textbook homework that is central to success in accounting. It includes all end-of-chapter homework from the textbook, written by Kurt Heisinger; automatic grading to track students’ progress; and course management tools such as an online grade book.

CONTENTS:

1. Introduction to Managerial Accounting. 2. Implementing Job Costing. 3. Using Activity-Based Costing and Activity-Based Management. 4. Implementing Process Costing. 5. Identifying Cost Behavior. 6. Using Cost-Volume-Profit

Analysis. 7. Using Relevant Revenues and Costs to Make Decisions. 8. Using Capital Budgeting to Make Decisions. 9. Creating an Operating Budget. 10. Evaluating Performance Using Cost Variance Analysis. 11. Evaluating Performance in Decentralized Organizations. 12. The Statement of Cash Flows. 13. Financial and Nonfinancial Performance Measures.


MANAGEMENT ACCOUNTING, 3EMonte Swain, Brigham Young University; W. Steve Albrecht, Brigham Young University; James Stice, Brigham Young University; Earl Stice, Brigham Young University

Albrecht introduces students to basic accounting concepts, excites them by using lots of real world examples (both U.S. and international), provides them with some basic accounting knowledge, and then shows them how accounting is used and analyzed in actual case situations. This book does not take an encyclopedic approach to every possible nuance of costing and cost management since students who desire that level of detail will find it in more advanced classes.

FEATURES:

• Technology Assisted Learning: Albrecht features a technology based system that provides teaching and learning solutions in an interactive environment. The learning system consists of 3 elements, Web Tutor Advantage (on Web CT, Blackboard, and non-platform specific), Personal Trainer, and the Product Web Site.

• Real Company Financial Statements: An enhanced integration of real company financial statements and real-world examples in every chapter gives students a clear picture of how to use accounting information.

• Cumulative Spreadsheet Assignment: A cumulative spreadsheet assignment that reinforces each chapter’s topics is included in the end of chapter material.

• “Cautions”: These reminders speak directly to students, helping them avoid common mistakes or misconceptions.

• “Stop and Think”: Students are encouraged to take a step back occasionally to consider thought-provoking issues.

• “Setting The Stage”: An interesting, real-life scenario sets the stage for each chapter. These scenarios tie directly to materials covered in the chapter and help students relate chapter topics to actual business happenings.

• Basic and Expanded Material: Most chapters are divided into two parts. The first part includes material that needs to be covered to understand essential accounting concepts, while the second part features “expanded material” dealing with nonessential topics or additional complexities to be covered at the instructor’s discretion.

CONTENTS:

FROM EIGTH EDITION: PART M1: FOUNDATIONS OF MANAGEMENT ACCOUNTING. M1. Introduction to Management Accounting. M2. Analyzing Cost-Volume-Profit Relationships. M3.Product Cost Flows and Business Organizations. PART M2: PLANNING. M4. Capital Investment Decisions. M5. Operating Budgets. PART M3: CONTROL. M6. Traditional Cost Management. M7. Management Accounting Information in the New Business Environment. PART M4: EVALUATION. M8. Evaluating Products and Processes. M9: Evaluating Personnel and Divisions. M10: Continuous Improvement in Management Accounting. Appendix A: Microsoft 1999 Annual Report. Appendix B. Glossary. Appendix C. Check Figures. Indexes-Subject-Real World Company-Internet.




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MANAGEMENT ACCOUNTINGGarry Tibbits, University of Western Sydney; Graeme Mitchell, University of Western Sydney

This text is an Australian adaptation of Management Accounting, seventh edition, by US authors Hansen and Mowen. This first Australian edition retains the same structure and pedagogy as the original US text, however, content, such as case studies and examples, has been modified specifically for the Australian environment. This text integrates coverage of traditional management accounting concepts with contemporary areas such as environmental accounting. The text uses examples from the Australian/Asia Pacific region within the context of international practices and theory.

FEATURES:

• Coverage of the behavioural aspects of Management Accounting. • Australian and Asia specific content including examples, case studies and

contemporary issues. • Integrated Coverage of Contemporary and Traditional Topics - New costing

techniques (ABC, JIT) are introduced alongside more traditional topics such as product costing. This helps students see the advantages and disadvantages of a traditional or ABC cost management system.

• Real World Chapter Opening Cases - Cases at the beginning of each chapter focus on real-world situations and companies. These show how a company addressed an issue raised within the text and show students the relevance of what they are learning early on.

• Real World Flavour - Extensive use of real companies and situations are made throughout the book - both in the end-of-chapter material and the text itself.

• Integrated Use of Spreadsheets - Key managerial techniques (such as regression) are illustrated through the use of spreadsheets rather than cumbersome, manual calculations. This is more reflective of industry practice.

• Integration of Strategic Cost Management Concepts - strategic cost management techniques such as budgeting, ABM and decentralisation are integrated as appropriate.

CONTENTS:

1. Introduction: The role, history, and direction of management accounting. Part I: Cost Accumulation and Product Costing. 2. Basic management accounting concepts. 3. Activity cost behaviour. 4. Activity-based costing. 5. Job-order costing. 6. Process costing. 7. Support department cost allocation. Part II: Planning and Control. 8. Functional and activity based budgeting. 9. Standard costing a managerial control tool. 10. Activity- and strategic-based responsibility accounting. 11. Quality costs and productivity: Measurement, reporting and control. 12. Environmental cost management. 13. Performance evaluation in the decentralised firm. Part III: Managerial Decision-Making. 14. Segmented reporting and performance evaluation. 15. Cost-volume-profit analysis: A managerial planning tool. 16. Tactical decision-making. 17. Capital investment decisions. 18. Inventory management.

©2007, 848pp, ISBN-10: 0170121534, ISBN-13: 9780170121538, Cengage Nelson Australia

New Edition in May 2009!

MANAGEMENT ACCOUNTING FOR BUSINESS, 3EColin Drury, University of Huddersfield

Management Accounting for Business provides a thorough introduction to the theory and practice of management accounting. Accessible and student friendly, the text excludes the technical and more advanced content that is required by specialist accounting students but offers the general business student on an undergraduate, postgraduate or post-experience course a firm foundation in management accounting. It is the ideal introductory text for all non-accounting students studying management accounting on a modular one or two-semester undergraduate degree course, or as part of an MBA course.


• Increased coverage of the organizational and social aspects of management accounting

• Answers to end of chapter questions are now given at the back of the text• Greater cross referencing between the text and the accompanying website• Improved text design to improve the look and usability of the text• Real World Views feature, offering mini case studies within the text - to

include international/global companies

FEATURES:

• Comprehensive coverage of management accounting principles and their relevance to the business environment

• A detailed exploration of the uses of management accounting information in the financial decision making process

• A large number of pedagogic features, including examples, review questions and selected answers, learning objectives, chapter summaries and key concepts

• Real World Views feature, offering mini case studies within the text - to include international/global companie

CONTENTS:

PART I: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING. 1. Introduction to management accounting. 2. An introduction to cost terms and concepts. PART II: INFORMATION FOR DECISION-MAKING. 3. Cost volume profit analysis. 4. Measuring relevant costs and revenues for decision-making. 5. Cost assignment. 6. Activity-based costing. 7. Pricing decisions and profitability analysis. 8. Decision-making under conditions of risk and uncertainty. 9. Capital investment decisions. PART III: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT. 10. The budgeting process. 11. Management control systems. 12. Standard costing and variance analysis. 13. Divisional financial performance measures. 14. Transfer pricing in divisionalized companies. PART IV: COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING. 15. Cost management. 16. Strategic management accounting. Bibliography. Appendices. Case study problems. Index.




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MANAGEMENTACCOUNTING IN ASIAAkira Nishimura, Kyushu Sangyo University; Roger Willett, Queensland University of Technology

This book describes and analyzes the nature of management accounting practices in several Asian countries. It addresses an important gap in accounting literature as there are few accessible published information about management accounting in Asia. Both theoretical and empirical studies are included in this book. It discusses the impact of Japanese management accounting practices and the development of management accounting in China. There are also surveys of management accounting practices in Malaysia, Singapore, and Thailand, together with case studies from Japan and China. The book clearly identifies the features of management accounting in Asia and compares it to those of the West. This book would be of interest to researchers, practitioners and university students interested in the current state of management accounting practices in Asia.

CONTENTS:

1. Strategic Management and Contemporary Management Accounting. 2. Management Accounting Practices of Japanese Affiliates in Singapore, Malaysia, and Thailand. 3. Management Accounting Practices in Singapore. 4. Management Accounting Practices in Malaysia. 5. Management Accounting Practices in Thailand. 6. Development of Managerial Accounting in China. 7. Responsibility Cost Control Systems in China: A Case Study. 8. International Management Accounting Practices of Japanese Enterprises in the Electronics Industry: A Case Study of Sharp Corporation. 9. The Effects of Wages Compensation Structures as Monitoring Systems on the Agency Costs and Firm Value. 10. Fundamental Features and Perspectives of Management Accounting in Asia.

©2005, 284pp, Paperback, ISBN-10: 9812545352, ISBN-13: 9789812545350, Cengage Learning Asia

MANAGEMENT ACCOUNTING, INTERNATIONAL EDITION, 8EDon Hansen, Oklahoma State University; Maryanne Mowen, Oklahoma State University

Prepare your students to perform at their best with the latest streamlined and reorganized edition of this innovative managerial accounting text. Hansen/Mowen’s MANAGERIAL ACCOUNTING, 8E reflects the latest developments in managerial accounting today with a strong decision-making approach that integrates unmatched coverage of contemporary topics, such as strategic cost analysis, ABC, and quality cost management, with traditional coverage of issues such as job order and process costing. Unique, full chapters on environmental accounting and lean accounting further highlight cutting-edge concepts.

A wealth of actual business examples throughout this edition include more service-oriented situations to mirror the shift toward the service industry in the economy today. A new emphasis on ethics prepares students for CPA and CMA exams. You’ll find more variety and stronger end-of-chapter problems and exercises that correspond directly to AACSB and CMA standards to ensure student understanding in these important areas. A new, outcomes-driven ThomsonNOW™ online teaching and learning system saves you time

and offers the ultimate flexibility in planning, managing, and grading your course with personalized learning paths to ensure stronger student performance and ongoing satisfaction with your managerial accounting course.


• Most Current Coverage of Contemporary Topics -- A new entire chapter on Activity-Based Management (Ch. 5), a new chapter covering Lean Accounting (Ch. 16), and a new Appendix on Joint Product Costing (after Ch. 7) in this edition dedicate significant attention to the most current, new issues in managerial accounting today.

• Streamlined, Reorganized Table of Contents -- The authors have streamlined, reorganized, and carefully tailored this edition’s contents to reflect the way your students best learn contemporary and traditional managerial accounting topics. Special topics are now grouped together in the last part of the text to enhance understanding.

• New Variety and Strength in End-of-Chapter Problems and Exercises -- Based on detailed reviewer feedback, Exercises and Problems now offer more variety and are clearly classified both by level of difficulty and by corresponding learning objectives for your ease in selecting appropriate assignments for each class. All end-of-chapter materials directly correspond to AACSB and CMA standards to ensure student comprehension and positive outcomes.

• New Connection Throughout Chapter-Opening Scenarios -- New chapter-opener cases now introduce a fictional company that is referenced throughout each chapter to connect and illustrate major chapter concepts. These cases provide a focused look at how each chapter’s managerial accounting concepts apply to today’s business world.

• New Ethical Insights-Important ethical concepts capture student interest, assist in retaining critical managerial accounting topics, and show students how to learn from ethical dilemmas as they prepare for CPA and CMA exams.

• New Managers Decide Decision-Making Boxes -- This edition’s new emphasis on decision-making throughout each chapter challenges students to apply what they learn in a decision context and shows the relevance of managerial accounting concepts to the real business world.

• NEW ThomsonNOW™ for Managerial Accounting online teaching and learning system -- This outcomes-driven, integrated online learning and course management system provides the ultimate in flexibility and ease of use with the results you want NOW to support your course goals and ensure positive student performance. You save time as you efficiently plan; teach and reinforce content with an integrated eBook, interactive learning tools and personalized study plans; test with an algorithmic test bank; and grade results based on AACSB and CMA accreditation standards.

FEATURES:

• Integrated Strategic Cost Management Concepts -- An emphasis throughout this edition on budgeting, ABM, and decentralization keeps materials relevant and prepares today’s students for situations they will encounter.

• Extensive use of real companies and situations -- Learning management accounting concepts is easier with numerous actual examples throughout each chapter that clarify concepts and show how topics relate in today’s business world.

• Unique Environmental Accounting Chapter -- Gain an understanding of the important, emerging field of environmental accounting with new, actual examples that show the value of environmental cost management and how real managers are reducing costs by implementing environmentally conscious processes.

• Integrated Coverage of Contemporary and Traditional Topics -- This edition introduces the latest costing techniques alongside more traditional topics to help students see the advantages and disadvantages of a traditional versus an ABC cost management system.

• Integrated Use of Spreadsheets -- To accurately reflect industry practice, this edition illustrates key managerial techniques, such as regression, using spreadsheets rather than cumbersome manual calculations.

• International Coverage -- A full chapter (Ch. 18) highlighting international issues, as well as numerous international examples integrated throughout the text, emphasize the critical importance of this topic.



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• Simplified Budgeting Coverage -- A simpler example more clearly illustrates important budgeting concepts in this edition.

CONTENTS:

Part One: COST ACCUMULATION AND PRODUCT COSTING. 1. Introduction: The Role, History, and Direction of Management Accounting. 2. Basic Management Accounting Concepts. Part Two: ACTIVITY-BASED ACCOUNTING. 3. Activity Cost Behavior. 4. Activity-Based Product Costing. 5. Activity-Based Management. Part Three: PRODUCT AND SERVICE COSTING. 6. Job-Order and Process Costing. 7. Support-Department Cost Allocation. Appendix: Joint Product Costing. Part Four: PLANNING AND CONTROL. 8. Functional and Activity-Based Budgeting. 9. Standard Costing: A Managerial Control Tool. 10. Segmented Reporting and Performance Evaluation. Part Five: MANAGERIAL DECISION MAKING. 11. Cost-Volume-Profit Analysis: A Managerial Planning Tool. 12. Tactical Decision Making. 13. Capital Investment Decisions: Traditional and Contemporary Approaches. 14. Inventory Management - EOQ and JIT. Part Six: SPECIAL TOPICS. 15. Quality Costs and Productivity: Measurement, Reporting, and Control. 16. Lean Accounting, Target Costing and the Balanced Scorecard. 17. Environmental Cost Management. 18. International Issues in Management Accounting.


MANAGEMENT ACCOUNTING: A BUSINESS PLANNING APPROACHNoah P. Barsky, Villanova University; Anthony H. Catanach, Jr., Villanova University

Designed for use in introductory or graduate-level managerial accounting courses, this text applies an objective-based approach to managerial accounting topics. Unlike traditional cost-accounting texts, Management Accounting emphasizes the critical role that information plays in decision making, strategy execution, and overall enhancement of a firm’s value. Through problem-based learning and the business planning model (BPM), Management Accounting develops in students those competencies expected of today’s business professionals. This innovative pedagogical approach stresses the understanding and application of the basic business process; risk assessment and its relation to business strategy; critical thinking, reasoning, and analysis; oral and written communication skills; and techniques for team building.

FEATURES:

• Each chapter includes mini-cases, exercises, and problems built around the challenges faced by managers today. An integrated text-long continuing example of a fictitious service business, C&F Enterprises, simulates the actual strategic planning process.

• Each chapter concludes with a Business Planning Application, an optional module that allows students to engage in a semester-long business planning simulation.

CONTENTS:

1. Business Strategy and Management2. Business Processes in the Twenty-First Century. 3. Evaluating Financial Performance. 4. Business Processes and Risks. 5. Planning Profitable Operations. 6. Forecasting Tools and Techniques. 7. Budgeting Fundamentals. 8. Analyzing and Using Budgets. 9. Performance Evaluation and Decision Making. 10. Analyzing Costs at the Customer and Process Level.

©2005, 390pp, ISBN-10: 0618213759, ISBN-13: 9780618213757, South-Western

MANAGEMENT AND COST ACCOUNTING, 7EColin Drury, University of Huddersfield

Drury’s Management & Cost Accounting is the market-leading European text on management accounting and is a comprehensive authority on all aspects of the subject. The book has been streamlined and substantially redesigned in its 7th edition to make it much shorter and easier to use. There are downloadable and interactive resources for the book at www.drury-online.com.

The aim of the seventh edition is to explain the principles involved in the design and evaluation of management and cost accounting information systems. The emphasis in the book is on management accounting systems - those that are used to accumulate, classify, summarize and report information that will be used for internal decision-making purposes within an organisation. However, cost accounting systems, that record cost information for external reporting and internal profit measurement purposes, are also comprehensively covered.

In summary, this new edition has been brought fully up to date with the latest developments in the subject, is much shorter and more integrated with the web resources for the book, and reverts to the system of having lecturer’s questions in the book, with answers on the password-protected side of the site.


• Much shorter, now reduced in length by 300 pages, achieved through deletion of topics no longer taught, transfer of material to website and more economical design of questions and answer sections

• More Real World Views added throughout the book to show application of management accounting principles - these now have discussion questions added

• Coverage of many areas has been simplified, updated and rewritten, for example, the material relating to losses in process in Chapter 5 and cost estimation in Chapter 23. New material has been added to Chapter 13 (Capital Investment Decisions) and Chapter 15 (the Budgeting Process) relating, respectively, to discounting monthly cash flows and the “Beyond Budgeting” critique.

• Reintroduced “Lecturer’’s Questions” into the book, with answers available to Lecturers only on the password-protected part of site

FEATURES:

• Totally comprehensive in all management accounting subjects, covering most undergraduate and professional course needs in one book

• Authoritative and reputable, having been the market leader for over 25 years

• A wealth of worked examples, questions and answers are available in the book and in the accompanying Student’’s Manual, Companion Website, ExamView CD and Instructor’’s Manual

CONTENTS:

PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING. 1. Introduction to management accounting. 2. An introduction to cost terms and concepts. PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT. 3. Cost assignment. 4. Accounting entries for a job costing system. 5. Process costing. 6. Joint and by-product costing. 7. Income effects of alternative cost accumulation systems. PART 3: INFORMATION FOR DECISION-MAKING. 8. Cost-volume-profit analysis. 9. Measuring relevant costs and revenues for decision-making. 10. Activity-based costing. 11. Pricing decisions and profitability analysis. 12. Decision-making under conditions of risk



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and uncertainty. 13. Capital investment decisions: appraisal methods. 14. Capital investment decisions: the input of capital rationing, taxation, inflation and risk. PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT. 15. The budgeting process. 16. Management control. 17. Standard costing and variance analysis 1. 18. Standard costing and variance analysis 2: further aspects. 19. Divisional financial performance measures. 20. Transfer pricing in divisionalized companies. PART 5: COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING. 21. Cost management. 22. Strategic management. PART 6: THE APPLICATION OF QUANTITATIVE METHODS TO MANAGEMENT ACCOUNTING. 23. Cost estimation and cost behaviour. 24. Quantitative models for the planning and control of stocks. 25. The application of linear programming to management accounting. Case Studies. Notes. Bibliography. Appendices. Answers to questions.

©2008, 816pp, ISBN-10: 1844805662, ISBN-13: 9781844805662, Cengage Learning EMEA

MANAGERIAL ACCOUNTING, 8ESusan V. Crosson, Santa Fe Community College, Florida; Belverd E. Needles , Jr., DePaul University

Crosson and Needles continue to help instructors stay on top of the change curve with Managerial Accounting. Balanced, flexible content in this market-leading text is supported by an array of integrated print and technology supplements. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students’ core skills and competencies, or integrate technology into the classroom, Managerial Accounting provides a total solution, making it the natural choice for accounting instructors. The Eighth Edition focuses primarily on the use of accounting information in today’s business world and represents the most significant revision of the text to date. Content updates reflect current accounting and business practices, while greater attention is given to ethics, service enterprises, and international issues. In addition, the text features a more concise, accessible writing style; a new design to emphasize the user-oriented content; and enhanced technology components for both instructors and students. Accuracy reviewers check every line and work through each exercise in the text and supplements, making Managerial Accounting the most accurate among similar texts on the market.

FEATURES:

• New! A completely new, streamlined interior design emphasizes the user-oriented content and features more than 25 captioned photos, new line art, and a contemporary color palette that unify the text’s elements and aid students’ understanding of managerial accounting.

• New! The Eighth Edition offers greater accessibility than ever before, appealing to a broad range of interests and skill levels. Where possible, detailed information has been made more concise, and procedural material has been rewritten to focus more on the use of accounting information in today’s business world.

• New! The Eduspace online learning tool pairs the widely recognized resources of Blackboard with quality, text-specific content from Houghton Mifflin. Auto-graded algorithmic homework exercises and MP3 files of chapter summaries come ready-to-use. Additional course management materials include CL Testing (powered by Diploma) and Houghton Mifflin’s General Ledger Software. Also within Eduspace, Managerial Accounting is available in an eBook format for quick access.


• New! The text features more than 230 publicly held companies--as well as

international, governmental, and not-for-profit organizations--to illustrate the real-world application of accounting principles. New coverage includes CVS, Kraft Food Corporation, and Southwest Airlines. In addition, web links to the annual reports of companies mentioned in the text are available at the Online Study Center for students.



CONTENTS:

1. The Changing Business Environment. 2. Cost Concepts and Cost Allocation. 3. Costing Systems: Job Order Costing. 4 Costing Systems: Process Costing. 5. Activity-Based Systems: ABM and JIT. 6. Cost Behavior Analysis. 7. The Budgeting Process. 8. Performance Management and Evaluation. 9. Standard Costing and Variance Analysis. 10. Short-Run Decision Analysis. 11. Pricing Decisions, Including Target Costing and Transfer Pricing. 12. Capital Investment Analysis. 13. Quality Management and Measurement. 14. Allocation of Internal Service Costs and Joint Product Costs. 15. Financial Performance Measurement.


MANAGERIAL ACCOUNTING, 10EAn Introduction to Concepts, Methods and UsesMichael W. Maher, University of California - Davis; Clyde P. Stickney, Dartmouth College; Roman L. Weil, University of Chicago

This classic text for MBA programs offers balanced coverage of concepts, methods, and uses of managerial accounting with an increasingly strong emphasis on management decision-making. This approach helps focus on concepts and managerial uses of financial information rather than techniques of cost accounting. The current edition emphasizes international issues, strategic effects of decisions, ethics, and new management accounting trends. Also emphasized are process improvement, integration of financial reporting issues for management decision-making, and application of managerial accounting tools to the emerging service sector, government, and nonprofits in examples and problem material.


• New Organization: The chapter order has been changed to logically group cost systems chapters and managerial decision making chapters.

• International Issues: Increased coverage of international issues and uses of managerial accounting information throughout are marked by a new icon. This focus reflects the business reality of economic globalization and the need for managers to understand how cultural differences affect their decisions.

FEATURES:

• Robust End-of-Chapter Materials! End-of-chapter Key Terms and Concepts, Summaries, Learning Objectives, all provide valuable assistance in skill development.

• Self Study Focus! Problems for Self-Study at key chapter points in each chapter, with solutions following at the end of the chapter and answers to even-numbered exercises at end of chapter, provide students with opportunities to check their own understanding of concepts.

• Managerial Application Boxes: This features new trends and practices in managerial accounting to help students apply key concepts.

CONTENTS:

PART 1. OVERVIEW AND BASIC CONCEPTS. 1. Fundamental Concepts. 2. Measuring Product Costs. 3. Activity-Based Management. PART 2. MANAGERIAL DECISION MAKING. 4. Strategic Management of Costs, Quality,



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and Time. 5. Cost Drivers and Cost Behavior. 6. Financial Modeling for Short-Term Decision Making. 7. Differential Cost Analysis for Operating Decisions. 8. Capital Expenditure Decisions. PART 3. MOTIVATING MANAGERS TO MAKE GOOD DECISIONS. 9. Profit Planning and Budgeting. 10. Profit and Cost Center Performance Evaluation. 11. Investment Center Performance Evaluation. 12. Incentive Issues. 13. Allocating Costs to Responsibility Centers. Appendix. Compound Interest Examples and Applications. Compound Interest and Annuity Tables. Glossary. Index.


New Edition!

MANAGERIAL ACCOUNTING, INTERNATIONAL EDITION, 5EA Focus Ethical Decision MakingRoby Sawyers, North Carolina State University; Steve Jackson, The University of Tennessee

With its easy-to-understand presentation and hands-on learning approach, MANAGERIAL ACCOUNTING: A FOCUS ON ETHICAL DECISION MAKING, 5E, INTERNATIONAL EDITION gives you everything you need to know as you face the challenges and rewards of the business world. The authors use realistic companies and real issues to clearly illustrate concepts without getting into complex, extraneous data that can be confusing. An innovative and easy-to-learn five-step problem-solving methodology gives you a proven decision-making framework that will help you define the problem, identify the objectives, analyze available options, and select the best solution. Jackson/Sawyers/Jenkins will help you make sense of the numbers to become a better decision maker.


• The discussion of variable costing has been expanded and now has its own chapter, Chapter 8, “Variable Costing for Decision Making.”

• The Decision Making Model has been expanded to include a fifth step: the ethical implications of the decision.

• The Instructor’s Manual and PowerPoint® slides have been prepared by the author team to ensure accuracy and consistency.

• CengageNOW Express is an online homework solution for accounting that delivers better student results--NOW! CengageNOW Express encourages practice with the textbook homework that is central to success in accounting, with all end-of-chapter homework, automatic grading to track student progress, and course management tools such as the gradebook.

FEATURES:

• A decision-making model is introduced in Chapter 2 to equip students with an intuitive five-step process to decision making. Icons mark exercises and problems throughout the textbook that can be solved using the decision-making model.

• Financial statement analysis is integrated throughout the book, giving students a strong foundation for understanding and using financial statements.

• “The Ethics of Business” features discussion of companies whose employees have behaved unethically in the conduct of business. Each of these discussions is followed by “It’s Your Choice,” a series of short questions designed to encourage students to think about how they would act in similar circumstances.

• “Doing Business” features show how real-world companies are using managerial accounting concepts to think about and solve everyday business problems.

• The Key Concept margin notes ensure that students know what is important.

• Excel templates accompany some end-of-chapter activities.

CONTENTS:

1. Governance, Ethics, and Managerial Decision Making. 2. The Roles of Managerial Accounting Information. 3. Product Costing: Manufacturing Processes, Cost Terminology, and Cost Flows. 4. Cost Behavior and Relevant Costs. 5. Job Costing, Process Costing, and Operations Costing. 6. Activity-Based Costing. 7. Cost-Volume-Profit Analysis. 8. Variable Costing for Decision Making. 9. Relevant Costs and Product Planning Decisions. 10. Long-Term (Capital Investment) Decisions. 11. The Use of Budgets in Planning and Decision Making. 12. Variance Analysis--A Tool for Cost Control and Performance Evaluation. 13. Decentralization and Performance Evaluation. 14. Performance Evaluation Using the Balanced Scorecard. 15. Strategic Use of Managerial Accounting Information. 16. Financial Statement Analysis. 17. The Statement of Cash Flows.


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PRINCIPLES OF MANAGERIAL ACCOUNTING, INTERNATIONAL EDITION, 10EJames M. Reeve, University of Tennessee; Carl S. Warren, University of Georgia; Jonathan Duchac, Wake Forest University

With a firm understanding of the changing needs of students, PRINCIPLES OF MANAGERIAL ACCOUNTING, 10E, leads students to accounting mastery using an integrated learning system. Building on the authors’ proven approach, students are guided through the preparation of financial statements as the authors artfully provide a framework for understanding what accounting is all about and accounting’s evolving role in business.


• New Guiding Principles System: Students easily locate the information they need to master course concepts with the new “Guiding Principles System (GPS)” at the beginning of every chapter. This innovative system plots a course through the chapter content by displaying the chapter objectives,



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major topics related to each chapter objective, and related Example Exercises. The reference to the “At a Glance” chapter summary completes this proven system that leads students quickly to the information they need.





FEATURES:






CONTENTS:

1. Introduction to Managerial Accounting.2. Job Order Cost Systems.3. Process Cost Systems.4. Cost Behavior and Cost-Volume-Profit Analysis.5. Variable Costing for Management Analysis6. Budgeting.7. Performance Evaluation Using Variances from Standard Costs.8. Performance Evaluation for Decentralized Operations.9. Differential Analysis and Product Pricing.10. Capital Investment Analysis.11. Cost Allocation and Activity-Based Costing.12. Cost Management for Just-in-Time Environments.13. Statement of Cash Flows.14. Financial Statement Analysis.Appendix A: Interest Tables.Appendix B: Annual Report.

©2009, 1,400p, Paperback, ISBN-10: 0324596715, ISBN-13: 9780324596717, South-Western

PRINCIPLES OF ACCOUNTING

ACCOUNTING: CONCEPTS AND APPLICATIONS, INTERNATIONAL EDITION, 10EJames D. Stice, Brigham Young University; Earl K. Stice, Brigham Young University; W. Steve Albrecht, Brigham Young University; Monte R. Swain, Brigham Young University

Accounting is about decision making using financial information. The focus of this text is on developing within students the ability to critically analyze accounting information and make informed business decisions. Students are exposed to a lot of real-world examples where they can see the effect that accounting information has on the decisions made by real companies. Also chapters are split into basic and expanded material so that the professor can easily cover the basics of a topic or, if he or she prefers, delve deeper into a selected topic. Finally, analysis is incorporated throughout the text so that students can learn to use accounting information as they learn how that information is prepared.


• Practice Exercises - Approximately 20 short exercises per chapter that usually cover a single topic. These can be used in the classroom or assigned to students to complete prior to the lecture on that topic.

• New module on ‘earnings management’ and a new module on the Sarbanes-Oxley Act.

• Many New and Rewritten Exercises and Problems-Many current exercises and problems have been rewritten, and a number of new exercises and problems have been added.

FEATURES:

• Business Activities Organization: This approach is taken to show accounting within the framework of how an organization does its business rather then showing business complying with an accounting framework. This gives students a more accurate framework to make understanding accounting’s role a easier to grasp and more realistic.

• Real Company Financial Statements: An enhanced integration of real company financial statements and real-world examples in every chapter gives students a clear picture of how to use accounting information. Microsoft continues as the flagship company for this edition.

• Basic and Expanded Material: Most chapters are divided into two parts. The first part includes material that needs to be covered to understand essential accounting concepts, while the second part features “expanded material” dealing with nonessential topics or additional complexities to be covered at the instructor’s discretion. This allows the ultimate flexibility for instructors.

• Comprehensive Problems: A comprehensive problem, integrating multiple issues and methods, is found at the end of each part of the text.

• Summaries: Several concise summaries are presented within each chapter to help students remember the important points just discussed, and each chapter concludes with a comprehensive summary, organized by learning objectives.

• Focus on Global Economy: To help students develop this global perspective, many international examples are provided throughout the text. In addition, there is at least one International Case provided at the end of each chapter.

CONTENTS:

Part 1: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE. 1. Accounting

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Information: Users and Uses. 2. Financial Statements: An Overview. 3. The Mechanics of Accounting. 4. Completing the Accounting Cycle. 5. Ensuring the Integrity of Financial Information. Comprehensive Problem 1-5. Part 2: OPERATING ACTIVITIES. 6. Selling a Product or Service. 7. Inventory. 8. Completing the Operating Cycle. Comprehensive Problem 6-8. Part 3: INVESTING AND FINANCING ACTIVITIES. 9. Investments in Property, Plant, and Equipment and in Intangible Assets. 10. Long-Term Debt Financing. 11. Equity Financing. 12. Investments in Debt and Equity Securities. Comprehensive Problem 9-12. Part 4: OTHER DIMENSIONS OF FINANCIAL REPORTING. 13. The Statement of Cash Flows. 14. Introduction to Financial Statement Analysis. Part 5: FOUNDATIONS OF MANAGEMENT ACCOUNTING. 15. Management Accounting and Cost Concepts. 16. Cost Flows and Business Organizations. 17. Activity-Based Costing. Comprehensive Problem 15-17. Part 6: CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM. 18. Budgeting and Control. 19. Controlling Cost and Profit. Part 7: MAKING DECISIONS USING MANAGEMENT ACCOUNTING. 20. Cost Behavior and Decisions using C-V-P Analysis. Comprehensive Problem 18-20. 21. Relevant Information and Decisions. 22. Capital Investment Decisions. Comprehensive Problem 21-22. Part 8: CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING. 23. New Measures of Performance. Appendix A: 2006 Wal-Mart Annual Report. Appendix B: Time Value of Money. Glossary. Subject Index. Real World Company Index.

©2008, 1344pp, Papberback, ISBN-10: 0324648502, ISBN-13: 9780324648508, South-Western

ACCOUNTING: INFORMATION FOR DECISIONS, 2ERoger H. Juchau, University of Western Sydney; Jack Flanagan, Notre Dame University Australia; Garry Tibbits, University of Western Sydney; Graeme J. Mitchell, University of Western Sydney

This is the second Australian adaptation of Ingram’s US text titled Accounting: Information for Decisions. This text imparts to students the importance of accounting as a source of real business intelligence. Written to address the needs of both non-accounting and accounting majors, at both undergraduate and MBA levels, this timely text emphasises the use of accounting in everyday business activities. Students learn both when and why accounting information is the key to communicating important information within an organisation, so that as managers they can make educated choices.The first half of the text demonstrates how organisations use accounting information to make financing, investing and operating decisions. The second half emphasises managerial accounting as a key communication process for management decision making.


• Fully updated to be consistent with the Australian equivalents of IFRS. • Chapters 1 to 6 have been extensively reorganised to create a more focussed

description of the accounting cycle. These changes include a more logical grouping of topics to increase clarity and continuity for students.

• Increased coverage of adjustments and the accrual process. • New Chapter 2 Business Activities - The Source of Accounting Information. • Revised spreadsheet presentation - the spreadsheet presentation of

transactions have been redesigned to better illustrate the effect of income statement accounts on the accounting equation.

• New optional Debit and Credit appendix to Chapter 2 allows flexibility in how this material is taught.

• New “Food for Thought” sections and a running case at the start of each chapter assists students to place the chapter content in context and provide a framework for applying the key accounting concepts.

• Enhanced coverage of ethics throughout the text. • Real-world examples are used in the exercises, cases and problems. • New Management Accounting Chapter on Computerised Manufacturing

Systems.

FEATURES:

• The text presents accounting as extending beyond the traditional role of collecting data and creating information, showing accounting to be integral to decision-making processes within organisations.

• Cases throughout each chapter enable students to put the theory they have learnt into practice and make real managerial decisions.

• Managerial icons throughout the chapters flag the information that prepares students to understand managerial accounting and that links financial and managerial accounting together.

• Excel̈ activities are integrated throughout the text and in the end-of-chapter exercises. “Using Excel” boxes explain how Excel¨ is used in real-world business situations.

• “Self-Study Problems” throughout each chapter allow students to reinforce the cumulated concepts they have learnt before proceeding to the next section. Answers to these problems are provided at the end of each chapter.

• Extensive end-of-chapter material includes questions, exercises, problems and case studies.

CONTENTS:

Financial Accounting. Part 1: The Accounting Information System. 1. Accounting and organisation. 2. Business activities - The source of accounting information. 3. Measuring revenues and expenses. 4. Reporting earnings and financial position. 5. Reporting cash flows. 6. Full and fair reporting. 7. Computerised accounting systems. Part 2: Analysis and Interpretation of Financial Information. 8. The time value of money. 9. Financing activities. 10. Analysis of financing activities. 11. Investing activities. 12. Analysis of investing activities. 13. Operating activities. 14. Analysis of operating activities. Management Accounting. Part 3: Product Costing and Decision Making. 1. Accounting and management decisions. 2. Cost categorisation, cost flow and measurement decisions. 3. Unit costs for decision making. 4. Cost allocation and business strategy. 5. Computerised manufacturing systems. 6. Analysing cost behaviour. 7. The budgeting process: Planning business activities. Part 4: Cost Evaluation and Performance. 8. Cost variances and quality management. 9. Improving operational management. 10. Controlling decisions in decentralised organisations. 11. Capital investment decisions. 12. Internal control. 13. A closer look at service organizations.

©2007, Paperback, ISBN-10: 0170127982, ISBN-13: 9780170127981, Cengage Learning Australia

ACCOUNTING: INFORMATION FOR DECISIONS, INTERNATIONAL EDITION, 3ERobert W. Ingram, University of Alabama; Thomas Albright, University of Alabama; Bruce Baldwin, Arizona State University West; John Hill, Indiana University

Discover when and why accounting information is key to communicating important information within an organization with ACCOUNTING: INFORMATION FOR DECISIONS, Fourth Edition. The first half of the text demonstrates how organizations use accounting information to make financing, investing, and operating decisions. The second half emphasizes managerial accounting as a key communication process for management decision-making.

FEATURES:

• Early Presentation of Key Financial Statements: This early, straightforward coverage of the balance sheet, the income statement, the statement of cash flows, and the statement of stockholders’ equity carefully guides student understanding of how the statements interrelate and impact each other.

• Transaction Effects Equation: Examples of the classification of transactions are denoted by a revised transaction effects equation, which easily illustrates for students the impact of their decisions on the financial statements.

• Analysis of Real Companies: The authors have consistently and carefully chosen real companies and highlighted this financial information in order



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to provide students with compelling examples and illustrations of financial accounting topics.

• Contemporary vs. Traditional Approaches: Contemporary, as well as traditional, management accounting philosophies and methods are covered. The benefits and drawbacks of the different approaches are explained in a simple, straightforward manner.

• Service Industry Coverage: Managerial accounting issues are related to service companies within each managerial chapter and in the end-of-chapter material to provide a broader view of the business environment.

• Strategic Focus: The book’s strategic focus demonstrates how businesses and organizations use managerial accounting to achieve operating and organizational objectives

©2005, 1248pp, Paperback, ISBN-10: 0324225342, ISBN-13, 9780324225341, South-Western

CONTEMPORARY ACCOUNTING, 6EMike Bazley, Retired; Phil Hancock, University of Western Australia; Aidan Berry, University of Brighton; Robin Jarvis, Kingston University

This brand new sixth edition of Contemporary Accounting provides students with a thorough, systematic introduction to accounting principles and modern accounting issues and practices.Fully updated to reflect Australia’s adoption of the International Reporting Standards, this new edition enables students to develop an understanding of key accounting concepts such as assets, liabilities, equity revenues and expenses.


• Fully updated to be consistent with the Australian equivalents to the International Financial Reporting Standards.

• Extensive pedagogical changes: the learning objectives for each chapter are now referenced throughout each chapter. The end-of-chapter summaries have been rewritten as a summary in respect of each learning objective. Review exercises have now been included throughout each chapter with solutions at the end of the chapter so that students can test their understanding of issues as they read each chapter.

• Chapter 13 is a substantially revised chapter, which includes updated material on corporate governance and a new section on triple bottom line reporting. A triple bottom line report refers to publication in an integrated report of economic, environmental and social information.

• Chapter 2 is a revised chapter on the financial reporting framework in Australia. It incorporates material on the role of the auditor (from Chapter13 in the fifth edition). The Australian approach to the adoption of the Australian Equivalents to International Financial Reporting Standards is explained.

• Chapter 14 has been revised and the section on ratio analysis has been rewritten. Comparison of ratios between Coles-Myer and Woolworths are also added. The statement of changes in equity has also been included.

• Chapter 21 has been revised and now includes a new section on Economic Value Added (EVA) as another way of measuring performance.

• Chapter 10 has been revised to include details about the classification of preference shares and other financial instruments under AIFRS. More explanation is also included about the meaning of short-term, medium-term and long-term sources of finance.

• Chapter 11 has been revised to include the statement of changes in equity as one of the financial statements produced by a company.

FEATURES:

• Numerous real-life examples from company reports and newspaper articles, which help students to place their learning in context.

• Learning objectives are listed at the beginning of each chapter and integrated throughout, emphasising what students need to learn.

• Key-concept boxes are placed within each chapter, bringing special attention to important points.

• End-of-chapter case studies focus student attention on ethical issues in accounting and the business environment.

• End-of-chapter summaries provide a review of each chapter’s important concepts in outline form.

CONTENTS:

1. Introduction to accounting. 2. The financial reporting framework. 3. Wealth and the measurement of profit. 4. The balance sheet. 5. The income statement and statement of changes in equity. 6. Introduction to the worksheet. 7. Inventories and work in progress. 8. Debtors, creditors, accruals and prepayments. 9. Non-current assets and depreciation. 10. Financing and business structures. 11. Final accounts, partnerships and companies. 12. Internal control of cash, statement of cash flows and other issues. 13. Corporate failures. 14. Financial statement analysis. 15. Internal users, internal information, planning and control. 16. Capital investment decisions. 17. Basic cost management concepts. 18. Cost behaviour and cost-volume-profit analysis. 19. Accounting for decision-making: with and without resource restraints. 20. Budgets. 21. Performance measurement and the balanced scorecard.

©2007, 770pp, Paperback, ISBN-10: 0170129756, ISBN-13: 9780170129756, Cengage Learning Australia

EXCEL APPLICATIONS FOR ACCOUNTING PRINCIPLES, 3EGaylord N. Smith, Albion College

The text introduces students to the power of spreadsheets. It contains over 50 spreadsheet problems that reinforce principles of accounting concepts. The problems incorporate formula development and model building skills that may be used in a variety of accounting applications. Emphasis is placed on what if analysis.

FEATURES:

• Model Building Applications - The workbook allows students to actually build models designed to be used in a variety of accounting applications in either a problem format or a longer case format.

• Sample and Preprogrammed Problems - A variety of simple problems and demonstration problems test student knowledge of accounting by having them complete partially completed spreadsheet models. This step by step approach provides a thorough foundation for honing their Excel® Skills.

• “What if” Scenarios - Heavy emphasis is placed on “what if” analysis. Students can explore options and make recommendations beyond a simple solution to a problem

CONTENTS:

Preface. Instructions For Practice Problems. Practice Preprogrammed Problem Instructions. Practice Worksheet Tickler. Practice Chart Tickler. Practice Model-Building Problem. Preprogrammed Problems. Model-Building Problem Checklist. Model-Building Problems.




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| Accounting

PRINCIPLES OF ACCOUNTING, 10EBelverd E. Needles, Jr., DePaul University; Marian Powers, Northwestern University; Susan V. Crosson, Santa Fe Community College, Florida

Needles, Powers, and Crosson continue to help instructors stay on top of the change curve with Principles of Accounting. Balanced, flexible content in this market-leading text is supported by an array of integrated print and technology supplements. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students’ core skills and competencies, or integrate technology into the classroom, Principles of Accounting provides a total solution, making it the natural choice for accounting instructors. Ideal for two-semester courses, the Tenth Edition focuses primarily on the use of accounting information in today’s business world--beginning with sole proprietorships--and represents the most significant revision of the text to date. Content updates reflect current accounting and business practices, while greater attention is given to ethics, service enterprises, and international issues. In addition, the text features a more concise, accessible writing style; a new design to emphasize the user-oriented content; and enhanced technology components for both instructors and students. Accuracy reviewers check every line and work through each exercise in the text and supplements, making Principles of Accounting the most accurate among similar texts on the market.

FEATURES:

• New! A completely new, streamlined interior design emphasizes the user-oriented content and features more than 50 captioned photos, new line art, and a contemporary color palette that unify the text’s elements and aid students’ understanding of accounting.

• New! The Tenth Edition offers greater accessibility than ever before, appealing to a broad range of interests and skill levels. Where possible, detailed information has been made more concise, and procedural material has been rewritten to focus more on the use of accounting information in today’s business world.

• New! The Eduspace online learning tool pairs the widely recognized resources of Blackboard with quality, text-specific content from Houghton Mifflin. Auto-graded algorithmic homework exercises and MP3 files of chapter summaries come ready-to-use. Additional course management materials include CL Testing (powered by Diploma), Houghton Mifflin’s General Ledger Software, and diagnostic tools in HM Assess. Also within Eduspace, Principles of Accounting is available in an eBook format for quick access.


• New! The text features more than 230 publicly held companies--as well as international, governmental, and not-for-profit organizations--to illustrate the real-world application of accounting principles. New coverage includes CVS, Kraft Food Corporation, and Southwest Airlines. In addition, web links to the annual reports of companies mentioned in the text are available at the Online Study Center for students.



CONTENTS:

1. Uses of Accounting Information and the Financial Statements. 2. Analyzing Business Transactions. 3. Measuring Business Income. 4. Completing the

Accounting Cycle. 5. Financial Reporting and Analysis. 6. The Operating Cycle and Merchandising Operations. 7. Inventories. 8. Cash and Receivables. 9. Current Liabilities and the Time Value of Money. 10. Internal Control. 11. Long-Term Assets 12. Contributed Capital. 13. Long-Term Liabilities. 14. The Corporate Income Statement and the Statement of Stockholders’ Equity. 15. The Statement of Cash Flows. 16. Investments. 17. Financial Performance Measurement. 18. The Changing Business Environment: A Manager’s Perspective. 19. Cost Concepts and Cost Allocation. 20. Costing Systems: Job Order and Process Costing. 21. Activity-Based Systems: ABM and JIT 22. Cost Behavior Analysis. 23. The Budgeting Process. 24. Performance Management and Evaluation. 25. Standard Costing and Variance Analysis. 26. Analysis for Decision Making.


New Edition!

PRINCIPLES OF ACCOUNTING, INTERNATIONAL EDITION, 23EJames M. Reeve, University of Tennessee; Carl S. Warren, University of Georgia; Jonathan Duchac, Wake Forest University

With a firm understanding of the changing needs of students, PRINCIPLES OF ACCOUNTING 23E, leads students to accounting mastery using an integrated learning system. Building on the authors’ proven approach, students are guided through the preparation of financial statements as the authors artfully provide a framework for understanding what accounting is all about and accounting’s evolving role in business.





• “At a Glance” Chapter Summary: The “At a Glance” summary grid ties everything together and helps students stay on track. First, the Key Points recap the chapter content for each chapter objective. Second, the related Key Learning Outcomes list all of the expected student performance capabilities



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that come from completing each objective. In case students need further practice on a specific outcome, the last two columns reference related Example Exercises and their corresponding Practice Exercises.




FEATURES:







CONTENTS:

1. Introduction to Accounting and Business.2. Analyzing Transactions.3. The Adjusting Process.4. Completing the Accounting Cycle.5. Accounting Systems.6. Accounting for Merchandising Businesses.7. Inventories.8. Sarbanes Oxley, Internal Controls, & Cash.9. Receivables.10. Fixed Assets and Intangible Assets.11. Current Liabilities & Payroll.12. Accounting for Partnerships and Limited Liability Companies.13. Corporations: Organization, Capital Stock Transactions, and Dividends.14. Long-Term Liabilities: Bonds and Notes15. Investments and Fair Value AccountingComplete Financial Statements for Mornin’ Joe.16. Statement of Cash Flows.17. Financial Statement Analysis.18. Introduction to Managerial Accounting.19. Job Order Cost Systems.20. Process Cost Systems.21. Cost Behavior and Cost-Volume-Profit Analysis.22. Budgeting.23. Performance Evaluation Using Variances from Standard Costs.24. Performance Evaluation for Decentralized Operations.25. Differential Analysis and Product Pricing.26. Capital Investment Analysis.Appendix A: Interest Tables.Appendix B: Reversing Entries.Appendix C: Merchandising End-of-Period Spreadsheet.Appendix D: Annual Report.

©2009, 1,328p, Paperback, ISBN-10: 0324664443, ISBN-13: 9780324664447, South-Western

SURVEY OF ACCOUNTING

ACCOUNTING FOR MANAGERS, 4EJohn Glynn, University of Wollongong; Michael Murphy, University of Kent ; Anne Abraham, University of Wollongong; Bill Wilkinson, University of Wollongong

Accounting for Managers is an established introductory survey text. The approach taken emphasises the conceptual underpinnings of the subject, and views it from the point of view of managers’ need for information. Not least the book emphasises the increasing importance of general managers understanding the role played by their accounting and financial management colleagues. The book gives an appreciation of the three traditional subject divisions of financial accounting, management accounting and finance. The book is broad in scope and encompasses accounting for public sector as well as private sector organisations.The book gives students on executive or general MBA courses an overview of the role of accounting and finance in business, and is also suitable for undergraduates of business and management studies.

FEATURES:

• The contents of the book have been rationalised and reorganised into a tighter 19-chapter structure

• Two new chapters are introduced: 16 Accounting for Supply Chain Management and 17 Governance and Ethics

• Chapters 3, 4 and 5 of the current edition, that deal with the main accounting statements and reporting requirements, have been consolidated into one chapter, Chapter 11.

• Those parts of the book that cover financial reporting will now be based on International Financial Reporting Standards (mainly Chapter 11), reflecting their increasing importance

• Wide topic coverage of financial accounting, management accounting and finance in one set of covers

• Coverage of public and not for profit accounting issues• Discursive narrative style suitable for a more mature MBA readership

CONTENTS:

PART 1. ACCOUNTING AND THE ORGANISATION.1. The nature and purpose of accounting and its management interface 2. The organisational context of accounting.PART 2. COST AND MANAGEMENT ACCOUNTING.3. Cost concepts and measurement.4. Cost analysis for management decisions.5. Budgetary planning and control. 6. Internal performance, evaluation and transfer pricing.PART 3. BUSINESS FINANCE.7. Accounting and longer-term decision making.8. Financing business operations.9. Capital structure and dividend decisions.1.0 Business reorganisation.PART 4. FINANCIAL REPORTING.11. The principles and regulation of external financial reporting.12. Obtaining useful information from financial statements.13. Auditing and management.14. Accounting and working capital management.15. Business taxation.PART 5. ISSUES IN ACCOUNTING.16. Accounting for supply chain management17. Accounting for governance and ethics.18. Accounting for social responsibility and the environment.19. Strategic business accounting.Index


survey of accounting


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ACCOUNTING FOR MANAGERS, 3EText and CasesWilliam J. Bruns, Harvard Business School

Using the Harvard Case Method, Accounting for Managers covers both financial and managerial topics in one term. It is designed for use at the graduate (MBA) level, or by advanced undergraduates and/or advanced AACSB schools. While this textbook does not ask the student to know everything accountants do, it does introduce them to the terminology forms and formats of financial statements and accounting analyses and illustrations. This approach is employed so the students can comprehend much of what goes on. Accounting for Managers will prepare your students to deal with the current and future developments which face accountants and managers in situations where complex financial transactions, events, and status must be communicated.


• Two new sections on Managerial Accounting have been added (Part 4.- Cost Concepts and Analysis, and, Part 6. - Analysis for Capital Investment Decisions)

• Twenty new cases are included.

FEATURES:

• An emphasis on financial reporting from a user-perspective.• Use of Case Studies! Case studies are used as the major learning tool. This

enables students to experience second-level learning (about companies and industries), in addition to learning how to solve problems and provide information to managers and external parties.

• Short Chapters. Students spend the majority of time in analyzing and resolving accounting issues.

• Accounting for Managers includes a broad introduction to management as a use of accounting information.

CONTENTS:

Introduction. PART I. AN OVERVIEW OF ACCOUNTING AND FINANCIAL REPORTING. The Accounting Framework, Financial Statements, and Some Accounting Concepts. Case: Chemalite, Inc. Introduction to Accounting Records. Case: Hanson Ski Products. Case: Thumbs Up Video, Inc. Case: Monterrey Manufacturing Company. Introduction to Financial Ratios and Financial Statements. Case: Indentify the Industries - 1996. Case: Colgate-Palmolive Company. HOW ACCOUNTANTS MEASURE AND REPORT. Accounting for Current Assets. Case: LIFO or FIFO? That is the Question. Recognizing Revenues and Expenses: When is Income Earned? Case: R. J. Reynolds Tobacco Company. Case: Circuit City Stores, Inc. (A). Case: Intel Pentium Chip Controversy (A). Accounting for Property, Plant, Equipment and Other Assets. Case: Depreciation at Delta Air Lines and Singapore Airlines (A). Case: Depreciation at Delta Air Lines and Singapore Airlines (B). Case: Kansas City Zephyrs Baseball Club, Inc. Case: Buying Time Liabilities and Time. Case: Laurinburg Precision Engineering. Case: Belgrave Corporation. Case: Accounting for Frequent Flyers. Introduction to Owner’s Equity. Case: FMC Corporation Solving the Puzzle of the Cash Flow Statement. Case: Statement of Cash Flows: Three Examples. Case: Crystal Meadows of Tahoe, Inc. MANAGING FINANCIAL REPORTING. Auditors and Their Opinions. Case: Total Fitness, Inc. (A) Esperanto for Accountants. Case: WPP Group and Its Acquisitions. Diversity in Accounting Principles. Case: Kendall Square Research Corporation (A). Case: Harnischfeger Corporation. COST CONCEPTS AND ANALYSIS. Understanding Costs for Management Decisions. Case: Precision Worldwide, Inc. Case: Lille Tissages, SA. Case: Prestige Telephone Company. A Brief Introduction to Cost Accounting Case: Hilton Manufacturing Company. PRODUCT COSTING AND AN INTRODUCTION TO COST MANAGEMENT. Accounting for Indirect Costs. Case: Seligram, Inc.: Electronic Testing Operations. Activity Accounting: Another Way to Measure Costs. Case: Destin Brass Products Co. Case: Siemens Electric Motor Works (A). Case: Kanthal (A). Standard Costs and Variance Analysis. Case: Waltham Motors

Division. Case: Mile High Cycles. Case: Polysar Limited. PART SIX: ANALYSIS FOR CAPITAL INVESTMENT DECISIONS. Basic Capital Investment Analysis. Case: Riverbend Telephone Company. Case: Reto S.A. Case: The Super Project. PART SEVEN: MEASUREMENTS FOR MANAGEMENT CONTROL. Control in an Age of Empowerment. Case: Indianapolis: Implementing Competition in City Services. Case: Nordstrom: Dissension in the Ranks? (A). Case: Codman & Shurtleff, Inc.: Planning and Control System. Responsibility Centers and Performance Measurement. Case: Western Chemical Corporation The Balanced Scorecard - Measures that Drive Performance. Case: Chadwick, Inc. REVIEW CASES. Consulting Partners & Co. King’s Mountain Distillery, Inc.


ACCOUNTING IN A BUSINESS CONTEXT, 4EAidan Berry; Peter Jarvis, University of Surrey

The fourth edition of Accounting in a Business Context provides a clear and comprehensive introduction to accounting and finance for students on business and business-related courses. Fully revised and up-dated, it offers the ideal balance of coverage of financial accounting, management accounting and finance topics. Presented in a readable and accessible way using numerous real world examples, this highly popular text is the most complete text on the market for students from non-accounting disciplines. By focusing on how managers use information in the business world, rather than how accountants prepare it, the authors successfully covey the role of accounting in its wider managerial setting without burdening the student with unnecessary technical detail or accounting jargon. The book is pedagogically well developed and includes learning objectives, exercises, examples, case studies, diagrams, summaries, review questions, and a companion website to supplement the text. This ever-popular text enjoys a wide readership amongst students taking an introductory course in accounting and finance at both undergraduate and taught postgraduate level.


• A new chapter on management of working capital• Expanded coverage of activity based costing and new techniques such as

target costing• Expanded coverage of finance to include sources of finance, short-term

financing and financial risk management• Coverage of all relevant International Financial Reporting Standards (IFRS)

and adoption of new IFRS terminology• An up-dated companion website including new Excel worksheet examples

and multiple choice question bank• New and up-dated case studies, many taken from real life company reports

and accounts• More questions for tutors with answers on the companion website

CONTENTS:

Part 1 Financial Accounting. 1.Introduction to Accounting. 2. Wealth and the Measurement of Profit. 3. The Measurement of Wealth. 4. The Income Statement and the Cashflow Staement. 5. Introduction to the Worksheet. 6. Inventory. 7. Amounts receivable and amounts payable. 8. Non-current Assets, Fixed Assets and Depreciation. 9. Financing and Business Structures. 10.Cashflow Statements. 11. Final Accounts, and Company Accounts. 12. Financial Statement Analysis. Part 2 Management Accounting. 13. Internal Users and Internal Information. 14. Planning and Control. 15. Cost Behaviour and Cost-Volume-Profit Analysis. 16. Accounting for Overheads and Products Cost. 17. Accounting for Decision Making: When There Are No Resource Constraints. 18. Accounting for Decision Making: Resource Constraints and Decisions which are Mutually Exclusive. 19. Budgets. 20. Investment Decisions. 21. Management of Working Capital. Answers



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to Review Questions and Selected Problem Questions. Biblio information.


BUSINESS ACCOUNTING AND FINANCE, 2EFor Non SpecialistsCatherine Gowthorpe, Oxford Brookes University

Business Accounting and Finance for Non Specialists is aimed at non-specialist students of accounting and finance on a first course in the subject. It gives a lively and wide-ranging survey of the basic principles of finance, financial accounting and management accounting.

FEATURES:

• Comprehensive survey of financial and management accounting, and finance

• First (optional) Section of the book is on Business Finance• Extremely clearly written in a lively style with many worked examples• Large quantity of question and answer material is provided• Extensive support package including Lecturer’s Guide and Companion

Website

CONTENTS:

SECTION 1: BUSINESS FINANCE. 1. Introduction to Business Organisations and Finance. 2. Starting a Business. 3. The Growing Business. 4. Large Businesses. 5. The Role of Accounting in Business. SECTION 2: FINANCIAL ACCOUNTING. 6. The Balance Sheet. 7. The Profit and Loss Account. 8. Adjustments to the Profit and Loss Account and Balance: 1. 9. Adjustments to the Profit and Loss Account and Balance: 2. 10. Cash Flow. 11. Financial Reporting by Limited Companies. 12. Understanding Financial Reports: Analysis of Trends. 13. Understanding Financial Reports: Using Accounting Ratios. SECTION 3: MANAGEMENT ACCOUNTING. 14. Management and Cost Accounting Information. 15. Costing. 16. Budgeting. 17. Standard Costing, Flexible Budgeting and Variance Analysis. 18. Marginal Costing for Decision Making. 19. Pricing. 20. Capital Investment Decisions. 21. Performance Measurements and Reporting.


FINANCE AND ACCOUNTING FOR BUSINESS, 2EBob Ryan, Gloucestershire Business School

Finance and Accounting for Business gives a user or non-specialist perspective on accounting. It introduces financial and management accounting and finance clearly and comprehensively to business and management students and those from other disciplines who need a broad understanding of this topic for use in their future career. Based upon thirty years’ teaching experience Bob Ryan has produced an original and dynamic text designed to meet the needs of the student and lecturer. The book gives students on executive or general MBA courses an overview of the role of accounting and finance in business, and is also suitable for undergraduates of business and management studies.


• Chapters 1 - 5 (financial accounting) are updated to bring into line with the International Financial Reporting Standards’’ terminology and layouts (particularly with respect to the Income Statement and Cash flow Statement)

• The ‘’balance sheet equation’’ term is removed and replaced by ‘’extended trial balance’’ and elements of the current appendix on bookkeeping are

brought into chapters 2 and 3. • Chapter 2 will be split into two shorter chapters in order to better pace the

study of the subject at this early stage. • Chapter 5 on the analysis and interpretation of accounts is extended and split

into two chapters. The material on the investor ratios currently in chapter 12 will be brought into this chapter to give a more coherent treatment of accounting analysis.

FEATURES:

• The book is conceptually strong and is well illustrated with vivid cases, real-world examples and worked-through exercises, placing the theory in a practical context.

• It incorporates a wealth of question and exercise material for students to test their understanding, with answers supplied for students to check on their progress as they work through the book.

• An extensive website full of further resources is available to support the text. It includes interactive question and answer material, additional worked-through mini-cases, definitions of common accounting and finance terms and numerous useful links for students; additional question and answer material, additional cases, teaching notes and PowerPoint slides on a password-protected section for lecturers.

• No prior knowledge of the subject is assumed and the wealth of self-study material within the text makes it the ideal book for self and distance learning as well as taught programmes.

CONTENTS:

PART 1. INTRODUCTION. Chapter 1. The Role of Accounting and Finance in Business. PART 2. FINANCIAL ACCOUNTING. Chapter 2. Introduction to Financial Accounting. Chapter 3. Building the Accounts. Chapter 4. Principles of Financial Reporting. Chapter 5. Corporate Reporting. Chapter 6. The Analysis of Accounting Information. Chapter 7. The Formal Analysis of Company Accounts. PART 3. MANAGEMENT ACCOUNTING AND CONTROL. Chapter 8. The Principles of Cost and Revenue Measurement. Chapter 9. Cash Forecasting, Business Planning and Management Control. Chapter 10. Cost and Revenue Allocation Models. Chapter 11. Pricing Products and Services. PART 4. FINANCIAL MANAGEMENT. Chapter 12. The Management of Working Capital. Chapter 13. Investment Appraisal. Chapter 14. Performance Measurement.




www.cengageasia.com

| Accounting

51

New Edition!

SURVEY OF ACCOUNTING, INTERNATIONAL EDITION, 4ECarl Warren, University of Georgia

SURVEY OF ACCOUNTING 4e is designed for a one-term introductory accounting course. It provides an overview of the basic topics in financial and managerial accounting, without the extraneous accounting principles topics that must be skipped or otherwise modified to fit into a one-term course. Written for students who have no prior knowledge of accounting, the text emphasizes how accounting reports are used by managers, investors, and other business stakeholders.


• New comprehensive manufacturing example: A comprehensive example featuring the Legend Guitar Company illustrates the manufacturing processes and provides students with a framework to discuss managerial accounting topics. A corresponding video within CengageNOW Express™ features Washburn Guitar, an actual company, to further bring to life the Legend Guitar example from the text.

• NEW CengageNOW Express™ for SURVEY OF ACCOUNTING, 4e, International Edition, is an online homework solution that delivers better student outcomes--NOW! CengageNOW Express™ focuses on the textbook homework that is central to success in accounting with streamlined course start-up, straightforward assignment creation, automatic grading and tracking student progress, and instant feedback for students.

FEATURES:

• Integrated Financial Statement framework: The integrated Financial Statement framework clearly demonstrates the impact of transactions on the balance sheet, income statement, and the statement of cash flows. Students gain an understanding of the interrelationship among these financial statements.

• Simple-to-complex student-friendly format: Throughout this edition, accounting concepts are presented in a simple-to-complex format that invites learning. Basic accounting concepts are introduced in Chapter 2 using cash transactions. Accrual accounting concepts and transactions are introduced in Chapter 3.

• Non-procedural approach: This book emphasizes how financial reports are used by business stakeholders to make business decisions rather than focusing on debit and credit terminology.

• Flexibility to emphasize debits and credits: Appendix A on Double Entry Accounting creates flexibility by providing you with the necessary materials to cover debits and credits if you prefer. The Instructor’s Manual includes versions of exercises and problems using debits and credits.

• Illustrative Problems with solutions: The Illustrative Problem at the end of each chapter helps students better understand the chapter concepts by representative, sample problems with solutions.

CONTENTS:

1. The Role of Accounting in Business. 2. Basic Accounting Concepts. 3. Accrual Accounting Concepts. 4. Accounting for Merchandise Businesses. 5. Internal Control and Cash. 6. Receivables and Inventories. 7. Fixed Assets and Intangible Assets. 8. Liabilities and Stockholders’ Equity. 9. Financial Statement Analysis. 10. Accounting Systems for Manufacturing Businesses. 11. Cost Behavior and Cost-Volume Profit Analysis. 12. Differential Analysis and Product Pricing. 13. Budgeting and Standard Cost Systems. 14. Performance Evaluation for Decentralized Operations. 15. Capital Investment Analysis. Appendix A: Double-Entry Accounting Systems. Appendix B: Process Cost Systems.


TAXATION


ADVANCED MALAYSIANTAXATION Nor Shaipah Abdul Wahab , Universiti Utara Malaysia; Natrah Saad , Universiti Utara Malaysia

Advanced Malaysian Taxation contains a comprehensive coverage of essential topics in a streamlined format and organized in an efficient manner that does not overwhelm readers. The book includes the amendment in statutory requirements, such as Income Tax Act 1967, Promotion of Investment Act 1986, Banking and Financial Institution Act 1989, Islamic Banking Act 1983 as well as the latest amendments arising form Budget 2005 to update readers with current practice and budget. The topics are well explained in simple words with illustrations. In addition, a set of sample questions is provided to achieve true comprehension. It is designed as a course-book for undergraduates and diploma levels. It is also suitable for readers who wish to understand Malaysian Taxation in a simple and easy to understand manner.

FEATURES:

• Written in clear and concise language by two experienced lecturers.• Includes the amendment in statutory requirements of Income Tax Act 1967,

Promotion of Investment Act 1986, Banking and Financial Institution Act 1987, Islamic Banking Act 1983, etc.

• Sample questions are provided in the book. • Latest amendments arising from Budget 2005 to update readers with current

practice and budget.

CONTENTS:

Foreword. Preface. Table of Contents. Chap 1 Double Taxation Relief. Chap 2 Withholding Tax. Chap 3 Basis Period. Chap 4 Company Taxation. Chap 5 Investment Incentives. Chap 6 Incentives for Specialised Industries. Chap 7 Mining Allowance and Prospecting Expenditure. Chap 8 Agriculture and Forest Allowances. Chap 9 Taxation for Trust Body and Estates. Chap 10 Taxation for Cooperatives, Trade Associations and Clubs. Chap 11 Real Property Gains Tax.

©2006, Paperback, ISBN-10: 9812656197, ISBN-13: 9789812656193, Cengage Learning Asia

survey of accounting | taxation


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Accounting |

52

New Edition!

FEDERAL TAX RESEARCH, 8EWilliam A. Raabe, Ohio State University; Gerald E. Whittenburg, San Diego State University; Debra L. Sanders, Washington State University

With FEDERAL TAX RESEARCH, 8e, you will come to understand the latest techniques in tax research and the way this relates to the CPA exam. The eighth edition offers a new chapter on international tax research, an expanded review of tax ethics, and real-life cases to help you see the big picture of federal tax law. No other text can better prepare you on tax research procedures and multiple hands-on applications!

FEATURES:

• Unparalleled Coverage of Online and CD-Based Tax Research: The eighth edition offers an in-depth view of tax research resources such as RIA®, CCH, Westlaw®, LexisNexis®, and Kleinrock, exposing the user to the most commonly used tax research databases in the professional world.

• Extended Research Cases: These cases require in-depth, integrative research. They are designed to simulate the business environment, where multiple resources must be utilized to research a solution or conclusion.

• “Spotlight on Taxation” Boxes: These features in every chapter provide additional research tips, tax information, news, background, and factors to consider in

• Tutorial Quiz: For each chapter in the text, there are ten online interactive quiz questions. These quizzes give students additional practice on more difficult topics.

• Extensive Coverage of State and Local Tax Research Sources: State and local taxation are two areas that heavily influence the tax field and tax research. The text provides students with a comprehensive review of these key subjects, which students will need to know to be successful in the professional world.

• Thoroughly Updated: The eighth edition has been carefully updated to reflect all tax law and selected regulations changes issued since the previous edition.

• A new chapter on international tax research broadens the scope of student understanding. An expanded review of tax ethics helps students consider multiple implications of various procedures. More real-life cases help foster true comprehension of federal tax law. More material has been added on the role of tax research for the CPA exam.

CONTENTS:

Part I The Tax Research Environment.Chapter 1 Introduction to Tax Practice and Ethics.Chapter 2 Tax Research Methodology.Part II Primary Sources of Federal Tax Law.Chapter 3 Constitutional and Legislative Sources.Chapter 4 Administrative Regulations and Rulings.Chapter 5 Judicial Interpretations.Part III Research Tools.Chapter 6 Tax Services and Periodicals.Chapter 7 Legal Services and Internet Sites.Chapter 8 Citators and Other Finding Devices.Chapter 9 State Tax Services.Chapter 10 International Tax Services.Part IV Implementing the Research Tools.Chapter 11 Communicating Research Results.Chapter 12 Tax Planning.Chapter 13 Working with the IRS.Chapter 14 Tax Practice and Administration: Sanctions, Agreements, and Disclosures.Appendix A Time Value of Money Tables.Appendix

B Standard Tax Citations.Appendix C IRS Circular 230.Glossary.Index.



INTRODUCTION TOMALAYSIAN TAXATIONTeck Heang Lee, Universiti Tunku Abdul Rahman; Hoon Hong Tan, Universiti Tunku Abdul Rahman; Chee Kean Ng, Universiti Tunku Abdul Rahman; Liu Choo Yeo, Tunku Abdul Rahman College

This book is written with readers’ interest in our minds from the first page to the end. It is designed to provide a comprehensive framework of reference for students of Diploma, Degree or professional courses and tax practitioners. It outlines clearly the fundamental principles of the Malaysian Taxation in the most user friendly manner. The book is structured into 13 chapters which cover the essential topics in the course syllabus adapted by local universities, colleges and professional bodies. The content is presented in a simple and straight forward manner without compromising the comprehensive coverage. The 2008 Budget and its relevant changes are assimilated into this book so that our readers will be equipped with up-to-date information. The hard hitting facts coupled with examples in each chapter will maximize the ability of the readers in understanding the basic principles without being overwhelmed.

CONTENTS:

1. Introduction to Malaysian Taxation System. 2. Residence Status of Individuals and Companies. 3. Tax Administration. 4. Employment and Personal Taxation. 5. Other Sources of Income. 6. Relief and Personal Tax Computation. 7. Business Income. 8. Business Deductions. 9. Capital Allowance. 10. Company Taxation. 11. Partnership.12. Witholding Tax. 13. Sales & Service Tax.

©2008, 288pp, Paperback, ISBN-10: 9814246220, ISBN-13: 9789814246224, Cengage Learning Asia

taxation


www.cengageasia.com

| Accounting

53

Cengage Learning Asia TitleTAXATION IN CHINA

Liu Zuo, State Administration of Taxation of China

This book is a comprehensive guide to China’s taxation system and its development. Based on the current Chinese Tax legislation promulgated by the various sate bodies, namely the National People’s Congress, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs and Tariff, and the Classification Committee of the State Council, the author introduces China’s current tax system by going into the history of each tax and its subsequent development, highlighting the role of the taxpayer and organizations in the tax structure. To help explain these taxes, examples are sued to show how the computation is derived.

FEATURES:

• Written for taxation officials, university professors specialize in China Taxation and businessmen who intent to do business in China

• Comprehensive guide to China’s taxation system• History and the development of taxation in China• Covers all type of taxes• Highlighting the role of taxpayer and tax organization structure

CONTENTS:

1. Development of China’s Tax System. 2. The Current Tax System. 3. Value-Added Tax. 4. Consumption Tax. 5. Business Tax. 6. Enterprises Income Tax. 7. Foreign Enterprise Income Tax. 8. Individual Income Tax. 9. Resource Tax. 10. City and Township Land Use Tax. 11. House Property Tax. 12. U r b a n R e a l Estate Tax. 13. Inheritance Tax. 14. City Maintenance/Construction Tax. 15. Farm Land Occupation Tax. 16. Fixed Assets Investment Tax. 17. Land Appreciation Tax. 18. Vehicle Acquisition Tax. 19. Fuel Tax. 20. Social Security Tax. 21. Vehicle/Vessel Tax. 22. Vehicle/Vessel Plate Tax. 23. Vessel Tonnage Tax. 24. Stamp Tax. 25. Deed Tax. 26. Securities Exchange Tax. 27. Slaughter Tax. 28. Banquet Tax. 29. Agriculture Tax. 30. Agricultural Specialties Tax. 31. Animal Husbandry Tax. 32. Customs Duties/Tariffs. 33. Major Tax Incentives. 34. Non-Tax Fiscal Revenue. 35. Tax Collection and Administration System. 36. Tax Administrative Review. 37. Tax Administrative Appeal 38. Finance, Taxation, Customs: Organizational Structure.

©2006, 640pp, Hardcover, ISBN-10: 9812544380, ISBN-13: 9789812544384, Cengage Learning Asia

taxation


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The Gale Encyclopedia of Medicine The 5-vol. Gale Encyclopedia of Medicine fi lls a gap between introductory resources, such as single-volume family medical guides, and highly technical professional materials. Consult this authoritative, comprehensive in-depth medical guide for information on medical topics in language accessible to laypersons.eISBN: 9781414404851

International Encyclopedia of the Social SciencesThis 9-volume study of social sciences is a successor to the Encyclopedia of the Social Sciences (ESS, 1930-1935) and the initial set of the International Encyclopedia of the Social Sciences (IESS, 1968) — two groundbreaking Macmillan works that “established standards for knowledge in social science research and practice” (CHOICE, 2001). The entirely new International Encyclopedia of the Social Sciences covers scholarship and fields that have emerged and matured since the publication of the original international edition. Like its predecessors, the set meets the needs of high school and college students, researchers inside and outside academia, and lay readers in public libraries. eISBN: 9780028661179

Alternative EnergyThis three-volume set introduces students to issues surrounding both current energy sources and alternative energy options. While there is signifi cant discussion of the non-renewable resources now used to meet the majority of the world’s energy needs (oil, coal and natural gas), the primary focus of the set is on newer options to meet the ever-growing demand. These options include wind and solar energy, fuel cells, hydropower, geothermal power and biomass energy. In addition, more theoretical sources are also explored, including cold fusion, zero point energy and universal forces. eISBN: 9781414405070

Real-Life MathThis set helps students better-understand commonly studied math concepts by illustrating their use in everyday life. Everyday tasks – such as buying insurance, constructing a budget, reading graphs, adjusting cooking recipes or planning for retirement – are designed to support the modern mathematics curriculum and contain examples related to the global economy.eISBN: 9781414404998

Business Plans HandbookA collection of actual business plans compiled by entrepreneurs seeking funding for small businesses throughout North America. For those looking for examples of how to approach, structure and compose their own business plans, the Handbook presents 24 sample plans taken from businesses in the manufacturing, retail and service industries — only the company names and addresses have been changed. eISBN: 9781414428895

Encyclopedia of ReligionMircea Eliade’s Encyclopedia of Religion won the American Library Associations’ Dartmouth Medal in 1988 and is widely regarded as the standard reference work in the fi eld. This second edition, which is intended to refl ect both changes in academia and in the world since 1987, includes almost all of the 2,750 original entries – many heavily updated – as well as approximately 600 entirely new articles. Preserving the best of Eliade’s cross-cultural approach, while emphasizing religion’s role within everyday life and as a unique experience from culture to culture, this new edition is the defi nitive work in the fi eld for the 21st century. eISBN: 9780028659978

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Some of the Gale Directory Library titles include:

• Ward’s Business Directory of U.S. Private and Public Companies

• Encyclopedia of Associations – National

• Encyclopedia of Associations – International

• Encyclopedia of Associations – Regional, State & Local

• Gale Directory of Publications & Broadcast Media

• Directories in Print

• Publishers Directory

• Encyclopedia of Business Information Sources

• Consultants & Consulting Organizations Directory

• Gale Directory of Databases

• National Directory of Non-Profit Organizations

• Encyclopedia of Governmental Advisory Organizations

• Research Centers Directory

• International Research Centers Directory

• Directory of Special Libraries & Information Centers

• Government Research Centers Directory

NOW AVAILABLE TO YOUR PATRONSThe global leader in reference publishing for more than 50 years, Gale has long been known for publishing authoritative directories on companies, publishers, associations and more. At long last, these directories are available online. The new Gale Directory Library takes these detailed references off the shelf and makes them available at the click of a mouse 24/7.

With Gale Directory Library, researchers can use state-of-the-art functionality to perform a range of data sorting, filtering and exporting. These innovative features, unlike anything seen previously from our directories, make Gale Directory Library the essential tool for research.

• Find contacts — Finding a company, person, publication (or other kind of entity) is easy. Basic search lets users quickly look up names, search by keyword and browse the full text of your directory holdings.

• Generate lists, analyze trends — Export search results and use them in programs like Excel or Word, making the creation of mailing lists a snap.

• Cross-searchable — Search across our growing number of directory titles. Each directory can be searched individually by its own unique data fields, or search the entire directory collection.

GALE DIRECTORY LIBRARY

For more information, contact your Gale Representative visit http://gale.cengage.com/worldDirectoryLibrary/.

Look for the “GDL” symbol throughout this catalog for reference titles that are available online through the Gale Directory Library.

Use it like a database — own it like a collection

Introducing Gale Directory Library


BUSINESS

Small Business Resource Center

NEW At today’s colleges, universities and public libraries two of the most commonly researched topics are “small businesses” and “entrepreneurship.” To meet this growing demand, Gale worked closely with an advisory board comprised of librarians at top public and academic libraries to create Small Business Resource Center.

This comprehensive, online database offers a combination of unparalleled periodical and reference content, covering all major areas of starting and operating a business, including accounting, finance, human resources, management, marketing, tax and more. By helping teach basic skills such as managing financials or writing a business plan, Small Business Resource Center can help speed the learning curve for budding entrepreneurs by offering real-world experiences and examples.

DESIGNED FOR STUDENTS – BY LIBRARIANS LIKE YOU

Developed based on librarian feedback, Small Business Resource Center is easy to search and highly intuitive. For users who aren’t sure where to start, a helpful subject guide is available, as well as navigation buttons that allow users to search on business topics, business types, sample business plans, and answers to the most frequently asked questions from a “How To” menu. Users may conduct a standard search based on subject or keyword, or by searching the entire document. More advanced searches based on document type, subject areas or publication can be performed. Results are delivered at the article level in an HTML-based text and graphics format that’s designed for speedy display and easy readability.

PRACTICAL, REAL-WORLD CONTENT FROM GALE AND THIRD-PARTY PROVIDERS.

Small Business Resource Center contains a wealth of resources including the well-known Business Plans Handbook Series. This series contains hundreds of sample business plans created by real-life entrepreneurs, as well as business plan “templates” that students and entrepreneurs can develop on their own. In addition to this series, Small Business Resource Center also offers access to the Encyclopedia of Major Marketing Campaigns, showcasing advertising campaigns and marketing initiatives from some of the world’s best-known businesses – from McDonald’s to Merrill Lynch and many other Gale tiles. To complement these, Small Business Resource Center also features dozens of titles from John Wiley & Sons, including:

• The Unofficial Guide to Marketing your Small Business

• Entrepreneurial Finance

• Buying and Selling a Business: A Step-by-Step Guide

• Portable MBA in Strategy, 2nd Ed.

• The 7 Irrefutable Rules of Small Business Growth

• Portable MBA in Entrepreneurship

• And many more

Small Business Resource Center also includes a wide variety of business journals including:

• Better Asset Management

• Black Enterprise

• Consumer Comments

• Custom Home

• Auditing: A Journal of Practice & Theory

• Direct Marketing

• Financial Management

• Family Business Review

• Modern Machines

For more information, contact your Gale Representative or visit http://gale.cengage.com/SmallBusiness/.

ONLINE DATABASES

All the information students and aspiring entrepreneurs want is here – from sample business plans to marketing tips.


Newsletters ASAP

Newsletters ASAP provides library researchers with the timely information and expert perspectives found in today’s most well-read and respected business and industry newsletters. Some of the industries Newsletters ASAP covers include: advertising, marketing and public relations; general business; health and medicine; computers and office automation; food, beverages and nutrition; biotechnology; government and law; pharmaceuticals and cosmetics; and many more. Updated daily, Newsletters ASAP provides instant access to more than 400 full-text newsletters.

For more information, contact your Gale Representative or visit http://gale.cengage.com/world.

ONLINE DATABASES

PROMT®

Predicast’s Overview of Markets and Technology

For more than 20 years, Predicasts Overview of Markets and Technology has been recognized as the world’s leading multi-industry database for business research. PROMT is noted for comprehensive, reliable and international coverage of companies, products, markets and technologies. In addition, the database features a vast and diverse collection of abstracts and full text from international trade and business journals, industry newsletters, and newspapers. PROMT is the ideal database for conducting first-stop and retrospective searches that answer fundamental and complex business questions, and address a spectrum of business and industry applications. PROMT’s precise and powerful indexing enables searchers to combine products with events and geographic codes, ensuring relevant and focused retrieval.



Business & Industry®

Business & Industry is an acclaimed multi-industry business database with a strong global focus on company, product and industry information. Efficient in concept and design, Business & Industry provides users with indexing that ensures easy and successful searching — plus the valuable facts, figures and trends users will need to gain a strategic and competitive edge. Business & Industry draws its content from more than 1,700 of the world’s most authoritative business publications, including premier trade and business journals, leading industry newsletters, plus a broad collection of regional, national and international newspapers. Business & Industry covers all manufacturing and service industries including the hot new companies, products, brands and applied technologies that are the driving force behind today’s global economy.


Business & Management Practices

Business & Management Practices emphasizes the practical side of business and management, namely, how organizations make decisions, adopt and implement new technologies and techniques, and plan for change and expansion. Business & Management Practices offers highly focused coverage of more than 300 core professional and trade journals containing information relevant to the fields of management, planning, production, finance, marketing, information technology and human resources. It also includes management-related articles from more than 300 additional sources.


ONLINE DATABASES

BUSINESS

TableBase™

Now there’s an easy way to find the tables users want and the strategic data they need, when they need it. TableBase is the database that specializes exclusively in tabular data on companies, industries, products and demographics. Featuring precise indexing, unambiguous table titles and links to full text, there’s nothing like TableBase anywhere. International in scope and covering more than 90 industries, TableBase gives users unprecedented access to thousands of tables that are absolutely indispensable to daily research including:

• Company and brand rankings

• Imports and exports

• Industry and product forecasts

• Market share

• Number of users/outlets

• Production and consumption statistics

• Trends and demographics

• Usage and capacity

• And much more


Business Reference Suite

Finding relevant business answers has never been easier. Business Reference Suite, an exciting Web-based subscription service, gives you balanced and highly focused full-text coverage of company and industry news, management practices and market research information. By combining the complementary strengths of Business & Industry, Business & Management Practices and TableBase, Gale delivers a comprehensive business research package. Acknowledged for their own distinct focuses and areas of expertise, these databases form a core business reference collection of leading worldwide business sources, plus tens of thousands of tables with strategic data.


Business & Company Profile ASAP

Business & Company Profile ASAP is a comprehensive business periodical collection including more than 200,000 combined directory listings from Graham & Whiteside™ and Ward’s U.S. Business Directory, with an emphasis on private companies. In one fully integrated database, Business and Company Profile ASAP provides access to all the business and management journals, trade journals, newspapers and directories needed for in-depth research on companies, products, markets, industries, economics, and management disciplines. It also provides full-text U.S. and international private and public company directory listings, and full-text PR Newswire releases.



ONLINE DATABASES

Business & Company Resource Center

Business & Company Resource Center brings together a wide variety of global business information, enabling users to efficiently research business case studies, competitive intelligence, and career and investment opportunities.

The database includes:

• Company profiles, including corporate parent/sibling relationships

• Industry ranking

• Investment reports

• Industry statistics

• Consumer marketing data

• Emerging technology reports

• Industry newsletter news and analysis

• Global coverage

Moreover, a new financials dashboard includes extensive company stock and financial information, charting, audio content, open Web resources and much more.

Content highlights include current and historical company stock data, extensive audio content (podcasts and investor conference calls), blogs from the open Web, news articles from the open Web, company press releases and SEC documents.

Plus, users can create charts that compare one stock to another, or to a particular index, track their favorite newsfeeds for articles or podcasts by adding them to an RSS reader and share their favorite items via social networking sites like del.icio.us.

The dashboard includes five “views” that make navigation easy, and extensive interlinking within the Financials dashboard encourages usage. Plus it offers views into industries, world markets, currency, bank and treasury rates, and much more

For more information, contact your Gale Representative or visit http://gale.cengage.com/BusinessRC.

View corporate profiles, news articles, rankings, financial reports and much more.


BUSINESS: GENERAL

Business Plans HandbookCHOICE Outstanding Academic Book

NEW VOLUMES Business Plans Handbook is a collection of actual business plans compiled by entrepreneurs seeking funding for small businesses throughout North America. Each volume presents approximately 25 sample plans taken from businesses in the manufacturing, retail and service industries — only the company

names and addresses have been changed.

Vol. 11. About 675 pp. 2006. ISBN 978-0-7876-6681-1.

(0-7876-6681-5)*. Order #GML00108-185085.

Vol. 12. About 675 pp. 2006.ISBN 978-0-7876-6682-8.

(0-7876-6682-3)*. Order #GML00108-185086.

Vol. 13. About 675 pp. 2007.ISBN 978-0-7876-6683-5.

(0-7876-6683-1)*. Order #GML00108-185087.

Vol. 14. About 675 pp. Ready August 2008.ISBN 978-0-7876-9503-3. (0-7876-9503-3)*.Order #GML00108-199628.

U.S. $192.00/vol.

Vol. 11. Now available.eBook ISBN 978-1-4144-0466-0.

(1-4144-0466-2)*.Order #GML00108-223171.

Vol. 12. Now available. eBook ISBN 978-1-4144-0985-6.

(1-4144-0985-0)*. Order #GML00108-226031.

Vol. 13. 2007. Now available.eBook ISBN 978-1-4144-2889-5.

(1-4144-2889-8)*. Order #GML00108-233119.

Vol. 14. Ready August 2008.eBook ISBN 978-1-4144-3750-7. (1-4144-3750-1)*.Order #GML00108-240625.

Visit gale.com/gvrl for eBook pricing.

Previous volumes available in both print and eBook formats. Please contact your Gale Representative.

Business Rankings AnnualRUSA Outstanding Reference Source

NEW EDITION Working from a bibliographic file Gale editors have built over the years, we have culled thousands of business ranking items from periodicals, newspapers, financial services, directories, statistical annuals and other printed material. The “top ten” of each of these rankings appear in each volume, grouped

under standard subject headings for easy browsing. Each edition includes approximately 5,000 entries. Includes a cumulative index to previous editions, published as a separate volume.

2008 Ed. About 2,000 pp. in 2 vols. 2007.ISBN 978-0-7876-9519-4 (0-7876-9519-X)*. Order #GML00108-199644.

2009 Ed. About 2,000 pp. in 2 vols. Ready September 2008.ISBN 978-1-4144-0770-8 (1-4144-0770-X)*. Order #GML00108-226228.

U.S. $465.00/2-vol. set. (Includes index.)

Consultants & ConsultingOrganizations Directory

NEW EDITION Approximately 26,000 firms and individuals — more than 1,000 new to each edition of this invaluable directory — are listed, arranged into subject sections covering 14 general fields of consulting activity ranging from agriculture to computer technology. In all, more than 400 specialties are represented, including finance, computers, fundraising and many others. Entries provide complete contact information as well as concise descriptions of each organization’s activities. Includes a free inter-edition supplement.

31st Ed. About 3,000 pp. in 2 vols. Ready January 2008.ISBN 978-0-7876-9546-0 (0-7876-9546-7)*. Order #GML00108-199671.U.S. $1,090.00/2-vol. set. (includes mid-year supplement)

Encyclopedia of Business Information Sources NEW EDITION Each updated edition of this detailed resource identifies nearly 35,000 live, print and electronic sources of information listed under more than 1,100 alphabetically arranged subjects — industries and business concepts and practices. Edited by business information expert James Woy.

23rd Ed. About 1,200 pp. Ready March 2008.ISBN 978-0-7876-9703-7 (0-7876-9703-6)*. Order #GML00108-199828.U.S. $500.00/edition.

Many of these great references are also available electronically through the Gale Virtual Reference Library (see p. 2). From literature, history and science to biography, law and business, you can now provide often-requested titles to multiple users 24 hours a day. Look for the symbol throughout this catalog to identify these titles. For more information and a complete list of titles visit http://gale.cengage.com/gvrl.

GALE eBOOKS


BUSINESS: GENERAL

Encyclopedia of Products & Industries — Manufacturing

NEW TITLE Encyclopedia of Products & Industries is designed to assist college students who need to research products and the relationships between products and their industries. It will help users explore various aspects of a product, the manufacturers, suppliers, immediate

and adjacent industries and markets. This 2-volume set will emphasize manufacturers of durable goods such as tires, automobiles, appliances, business equipment, home furnishings and sporting goods. Tables, charts and statistics augment essays and include market size, market share and market segments each product is sold into.

1st Ed. About 1200 pp. in 2 vols. 2007.ISBN 978-1-4144-2983-0 (1-4144-2983-5)*. Order #GML00108-233623.U.S. $740.00.

The Encyclopedia of Management NEW EDITION This updated fifth edition of Encyclopedia of Management covers more than 300 topics in management theories and applications, written by academics and business professionals. All information has been reviewed and edited by the esteemed Dr. Marilyn M. Helms, sesquicentennial endowed chair and professor of management at Dalton State College.

5th Ed. About 1,000 pp. 2006.ISBN 978-0-7876-6556-2.

(0-7876-6556-8)*. Order #GML00108-182577.

6th Ed. About 1,000 pp.Ready November 2008.ISBN 978-1-4144-0691-6. (1-4144-0691-6)*.Order #GML00108-225901.

U.S. $329.00/edition.

5th Ed. Now available.eBook ISBN 978-1-4144-0478-3.

(1-4144-0478-6)*.Order #GML00108-223179.

6th Ed. Ready November 2008.eBook ISBN 978-1-4144-3803-0. (1-4144-3803-6)*.Order #GML00108-240679.


Small Business Sourcebook NEW EDITION In this annual two-volume annotated guide, you’ll discover more than 27,000 listings of live and print sources of information designed to facilitate the start-up, development and growth of specific small businesses, as well as more than 29,000 similar listings for small business topics.

22nd Ed. About 3,900 pp. in 2 vols. 2007.ISBN 978-0-7876-8856-1 (0-7876-8856-8)*. Order #GML00108-193759.U.S. $499.00/2-vol. set.

23rd Ed. About 3,900 pp. in 2 vols.. Ready January 2008.ISBN 978-0-7876-9950-5 (0-7876-9950-0)*. Order #GML00108-220081.U.S. $535.00/2-vol. set.

24th Ed. About 3,900 pp. in 2 vols.. Ready October 2008.ISBN 978-1-4144-2175-9 (1-4144-2175-3)*. Order #GML00108-230941.U.S. $550.00/2-vol. set.

Business Organizations, Agencies, and Publications DirectoryBusiness Organizations, Agencies, and Publications Directory is a comprehensive and convenient guide to a wide range of business information sources. In addition to a wealth of business publication listings, Business Organizations, Agencies, and Publications Directory includes thousands

of organizations and agencies that promote, coordinate, represent, study, and serve business and industry worldwide. Each revised and updated edition includes more than 40,000 entries. New features include expanded Canadian coverage; e-mail addresses, Web sites and URLs added to the contact information; and broader coverage in many of its 32 chapters.

19th Ed. About 2,200 pp. 2006.ISBN 978-0-7876-7829-6 (0-7876-7829-5)*. Order #GML00108-192733.U.S. $664.00.


BUSINESS: GENERAL

Encyclopedia of Business and Finance “ Accessible to high-school and college students, laypersons, business people, and researchers, this outstanding reference work will quickly become a classic and will be well used in all types of libraries.”

— Reference Books Bulletin/Booklist (June 1 & 15, 2001)

Designed for the nonspecialist, the Encyclopedia of Business and Finance is a complete reference covering finance and banking; accounting; marketing; management; and information systems. Contributors include academics and business scholars from leading business programs. The new completely revised second edition includes 315 signed essays.

2nd Ed. 794 pp. in 2 vols. 2006.ISBN 978-0-02-866061-5.

(0-02-866061-7)*. Order #GML00108-221050.U.S. $367.00/2-vol. set.

Now available.eBook ISBN 978-0-02-866081-3.

(0-02-866081-1)*. Order #GML00108-225994.Visit gale.com/gvrl for eBook pricing.

Encyclopedia of Major Marketing Campaigns“ This compilation delivers admirably on the promises in its introduction and should be held by every public, special, or university library that serves marketing or advertising professionals or students.”

— Library Journal (May 15, 2000; on the first edition)

The second volume explores nearly 475 major marketing and advertising campaigns from 1999-2006. Entries profile recent print, radio, television, billboard and Internet campaigns. Each essay discusses the historical context of the campaign, the target market, the competition, marketing strategy, and the outcome. Photos and sidebars enhance the text.

Company Profiles for Students

The three volumes in the first edition covered approximately 280 of the prominent companies most studied by students. Entries follow a standard set of rubrics to facilitate comparison between companies. Company logos, illustrations and ticker symbols, current market share, new products and where to write for an annual report also are included.

The third volume provides coverage of an additional 125 companies.

1st Ed. About 2,400 pp. in 3 vols. 1999-2003.ISBN 978-0-7876-4890-9.


Now available. eBook ISBN 978-0-7876-9268-1.


Volumes also available individually. Contact your Gale Representative for details.

Encyclopedia of Small BusinessLibrary Journal Best Reference Source

This convenient and exhaustive print reference source is designed to provide entrepreneurs with how-to information that they can apply to their own business. The Encyclopedia contains detailed articles and overviews of all the key information needs of small business owners, including financing;

financial planning; business plan creation; market analysis; sales strategy; tax planning and more.

3rd Ed. About 1,200 pp. in 2 vols. 2006.ISBN 978-0-7876-9112-7.




Everyday FinanceEconomics, Personal Money Management & Entrepreneurship

NEW TITLE Everyday Finance: Economics, Personal Money Management, and Entrepreneurship provides a mix of basic and practical information on economics, personal money management, and starting a business. The authors show how various financial institutions and the

stock market work; shed light on social security; examine basic business and accounting practices; and demonstrate how to manage and make money in everyday life.

Everyday Finance contains 300 topical entries ranging in length from 250 to 1,500 words that are organized into 3 units: How the Economy Works, Personal Finance: Buying, Borrowing, Saving, and Insuring, and The World of Business.

This set includes more than 200 photographs and 40 charts; extensive cross-references; sources for further study; and a cumulative general index.

Vol. 2 About 2,000 pp. 2006.ISBN 978-0-7876-7356-7.

(0-7876-7356-0)*. Order #GML00108-186421.U.S. $356.00.


(1-4144-0607-X)*. Order #GML00108-224029.Visit gale.com/gvrl for eBook pricing.

1st Ed. Ready April 2008.ISBN 978-1-4144-1049-4. (1-4144-1049-2)*.Order #GML00108-226269.U.S. $195.00.

1st Ed. Ready July 2008.eBook ISBN 978-1-4144-2929-8. (1-4144-2929-0)*.Order #GML00108-233164.Visit gale.com/gvrl for eBook pricing.

Small Business Resource Center —access business plans, legal forms, anything for a small business

entrepreneur online. See p.7.


BUSINESS: U.S.

American Wholesalers and Distributors Directory

NEW EDITION American Wholesalers and Distributors Directory provides detailed listings for more than 30,000 large and small wholesalers and distributors throughout the U.S and Puerto Rico. Entries include the name and address of the organization; phone and fax numbers; company e-mail and URL addresses; SIC

code; principal product lines; total number of employees; estimated annual sales volume; and a list of principal officers with titles and personal e-mail addresses when available.

17th Ed. About 1,900 pp. Ready March 2008.ISBN 978-1-4144-0656-5 (1-4144-0656-8)*. Order #GML00108-225597.U.S. $335.00/edition.

Brands and Their Companies

NEW EDITION This source lists manufacturers and distributors from small businesses to large corporations, from both the public and private sectors, offering complete coverage of more than 426,000 U.S. consumer brands; 115,000 manufacturers, importers or distributors; and companies that are out of business

as well as brands that are no longer in production or are now considered generic.

30th Ed. in 3-vols. Ready January 2008.ISBN 978-0-7876-9990-1 (0-7876-9990-X)*. Order #GML00108-220121.U.S. $1,196.003-vols. set. (includes mid-year supplement)

Encyclopedia of American Industries The fourth edition of this widely acclaimed business reference provides detailed, comprehensive information on a wide range of industries in every realm of American business. Volume 1 provides separate coverage of approximately 460 manufacturing industries. Volume 2 presents more than 500 essays covering the vast array

of service and non-manufacturing industries in the U.S. Essays are organized by SIC code but also note NAICS code(s) in each essay.

4th Ed. About 3,500 pp. in 2 vols. 2005.ISBN 978-0-7876-9061-8.

(0-7876-9061-9)*.Order #GML00707-194212. U.S. $778.00/2-vol. set.



Also available individually. Contact your Cengage Gale Representative for details.

Companies and Their Brands

NEW EDITION This convenient rearrangement of Brands and Their Companies is an alphabetical list sorted by manufacturers, distributors and importers.

30th Ed. About 3,200 pp. in 2 vols. Ready January 2008.ISBN 978-0-7876-9994-9 (0-7876-9994-2)*. Order #GML00108-220125.U.S. $820.00/2-vol. set.

Manufacturing & Distribution USA

NEW EDITION Manufacturing & Distribution USA presents statistics on more than 600 NAICS classifications in the manufacturing, wholesaling and retail industries. Information is compiled from the most recent government publications and includes projections, maps and graphics. This new edition also features enhanced coverage

of input-output data by industrial sector when available as well as classifications of leading public and private corporations in each industry.

4th Ed. About 2,500 pp. in 3 vols. 2006.ISBN 978-0-7876-7440-3.

(0-7876-7440-0)*.Order #GML00108-187021.U.S. $435.00/3-vol. set.

5th Ed. About 2,500 pp. in 3 vols. Ready September 2008.ISBN 978-1-4144-0867-5. (1-4144-0867-6)*.Order #GML00108-226191.U.S. $467.00/3-vol. set.


(1-4144-1268-1)*. Order #GML00108-226797.

5th Ed. Ready September 2008.eBook ISBN 978-1-4144-3829-0. (1-4144-3829-X)*.Order #GML00108-240703.Visit gale.com/gvrl for eBook pricing.


BUSINESS: U.S.

National Directory of Minority-Owned Business Firms NEW EDITION Detailed entries furnish up to 17 points of data on more than 47,000 minority business enterprises. Includes complete address, contact name, minority type, date founded, certification status, trading area, business description, number of employees and sales volume.

Published by Business Research Services. Distributed to all markets worldwide non-exclusively by Gale.

14th Ed. About 1,100 pp. 2007.ISBN 978-0-933527-85-0. (0-933527-85-3)*. Order #GML00108-239463.U.S. $295.00.

National Directory of Woman-Owned Business Firms

NEW EDITION More than 28,000 entries include up to 17 points of data about each firm. Each business listing is arranged first by alphabet, then by SIC code and business description, and geographically by state and city locations.

Published by Business Research Services. Distributed to all markets worldwide non-exclusively by Gale.

14th Ed. About 1,100 pp. 2007.ISBN 978-0-933527-86-7. (0-933527-86-1)*. Order #GML00108-239464.U.S. $295.00.

Consumer USAPublished by Euromonitor International

NEW EDITION � This annually updated resource provides you with a textual overview of economic, social and consumer market trends in the U.S., focusing on such aspects as international trade and the role of the U.S. within both the North American region and globally, together with analysis of macroeconomic indicators, marketing

and demographic trends. Next, you’ll find a broad range of statistics outlining major marketing parameters, including demographic data, ownership rates for key consumer goods and retailing information. Lastly, it combines extensive coverage of 330 consumer markets, including volume and value sales data, market sizes in per capita and volume and value terms, together with forecasts.

Published by Euromonitor International. Distributed to libraries in North America exclusively and to other markets in North America and Australasia non-exclusively by Gale.

12th Ed. 2008. About 400 pp. 2007.ISBN 978-1-84264-448-5 (1-84264-448-3)*. Order #GML00108-234234.

13th Ed. 2008. About 400 pp. Ready November 2008.ISBN TBD (TBD)*. Order #GML00108-239470.


F & S Index® — United StatesF & S Index — United States provides a compilation of company, product and industry information from financial publications, business-oriented newspapers, trade magazines and special reports. Published monthly with quarterly and annual cumulated editions.

2007 Cumulative. 2007.ISBN 978-1-4144-0071-6 (1-4144-0071-3)*. Order #GML00108-220344.U.S. $1,917.00/edition.

2008 Subscription. Ready February 2008.ISBN 978-1-4144-0723-4 (1-4144-0723-8)*. Order #GML00108-226076.U.S. $1,917.00/edition.

Business & Company Resource Center —access up-to-date business, company and

industry information online. See p.10.

Encyclopedia of the History of American ManagementPresents an informative overview of key figures in the development of North American management, covering management practices, economic development and business culture in the United States and beyond. Edited by University of Exeter’s Morgan Witzel,

honorary senior fellow at the school of business and economics, and written by more than 50 contributors from colleges and universities worldwide, contain more than 260 biographical entries that provide key insight on how the figure’s work and/or management style has impacted today’s business practices.

Published by Thoemmes Continuum. Distributed to all markets worldwide non-exclusively by Gale.

1st Ed. 564 pp. 2005.ISBN 978-1-84371-131-5 (1-84371-131-1)*. Order #GML00108-224561.U.S. $195.00.


BUSINESS: US / INTERNATIONAL

Ward’s Business Directory of U.S. Private and Public Companies

NEW EDITION Ward’s now lists more than 112,000 companies, 90% of which are private. Volumes 1, 2 and 3 provide current company information in a single A-Z arrangement. Volume 4 is a geographic company listing, offering at-a-glance evaluations of industry activity through rankings and analysis. Consult

Volume 5 for national rankings by sales within SIC codes at the 4-digit level; Volume 8 presents these rankings by NAICS codes. Volumes 6 and 7 rank companies in each state by sales within 4-digit SIC codes and provide brief evaluations of industry activity of leading companies for each state. Also available on CD-ROM and on GDL.

50th Ed. About 18,000 pp. in 8 vols. 2007.Vols. 1-8. ISBN 978-0-7876-8996-4 (0-7876-8996-3)*. Order #GML00108-193899.

U.S. $3,385.00/8-vol. set. (Includes inter-edition supplement.)

Vols. 1-5. ISBN 978-0-7876-9017-5 (0-7876-9017-1)*. Order #GML00108-193920. U.S. $2,875.00/5-vol. set. (Includes inter-edition supplement.)

Vols. 1-4. ISBN 978-0-7876-9011-3 (0-7876-9011-2)*. Order #GML00108-193914. U.S. $2,540.00/4-vol. set.

Vol. 5. ISBN 978-0-7876-9014-4 (0-7876-9014-7)*. Order #GML00108-193917.U.S. $1,345.00.

Vols. 6-7. ISBN 978-0-7876-9008-3 (0-7876-9008-2)*. Order #GML00108-193911. U.S. $1,345.00/2-vol. set.

Vol. 8. ISBN 978-0-7876-9020-5 (0-7876-9020-1)*. Order #GML00108-193923.U.S. $910.00.

51st Ed. About 18,000 pp. in 8-vols. Ready August 2008.ISBN 978-1-4144-0005-1 (1-4144-0005-5)*. Order #GML00108-220136.U.S. $3,622.00/8-vol. set. (includes inter-edition supplement)

Vols. 1-5. Ready August 2008. ISBN 978-1-4144-0015-0 (1-4144-0015-2)*.Order #GML00108-220146.U.S. $3,076.00/5-vol. set. (includes inter-edition supplement)

Vols.1-4. Ready August 2008. ISBN 978-1-4144-0013-6 (1-4144-0013-6)*.Order #GML00108-220144.U.S. $2,718.00/4-vol. set.

Vol. 5. Ready August 2008. ISBN 978-1-4144-0014-3 (1-4144-0014-4)*.Order #GML00108-220145.U.S. $1,439.00.

Vols. 6-7. Ready August 2008. ISBN 978-1-4144-0012-9 (1-4144-0012-8)*.Order #GML00108-220143.U.S. $1,439.00/2-vol. set.

Vol. 8. Ready August 2008. ISBN 978-1-4144-0016-7 (1-4144-0016-0)*.Order #GML00108-220147.U.S. $974.00.

BUSINESS: INTERNATIONAL


GALE eBOOKS

� Euromonitor International products are distributed to libraries in North America exclusively and to all other markets

worldwide non-exclusively by GaleTM.

Source: EuromonitorPublished by Euromonitor international

NEW TITLE � Formerly known as the World Directory of Marketing Information Sources, the fully revised title from Euromonitor International provides details on the key business research organizations across 82 countries worldwide. This directory has full contact details for more than 22,000 providers of marketing information from around the world, including trade associations, market research publishers, trade development bodies and official organizations.

1st Ed. in 3 vols. Ready February 2008.ISBN 978-1-84264-459-1 (1-84264-459-9)*. Order #GML00108-239079.U.S. $1,890.00.



Consumer AsiaPublished by Euromonitor International

NEW EDITION � Fully updated and expanded, the latest edition of Consumer Asia now contains more statistical data than ever and is the tool to consult for Asian consumer intelligence. Country coverage includes China, Hong Kong, India, Indonesia, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand and Vietnam.

15th Ed. About 630 pp. Ready January 2008.ISBN 978-1-8426-4456-0 (1-8426-4456-4)*. Order #GML00108-234236.U.S. $995.00.

Consumer Eastern EuropePublished by Euromonitor International

NEW EDITION � Country-by-country profiles examine important marketing parameters, including demographics, economic indicators, advertising and media access, consumer expenditure and retail distribution in Eastern Europe.

15th Ed. About 600 pp. 2007.ISBN 978-1-84264-436-2 (1-84264-436-X)*. Order #GML00108-234241.

16th Ed. About 600 pp. Ready August 2008.ISBN TBD (TBD)*. Order #GML00108-239468.


Consumer InternationalPublished by Euromonitor International

NEW EDITION � This regularly updated compendium provides detailed statistical profiles of 24 major non-European markets. These range from major world economies such as the USA and Japan, to less-developed but fast-growing countries in Latin America and the Pacific Rim. Product data commences with an overview of basic

parameters and then covers the major consumer goods categories.

14th Ed. About 530 pp. 2007.ISBN: 978-1-84264-435-5 (1-84264-435-1)*. Order #GML00108-234240.

15th Ed. About 530 pp. Ready August 2008.ISBN TBD (TBD)*. Order #GML00108-239469.




Consumer Middle EastPublished by Euromonitor International

NEW EDITION � Consumer Middle East provides authoritative market data for more than 100 consumer sectors in five countries: Egypt, Israel, Saudi Arabia, Turkey and the United Arab Emirates.

10th Ed. About 325 pp. Ready February 2008.ISBN 978-1-84264-457-7. (1-84264-457-2)*. Order #GML00707-234237.U.S. $995.00/edition.

Consumer Western EuropePublished by Euromonitor International

NEW EDITION � Covering 240 standardized product categories from around the world, Consumer Western Europe not only brings together otherwise scattered data on value and volume market sizes in 16 West European countries, it also provides users with valuable trend data and expertly calculated forecasts with which to plan future strategies.

23rd Ed. About 620 pp. 2007.ISBN 978-1-84264-434-8 (1-84264-434-3)*. Order #GML00108-199378.

24th Ed. About 620 pp. Ready July 2008.ISBN TBD (TBD)*. Order #GML00108-239481.


Consumer Latin AmericaPublished by Euromonitor International

NEW EDITION � Consumer Latin America presents the latest facts and figures necessary to conduct successful business operations in any of the six countries covered (Argentina, Brazil, Chile, Colombia, Mexico and Venezuela).

15th Ed. About 400 pp. 2007.ISBN 978-1-8426-4445-4 (1-8426-4445-9)*. Order #GML00108-234238.

16th Ed. About 400 pp. Ready October 2008.ISBN TBD (TBD)*. Order #GML00108-239472.


Consumer ChinaPublished by Euromonitor International

� Consumer China provides an analysis of market opportunities in China and presents a wide range of statistical information covering marketing parameters and specific data on key consumer markets. This new edition is fully updated, expanded and revised.

14th Ed. About 200 pp. 2007.ISBN 978-1-84264-450-8. (1-84264-450-5)*. Order #GML00108-234235.U.S. $995.00.



International Directory of Company HistoriesNEW VOLUMES This multi-volume

series provides detailed histories of more than 8,500 of the most influential companies worldwide.

About 700 pp./vol.

Vol. 75. 2006. ISBN 978-1-55862-579-2.

(1-55862-579-8)*. Order #GML00108-220168.

Vol. 76. 2006. ISBN 978-1-55862-580-8.

(1-55862-580-1)*. Order #GML00108-220169.

Vol. 77. 2006. ISBN 978-1-55862-581-5.

(1-55862-581-X)*. Order #GML00108-220170.

Vol. 78. 2006. ISBN 978-1-55862-582-2.

(1-55862-582-8)*. Order #GML00108-220171.

Vol. 79. 2006. ISBN 978-1-55862-583-9.

(1-55862-583-6)*. Order #GML00108-220172.

Vol. 80. 2006. ISBN 978-1-55862-584-6.

(1-55862-584-4)*. Order #GML00108-220173.

Vol. 81. 2006. ISBN 978-1-55862-585-3.

(1-55862-585-2)*. Order #GML00108-220174.

Vol. 82. 2006. ISBN 978-1-55862-586-0.

(1-55862-586-0)*.Order #GML00108-220175.

Vol. 83. 2007. ISBN 978-1-55862-587-7.

(1-55862-587-9)*. Order #GML00108-220176.

Vol. 84. 2007. ISBN 978-1-55862-588-4.

(1-55862-588-7)*.Order #GML00108-220177.

Vol. 85. 2007. ISBN 978-1-55862-589-1.

(1-55862-589-5)*. Order #GML00108-220178.

Vol. 86. 2007. ISBN 978-1-55862-590-7.

(1-55862-590-9)*. Order #GML00108-220186.

Vol. 87. 2007. ISBN 978-1-55862-591-4.

(1-55862-591-7)*. Order #GML00108-200187.

Vol. 88. 2007. ISBN 978-1-55862-592-1.

(1-55862-592-5)*. Order #GML00108-220179.

U.S. $259.00/vol.


(1-55862-623-9)*.Order #GML00108-226002.


(1-55862-624-7)*. Order #GML00108-226003.


(1-55862-625-5)*. Order #GML00108-226004.


(1-55862-626-3)*. Order #GML00108-226005.


(1-55862-627-1)*. Order #GML00108-226006.


(1-55862-628-X)*. Order #GML00108-226007.


(1-55862-629-8)*. Order #GML00108-226008.


(1-55862-630-1)*. Order #GML00108-226009.


(1-4144-2967-3)*. Order #GML00108-233331.


(1-4144-2968-1)*. Order #GML00108-233332.


(1-4144-2969-X)*. Order #GML00108-233333.


(1-4144-2970-3)*. Order #GML00108-233334.


(1-4144-2971-1)*. Order #GML00108-233335.


(1-4144-2972-X)*. Order #GML00108-233336.


Vol. 89. 2007. ISBN 978-1-55862-593-8.

(1-55862-593-3)*. Order #GML00108-220180.

Vol. 90. 2007. ISBN 978-1-55862-594-5.

(1-55862-594-1)*.Order #GML00108-220181.

Vol. 91. Ready February 2008.ISBN 978-1-55862-612-6. (1-55862-612-3)*.Order #GML00108-226215.

Vol. 92. Ready March 2008.ISBN 978-1-55862-613-3. (1-55862-613-1)*.Order #GML00108-226216.

Vol. 93. Ready May 2008.ISBN 978-1-55862-614-0. (1-5586-2614-X)*.Order #GML00108-226217.

Vol. 94. Ready July 2008.ISBN 978-1-55862-615-7. (1-55862-615-8)*.Order #GML00108-226218.

Vol. 95. Ready August 2008.ISBN 978-1-55862-616-4. (1-5586-2616-6)*.Order #GML00108-226219.

Vol. 96. Ready September 2008.ISBN 978-1-55862-617-1. (1-55862-617-4)*.Order #GML00108-226220.

Vol. 97. Ready November 2008.ISBN 978-1-55862-618-8. (1-55862-618-2)*.Order #GML00108-226221.

Vol. 98. Ready December 2008.ISBN 978-1-55862-619-5. (1-5586-2619-0)*.Order #GML00108-226222.

U.S. $259.00/vol.


(1-4144-2973-8)*. Order #GML00108-233337.


(1-4144-2974-6)*. Order #GML00108-233338.

Vol. 91. Ready February 2008.eBook ISBN 978-1-4144-2975-5. (1-4144-2975-4)*.Order #GML00108-233339.

Vol. 92. Ready March 2008.eBook ISBN 978-1-4144-2976-2. (1-4144-2976-2)*.Order #GML00108-233340.

Vol. 93. Ready May 2008.eBook ISBN 978-1-4144-2977-9. (1-4144-2977-0)*.Order #GML00108-233341.

Vol. 94. Ready July 2008.eBook ISBN 978-1-4144-2978-6. (1-4144-2978-9)*.Order #GML00108-233342.

Vol. 95. Ready August 2008.eBook ISBN 978-1-4144-2979-3. (1-4144-2979-7)*.Order #GML00108-233343.

Vol. 96. Ready September 2008.eBook ISBN 978-1-4144-2980-9. (1-4144-2980-0)*.Order #GML00108-233344.

Vol. 97. Ready November 2008.eBook ISBN 978-1-4144-2981-6. (1-4144-2981-9)*.Order #GML00108-233345.

Vol. 98. Ready December 2008.eBook ISBN 978-1-4144-2982-3. (1-4144-2982-7)*.Order #GML00108-233346.


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eBook Vols 1-58 available as set. Please contact your Gale Representative for pricing.

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International Marketing Data & StatisticsPublished by Euromonitor International

NEW EDITION � This companion volume to Euromonitor’s European Marketing Data & Statistics contains statistical coverage for 161 countries around the world outside Europe. With data on business and marketing parameters, including education, consumer

expenditure and population trends and forecasts, this handbook is an excellent starting point for international market information. Comprehensively indexed, with a directory of information sources, it is a proven and indispensable marketing tool.

32nd Ed. About 600 pp. 2007.ISBN 978-1-84264-454-6 (1-84264-454-8)*. Order #GML00108-234274.

33rd Ed. About 600 pp. Ready December 2008. ISBN TBD (TBD)*. Order #GML00108-239484.


Market Share ReporterNEW EDITION Providing global coverage in a new, two-volume

format, Market Share Reporter presents comparative business statistics in a clear, straightforward manner, providing an overview of international companies, products and services. A convenient arrangement by four-digit SIC code helps business decisionmakers and researchers easily access needed data for more than 2,000 entries. Each entry features a descriptive title; data and market description; a list of producers/products along with their market share; and more. (Previously published as Market Share Reporter and World Market Share Reporter.)

2007 Ed. About 1,000 pp. in 2 vols. 2006.ISBN 978-0-7876-8609-3 (0-7876-8609-3)*. Order #GML00108-193512.

2008 Ed. About 1,000 pp. in 2 vols. 2007.ISBN 978-0-7876-8610-9 (0-7876-8610-7)*. Order #GML00108-193513.

2009 Ed. About 1,000 pp. Ready September 2008.ISBN 978-1-4144-0871-2 (1-4144-0871-4)*. Order #GML00108-226237.

U.S. $588.00/2-vol. set.

Telecommunications Directory

NEW EDITION Telecommunications Directory provides detailed information on more than 9,000 global telecommunications companies providing a range of products and services.

17th Ed. About 2,500 pp. in 2 vols. 2007.ISBN 978-0-7876-8097-8 (0-7876-8097-4)*. Order #GML00108-193000.U.S. $750.00/2-vol. set.

18th Ed. About 2,500 pp. Ready May 2008.ISBN 978-0-7876-9626-9 (0-7876-9626-9)*. Order #GML00108-199751.U.S. $803.00/2-vol. set.

World Retail Data and StatisticsPublished by Euromonitor International

NEW EDITION � This new publication allows instant access to an extensive range of hard-to-find yet essential retailing data. The single volume offers users with detailed information spanning 51 countries worldwide. Data is presented in a series of clear and concise tables, making it easy to

compare trends across countries and regions. Use World Retail Data and Statistics to target sales opportunities; model distribution trends; track global retailing movements; pinpoint new outlets; forecast trends; formulate new strategies; develop sales plans; and more.


5th Ed. About 300 pp. Ready September 2008.ISBN TBD (TBD)*. Order #GML00108-239488.


European Marketing Data and Statistics Published by Euromonitor International

NEW EDITION � This acclaimed annual compendium of statistical information on 44 countries of Western and Eastern Europe provides a wealth of detailed information. Data is presented in spreadsheet format and a number of extrapolated tables have been included, together with graphs,

marketing maps and diagrams. The data coverage includes a considerable number of long-term trends, which permits the analysis of socioeconomic patterns over a longer time span as a basis for forecasting. The inclusion of figures from the most recent complete year for key parameters ensures that up-to-date information is available for analysis.

43rd Ed. About 475 pp. 2007.ISBN 978-1-8426-4453-9 (1-8426-4-453-X)*. Order #GML00108-234273.

44th Ed. About 475 pp. Ready December 2008.ISBN TBD (TBD)*. Order #GML00108-239482.




Trade Shows WorldwideNEW EDITION Each edition of this

annual resource includes listings for more than 10,000 trade shows; approximately 6,000 trade show sponsoring organizations; and more than 5,900 facilities, services and information sources on trade shows and exhibitions held in the United States and around the globe.

24th Ed. About 1,900 pp. 2007. ISBN 978-0-7876-8969-8 (0-7876-8969-6)*. Order #GML00108-193872.U.S. $480.00.

25th Ed. About 1,900 pp. Ready June 2008.ISBN 978-0-7876-9997-0 (0-7876-9997-7)*. Order #GML00108-220128.U.S. $500.00.

World Environmental Databook Published by Euromonitor International

� The World Environmental Databook presents a wealth of up-to-date environmental statistics across 71 countries worldwide. It provides an insight into the state of the environment of each nation and includes detailed data on land area, agricultural use and output, energy resources, output and consumption, pollution, waste management, pesticide consumption and conservation. Identify trends between countries and make comparisons such as which countries are the most environmentally friendly or which are causing the most pollution. The inclusion of a series of unique comparative world environmental rankings allows you to compare the relative position of each of the 71 countries.

1st Ed. 2006. ISBN 978-1-8426-4396-9. (1-84264-396-7)*. Order #GML00108-230443. U.S. $650.00.

World Income DistributionPublished by Euromonitor International

NEW EDITION � If you want to know how many households have an income in a given income bracket or the income of a specific age group (15-19 year olds for example), or indeed how many households fit into a certain income band, then World Income Distribution has the answers. All data is fully comparable over 71 countries,

making this an invaluable research tool for anyone looking to understand and analyze income patterns worldwide.

5th Ed. About 350 pp. 2007. ISBN 978-1-84264-440-9 (1-84264-440-8)*. Order #GML00108-234270.

6th Ed. About 350 pp.. Ready September 2008.ISBN TBD (TBD)*. Order #GML00108-239489.


World Consumer Lifestyles Databook: Key TrendsPublished by Euromonitor International

NEW EDITION � A statistical book focusing on people rather than products, this publication presents population segments, lifestyle indicators and socioeconomic parameters for 71 countries, giving you a complete understanding of consumers worldwide. Examples of data captured: crime

and medical statistics, population for major cities, number of children per household, marital status, migration numbers, household dwelling types, number of pets per household and more. Data is displayed in tabular format, and coverage spans 11 years.

7th Ed. About 500 pp. Ready March 2008.ISBN 978-1-8426-4-466-9 (1-84264-466-1)*. Order #GML00108-234239.U.S. $1,190.00.

World Directory of Business Information LibrariesEdition 6

Published by Euromonitor International

� Industry magazines, newsletters and journals are invaluable information sources when researching new markets and promoting products to new customers. In this specialist directory we list 1,700 trade and business journals, providing full contact details for the publisher, together with coverage, readership, frequency, price and circulation. Much more than a media directory, this title is a powerful business research tool.

6th Ed. About 350 pp. 2007.ISBN 978-1-84264-415-7 (1-84264-415-7)*. Order #GML00108-230429.U.S. $650.00.

World Directory of Business Information Web SitesPublished by Euromonitor International

� The latest edition of the World Directory of Business Information Web Sites gives full details of more than 1,500 authoritative sources of business data which are available free on the Internet. Global in scope, it covers all major types of business information, including official statistics, trade association statistics, market research reports, online surveys, top company rankings and company and brand information.






World’s Major Companies SeriesPublished by Graham & Whiteside

NEW EDITION The Major Companies directories provide quality company information on the leading businesses worldwide. These directories are packed with essential facts and contacts, including address, phone and fax numbers; e-mail and Web addresses; listings

of a company’s activities, parents, subsidiaries and agents, brands and trademarks; and financial information for the previous two years.

Major Companies of Europe 200928th Ed. About 5,250 pp. in 7 vols. Ready December 2008. ISBN: 978-1-86099-539-2 (1-86099-539-X)*. Order #GML00108-239499.U.S. $3,220.00/vol.

Also available individually:Vol. 1: Southern Europe - Cypress, Greece, Italy, Israel, Malta, Portugal, Spain, Turkey. ISBN: 978-1-86099-532-3 (1-86099-532-2)*. Order #GML00108-239500.Vol. 2: France. ISBN: 978-1-86099-533-0 (1-86099-533-0)*. Order #GML00108-239501.Vol. 3: Germany. ISBN: 978-1-86099-534-7 (1-86099-534-9)*. Order #GML00108-239502.Vol. 4: Benelux Region - Austria, Belgium, Liechtenstein, Luxembourg, Netherlands, Switzerland. ISBN: 978-1-86099-535-4 (1-86099-535-7)*. Order #GML00108-239503.Vol. 5: Scandinavia - Denmark, Finland, Iceland, Norway, Sweden. ISBN: 978-1-86099-536-1 (1-86099-536-5)*. Order #GML00108-239504.Vol. 6: Central Europe – Bulgaria, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, Slovenia. ISBN: 978-1-86099-537-8 (1-86099-537-3)*. Order #GML00108-239505.Vol. 7: United Kingdom and Ireland. ISBN: 978-1-86099-538-5 (1-86099-538-1)*. Order #GML00108-239506.

U.S. $590.00/vol.

Major Companies of the Arab World32nd Ed.: 2009. About 1,300 pp. Ready December 2008.ISBN: 978-1-86099-531-6 (1-86099-531-4)*. Order #GML00108-239492.U.S. $1,400.00.

Major Companies of Central & Eastern Europeand the Commonwealth of Independent States2009 Ed. About 1,300 pp. Ready November 2008.ISBN: 978-1-86099-545-3 (1-86099-545-4)*. Order #GML00108-239498.U.S. $1,530.00.

Major Companies of Asia and Australasia

25th Ed.: 2009. About 3,200 pp. in 4 vols. Ready December 2008.ISBN: 978-1-86099-544-6 (1-86099-544-6)*. Order #GML00108-239494.U.S. $2,990.00/4-vol. set.

Also available individually:Vol. 1: South East Asia - Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, Vietnam. ISBN: 978-1-86099-540-8 (1-86099-540-3)*. Order #GML00108-239495.U.S. $910.00.Vol. 2: East Asia - People’s Republic of China, Hong Kong, Japan, South Korea, North Korea, Mongolia, Taiwan. ISBN: 978-1-86099-541-5 (1-86099-541-1)*. Order #GML00108-239496.U.S. $1,000.00.Vol. 3: Australasia - Australia, New Zealand, Papua New Guinea. ISBN: 978-1-86099-542-2 (1-86099-542-X)*. Order #GML00108-239497.U.S. $620.00.Vol. 4: Southwest Asia - Bangladesh, Bhutan, India, Nepal, Pakistan, Sri Lanka. ISBN: 978-1-86099-543-9 (1-86099-543-8)*. Order #GML00108-239493.U.S. $810.00.

Major Companies of Africa South of the Sahara2009 Ed. About 1,300 pp. Ready December 2008.ISBN: 978-1-86099-546-0 (1-86099-546-2)*. Order #GML00108- 239491.U.S. $810.00.

Major Companies of Latin America and the Caribbean2009 Ed. About 1,400 pp. Ready December 2008.ISBN: 978-1-86099-547-7 (1-86099-547-0)*. Order #GML00108-239507.U.S. $1,200.00.

Major Chemical and Petrochemical Companies of the World10th Ed.: 2008. About 1,500 pp. Ready June 2008.ISBN: 978-1-86099-522-4 (1-86099-522-5)*. Order #GML00108-239490.U.S. $1,280.00.

Major Energy Companies of the World11th Ed.: 2008. About 700 pp. Ready May 2008.ISBN: 978-1-86099-523-1 (1-86099-523-3)*. Order #GML00108-239508.U.S. $1,280.00.

Major Financial Institutions of the World11th Ed.: 2008. About 1,900 pp. in 2 vols. Ready May 2008.ISBN: 978-1-86099-526-2 (1-86099-526-8)*. Order #GML00108-239509.U.S. $1,280.00.

Major Food and Drink Companies of the World11th Ed.: 2008. About 1,700 pp. Ready May 2008.ISBN: 978-1-86099-527-9 (1-86099-527-6)*. Order #GML00108-239523.U.S. $1,280.00.

Major Information Technology Companies of the World10th Ed.: 2008. About 700 pp. Ready May 2008.ISBN: 978-1-86099-528-6 (1-86099-528-4)*. Order #GML00108-239512.U.S. $1,280.00.

Major Pharmaceutical & Biotechnology Companies of the World10th Ed.: 2008. About 700 pp. Ready May 2008.ISBN: 978-1-86099-529-3 (1-86099-529-2)*. Order #GML00108-239513.U.S. $1,280.00.

Major Telecommunications Companies of the World

11th Ed.: 2008. About 1,000 pp. Ready May 2008.ISBN: 978-1-86099-521-7 (1-86099-521-7)*. Order #GML00108-239514.U.S. $1,280.00.



Graham & Whiteside™ products are distributed to libraries worldwide and to other markets in the U.S.

and Canada exclusively by Gale.



World Directory of Trade and Business AssociationsEdition 5


“Definitive resource.”

— What’s New in Advertising & Marketing (March 1995)

� Trade and business associations have always been excellent sources of information. The World Directory of Trade and Business Associations profiles trade and business associations across many countries and market sectors. This resource not only provides contact information, but also covers the activities of thousands of international trade and business associations.

5th Ed. About 350 pp. 2007. ISBN 978-1-84264-414-0 (1-84264-414-9)*. Order #GML00108-230428.U.S. $650.00.

World Directory of Trade and Business JournalsEdition 3


� Industry magazines, newsletters and journals are invaluable information sources when researching new markets and promoting products to new customers. In this specialist directory we list 1,700 trade and business journals, providing full contact details for the publisher, together with coverage, readership, frequency, price and circulation. Much more than a media directory, this title is a powerful business research tool.

3rd Ed. About 450 pp. 2007. ISBN 978-1-84264-416-4 (1-84264-416-5)*. Order #GML00108-230441.U.S. $650.00.

World Economic FactbookPublished by Euromonitor International

“ Highly recommended to academic research libraries.”

— American Reference Books Annual 1999 (on a previous edition)

NEW EDITION � This indispensable handbook presents essential economic, demographic and political information on 205 of the world’s principal countries. The

World Economic Factbook provides current information on geographic location, details of chief industries, exports, imports and much more. Each country entry includes the most current statistical data on: Average Household Size, Life Expectancy, Urban Population and more.

16th Ed. About 350 pp. Ready December 2008.ISBN TBD (TBD)*. Order #GML00108-239487.


Global Market Share Planner SeriesUse the Global Market Share Planner Series titles to identify the top companies dominating world markets using Euromonitor’s unique rankings:

Once you have identified the companies of interest, you can find a profile of the parent company plus other key subsidiaries in the Americas, Europe and South Africa, and Asia Pacific. Use these profiles to understand their strategies for success.

There are many company directories available, but the strength of this series is the selectivity and detail of the information. You can be sure of identifying the top companies in each sector, and you will get a real understanding of company structures (who owns what), the brands available in different markets and company shares.

5th Ed. About 3,000 pp. in 6 vols. Ready March 2008.

Available individually:

• Market Share Tracker (volume 1)

• World Leading Global Brand Owners (volume 2)

• Major Market Share Companies: Americas (volume 3)

• Major Market Share Companies: Western Europe (volume 4)

• Major Market Share Companies: Asia-Pacific (volume 5)

• Major Market Share Companies: Eastern Europe, Middle East and South Africa (volume 6)



Major Market Share Companies: Western EuropePublished by Euromonitor International

NEW EDITION � This director is a guide to the leading brand-owning companies operating in Western Europe.

5th Ed. About 1,000 pp. in 2 vols. Ready March 2008.ISBN 978-1-84264-462-1 (1-84264-462-9)*. Order #GML00108-199385.

U.S. $1,295.00/2-vol. set.

Major Market Share Companies: Asia PacificPublished by Euromonitor International

NEW EDITION � This directory is a guide to the leading brand-owning companies operating in the Asia-Pacific region.

5th Ed. About 500 pp. Ready March 2008.ISBN 978-1-84264-463-8 (1-84264-463-7)*. Order #GML00108-199383.

U.S. $1,295.00.

Major Market Share Companies: Eastern Europe, Middle East and South AfricaPublished by Euromonitor International

NEW EDITION � This directory is a guide to the leading brand-owning companies operating in Eastern Europe, the Middle East and South Africa.

3rd Ed. About 500 pp. Ready March 2008.ISBN 978-1-84264-464-5 (1-84264-464-5)*. Order #GML00108-239081.U.S. $1,295.00.

World Leading Global Brand OwnersPublished by Euromonitor International

NEW EDITION � World Leading Global Brand Owners provides in-depth profiles of the leading 200 consumer brand-owning companies operating around the world.

5th Ed. About 600 pp. Ready March 2008.ISBN 978-1-84264-465-2 (1-84264-465-3)*. Order #GML00108-221064.U.S. $1,495.00.

� � Market Share TrackerPublished by Euromonitor International

NEW EDITION � Provides market share data for leading consumer brand-owning companies for the top 4,500 companies across 30 countries worldwide.

5th Ed. About 500 pp. Ready February 2008.ISBN 978-1-84264-460-7 (1-84264-460-2)*. Order #GML00108-239080.U.S. $1,495.00.

Major Market Share Companies: AmericasPublished by Euromonitor International

NEW EDITION � This directory is a guide to the leading brand-owning companies operating in North America and Latin America. Country coverage: Argentina, Brazil, Canada, Chile, Mexico, USA and Venezuela.

5th Ed. About 500 pp. Ready February 2008.ISBN 978-1-84264-461-4 (1-84264-461-0)*. Order #GML00108-199381.U.S. $1,295.00.





Asian Marketing Data & StatisticsPublished by Euromonitor International

NEW EDITION � Asia Marketing Data & Statistics allows you to compile detailed demographic and economic profiles of 45 Asian countries, making it an extremely valuable reference and powerful marketing tool. Whether you need to know the number of Internet hosts in Japan, trends in

unemployment rates in Malaysia or new registration of passenger cars in Singapore, your answers can all be found in this resource.

3rd Ed. About 400 pp. 2007.ISBN 978-1-84264-433-1 (1-84264-433-5)*. Order #GML00108-239072.U.S. $595.00.

Biographical Dictionary of British EconomistsThis set of international scholarship spans 600 years of British economics, including profiles of the most current figures at work today. Under the guidance of University of Edinburgh’s Donald Rutherford, the contributions of more than 150 specialists worldwide are compiled into this single, comprehensive resource. With more than 600

biographical entries, providing biographical sketches, analysis and assessment of the writer’s doctrines, ideas and contributions, helping to place the author in historical context and highlight influences.

Published by Thoemmes Continuum. Distributed to all markets worldwide non-exclusively by Gale.

1st Ed. 1,330 pp. in 2 vols. 2005.ISBN 978-1-84371-030-1 (1-84371-030-7)*. Order #GML00108-224558.U.S. $790.00/2-vol. set.

European Marketing ForecastsPublished by Euromonitor International

NEW EDITION � Expert analysts bring you solid projections on the outlook for consumer markets in European countries. Not only does this statistical compendium concentrate on providing market size forecasts for 330 consumer products by value and volume, but it also provides

expert estimates to 2016 on essential socioeconomic parameters. An essential reference for long-range planning, the volume’s data is drawn from industry study groups, trade associations, specialist publishers and Euromonitor’s own research.


12th Ed. About 400 pp. Ready November 2008ISBN TBD (TBD)*. Order #GML00108-239483.U.S. $995.00/edition.

African Marketing Data and StatisticsPublished by Euromonitor International

NEW TITLE � This brand new title from Euromonitor International is now available. African Marketing Data and Statistics is a compendium of detailed demographic and economic statistical information covering over 50 countries of Africa. It provides a wealth of detailed and up-to-date statistical information relevant to international marketing planning. Data is presented in spreadsheet format assisting in comparative analysis of key statistics and economic indicators such as population, home ownership, gross domestic product (GDP), annual rates of inflation, and much more.

The data coverage includes a considerable number of long-term trends (dating back to 1980 as available), which permits the analysis of socioeconomic trends over a longer time span as a basis for forecasting. African Marketing Data and Statistics provides essential country statistics at your fingertips making it a great place to start investigating international markets.

Other key features include:

• Unique monthly and quarterly datasets for all 52 countries listed

• 27 years of data, allowing examination of historical as well as recent trends

• Standardized definitions for quick country-by-country comparisons

• Socio-political summaries for each country

1st Ed. 2007.ISBN 978-1-84264-431-7. (1-84264-431-9)*. Order #GML00108- 239070.U.S. $595.00.

International Marketing ForecastsPublished by Euromonitor International

“ Once again Euromonitor brings its considerable expertise and knowledge to bear upon an area of international business information. Can serve as an excellent source for international marketing data and trends for both business and academic users.”

— American Reference Books Annual 1999 (on a previous edition)

NEW EDITION � Hundreds of organizations throughout the world produce forecasts. During the course of research, Euromonitor has assessed these sources in order to assemble a collection of the most authoritative and useful market predictions. International Marketing Forecasts brings together consumer market forecasts and socioeconomic forecasts from 29 non-European countries. In this unique handbook, you can access growth predictions to 2007 for 330 consumer products and up to 2015 for socioeconomic indicators. Coverage includes Australia, Canada, China, Japan, South Africa, the United States and others.


12th Ed. About 400 pp. Ready November 2008.ISBN TBD (TBD)*. Order #GML00108-239485.






F & S Index® — InternationalNEW EDITION � F & S Index – International draws pertinent

business information of companies, industries and products in Canada, Latin America, Africa, the Middle East, Asia and Oceania from the leading business and financial publications. Each issue contains valuable information on corporate acquisitions and mergers, new products, technological developments and social and political factors affecting business around the globe.

2007 Cumulative Edition. 2007.ISBN 978-1-4144-0056-3 (1-4144-0056-X)*. Order #GML00108-220349.

2008 Subscription. Ready February 2008.ISBN 978-1-4144-0708-1 (1-4144-0708-4)*. Order #GML00108-225918.

U.S. $1,917.00/subscription.

Previous editions also available. Contact your Gale Representative for details.

F & S Index® — Europe NEW EDITION � F & S Index – Europe offers company, product and industry information from financial publications, business-oriented newspapers, trade magazines and special reports. Each issue contains valuable information on corporate acquisitions and mergers, new products, technological developments and social and political factors affecting business in Europe.

2007 Cumulative Edition. 2007.ISBN 978-1-4144-0041-9 (1-4144-0041-1)*. Order #GML00108-220320.

2008 Subscription. Ready February 2008.ISBN 978-1-4144-0693-0. (1-4144-0693-2)*. Order #GML00108-1414406932.

U.S. $1,917.00/subscription.

Previous subscriptions also available. Contact your Gale Representative for details.

Trade Associations and Professional Bodies of the Continental European UnionPublished by Graham & Whiteside™

NEW EDITION � This directory provides essential information on more than 5,000 trade associations and professional bodies in the Continental European Union. Typical entries include: name; address; telephone

and fax numbers; e-mail and Web site addresses; number of members; year founded; number of staff; contact name; fee; library type; details of meetings and conventions; and a description of activities.


5th Ed. About 800 pp. Ready September 2008.ISBN TBD (TBD)*. Order #GML00108-239515.U.S. $350.00.

Latin American Marketing Data and StatisticsPublished by Euromonitor International

NEW EDITION � This updated edition from Euromonitor allows you to compile detailed demographic and economic profiles for 43 countries, making it an extremely valuable reference and powerful marketing tool. Many different sources are contacted to research this data, including international organizations

such as the IMF and UN, as well as national statistical offices and national trade associations. The value of the book is that the research is presented in easy-to-use tables that allow comparisons between countries. At a glance you can compare similarities and differencesin population, home ownership, expenditure trends, crime statistics and much more.

3rd Ed. About 400 pp. 2007.ISBN 978-1-84264-432-4 (1-84264-432-7)*. Order #GML00108-239071.U.S. $595.00.

Trade Unions of the WorldThis comprehensive resource covers trade unions in every

independent country in the world. Entries feature detailed coverage of key unions; details of trade union centers, including contact information; Web site URLs; international affiliations; discussion of the political and economic backgrounds against which the unions operate; an overview of trade unionism; and more.

Published by John Harper Publishing. Distributed to markets in North America exclusively and to other markets worldwide non-exclusively by Gale.

6th Ed. 432 pp. 2005.ISBN 978-0-95438-115-8.

(0-95438-115-7)*. Order #GML00108-224896.U.S. $160.00.


(0-95511-442-X)*. Order #GML00108-226957.Visit gale.com/gvrl for eBook pricing.


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Trade Associations and Professional Bodies of the United Kingdom and EirePublished by Graham & Whiteside™

NEW EDITION � This directory provides essential information on more than 4,500 trade associations and professional bodies in the United Kingdom and Ireland. Typical listings include name; address; telephone and fax

numbers; e-mail and Web site addresses; number of members; year founded; number of staff; contact name; fee; details of meetings and conventions; and a description of activities.


World Consumer SpendingPublished by Euromonitor International

NEW EDITION � This title is a compilation of up-to-date statistics on income and earning power, and consumer expenditure patterns in 71 countries worldwide. You’ll find coverage of gross and disposable income, savings, average earnings and income by age group. It also provides detailed information on

how consumers spend their income across more than 70 key sectors — including household expenditure, clothing and footwear, housing, fuel and power, transport and communication, recreation, entertainment and education. Data is presented in standardized units, allowing you to make comparisons between countries in seconds. Formerly titled World Consumer Expenditure Patterns.


9th Ed. About 500 pp. Ready September 2008.ISBN TBD (TBD)*. Order #GML00108-239486.


World Economic ProspectsPublished by Euromonitor International

NEW EDITION � World Economic Prospects provides qualitative data on the countries that account for the majority of the world’s gross domestic product. The guide begins with a rankings section that presents comparative rankings of: GDP, GDP per capita, short-term growth prospects, growth of economically active

population and more. Each country section provides: strategic overview; political stability and risk analysis; economic situation and prospects; and more.

6th Ed. About 300 pp. Ready January 2008.ISBN 978-1-84264-458-4 (1-84264-458-0)*. Order #GML00108-239078.U.S. $650.00.

Graham & Whiteside™ products are distributed to libraries worldwide and to other markets in the U.S.

and Canada exclusively by Gale.

World Cosmetics and Toiletries Marketing DirectoryPublished by Euromonitor International

NEW EDITION � The World Cosmetics and Toiletries Marketing Directory is a unique, one-stop guide for all those interested in this lucrative industry. Containing vital information for more than 3,200 key contacts, users can easily locate possible partners, define competitors, generate sales leads and access expert insights into new markets.

5th Ed. About 600 pp. 2007.ISBN:978-1-84264-437-9 (1-84264-437-8)*. Order #GML00108-234275.U.S. $1,450.00.

World Drinks Marketing DirectoryPublished by Euromonitor International

NEW EDITION � The World Drinks Marketing Directory has profiles of the leading drinks companies worldwide, authoritative market analysis on the industry from acknowledged experts, and sources to consult for further information. As well as full contact details, the Directory contains company key events, financial information, annual growth, company market shares, major subsidiaries and leading brands for leading players in the industry.

5th Ed. About 600 pp. in 2 vols Ready January 2008.ISBN 978-1-84264-438-6 (1-84264-438-6)*. Order #GML00108-234276.U.S. $1,450.00/2-vol. set.

World Food Marketing DirectoryPublished by Euromonitor International

NEW EDITION � World Food Marketing Directory is the definitive information source on the global food industry. In a single book you can find all the information you need on all aspects of the industry. It has profiles of the leading food companies worldwide, together with authoritative market analysis on the industry from acknowledged experts, and sources to consult for further information.

5th Ed. About 1,000 pp. in 2 vols. Ready January 2008.ISBN 978-1-84264-455-3 (1-84264-455-6)*. Order #GML00108-234279.U.S. $1,450.00/2-vol. set.

Who Buys WhatIdentifying International Spending Patterns by Lifestyle Group


� This new title provides vital data on consumer purchasing behavior by analyzing markets and countries on the basis of lifestyle consumer groups. It provides an insight into how age, life stage, education and gender affect consumer product purchasing in different countries. Who Buys What is essential when planning marketing and advertising strategies as well as helping with new product development.

1st Ed. About 1,000 pp. in 2 vols. 2006.ISBN 978-1-84264-382-2 (1-84264-382-7)*. Order #GML00108-226379.U.S. $1,500.00/2-vol. set.

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Combined Author/Title Index

i

A Accounting, p.18 Accounting, p.27 Accounting for Managers, 4e, p.48 Accounting for Managers, 3e, p.49 Accounting in a Business Context, 4e, p.49 Accounting Information Systems, International Edition, 7e, p.2 Accounting Information Systems, International Edition, 6e, p.2 Accounting Information Systems, International Edition, 2e, p.3 Accounting Theory, 5e, p.4 Accounting Theory, p.4 Accounting: Concepts and Applications, International Edition, 10e, p.44 Accounting: Information for Decisions, 2e, p.45 Accounting: Information for Decisions, International Edition, 3e, p.45 Advanced Accounting, 10e, p.5 Advanced Malaysian Taxation , p.51 Aerts/Walton, Global Financial Accounting and Reporting, p.35 Albrecht/Albrecht/Albrecht/Zimbelman, Fraud Examination, International

Edition, 3e, p.6 Albrecht/Stice/Stice/Swain, Financial Accounting, International Edition,

10e, p.20 Albright/Ingram, Accounting, p.27 Albright/Ingram, Accounting, p.27 Alexander/Britton, Financial Reporting, 7e, p.31 Alexander/Britton/Jorissen, International Financial Reporting and

Analysis, 3e, p.36 Asian Accounting Handbook, p.35 Assurance and Auditing, 2e, p.6 Auditing, 9e, p.7 Auditing, 3e, p.7 Auditing Cases, International Edition, 7e, p.8 Auditing with ACL Software, International Edition, 6e, p.9 Auditing, International Edition, 8e, p.9

B Baginski/Hassell, Management Decisions and Financial Accounting

Reports, 2e, p.34 Barsky/Catanach, Management Accounting: A Business Planning

Approach, p.41 Bazley/Hancock/Berry/Jarvis, Contemporary Accounting, 6e, p.46 Berry/Jarvis, Accounting in a Business Context, 4e, p.49 Brooks/Dunn, Business and Professional Ethics for Directors, Executives &

Accountants, International Edition, 5e, p.17 Bruns, Accounting for Managers, 3e, p.49 Business Accounting and Finance, 2e, p.50 Business Analysis and Valuation, p.29 Business Analysis and Valuation, International Edition, 4e, p.30 Business and Professional Ethics for Directors, Executives & Accountants,

International Edition, 5e, p.17 Business Processes and Information Technology, p.3

C Cases In Cost Management, 3e, p.14 College Accounting, 9e, p.10 College Accounting Chapters 1-15, International Edition, 19e, p.11 College Accounting, Chapters 1-10, International Edition, 19e, p.11 College Accounting, Chapters 1-27, International Edition, 19e, p.11 Company Accounting, 4e, p.11 Contemporary Accounting, 6e, p.46 Cornerstones of Financial Accounting, International Edition, p.18 Cornerstones of Managerial Accounting, International Edition, 3e, p.37 Cost Accounting, International Edition, 7e, p.14 Cost and Management Accounting, 6e, p.15 Cost Management, International Edition, 6e, p.16 Costing, 7e, p.16 Crosson/Needles, Managerial Accounting, 8e, p.42

D Drury, Cost and Management Accounting, 6e, p.15 Drury, Management Accounting for Business, 3e, p.39 Drury, Management and Cost Accounting, 7e, p.41 Duchac/Reeve/Warren, Financial Accounting, International Edition, 2e,

p.21

E Essential of Managerial Accounting, International Edition, p.38 Evans, Accounting Theory, p.4 Excel Applications for Accounting Principles, 3e, p.46 Excel Quick, 3e, p.12

F Federal Tax Research, 8e, p.52 Finance and Accounting for Business, 2e, p.50 Financial Accounting, 4e, p.19 Financial Accounting, 12e, p.26 Financial Accounting and Reporting, 2e, p.30 Financial Accounting with Journal Entries, International Edition, 6e, p.19 Financial Accounting, International Edition, 10e, p.20 Financial Accounting, International Edition, 2e, p.21 Financial Accounting, International Edition, 6e, p.22 Financial and Managerial Accounting, 8e, p.28 Financial Reporting, 7e, p.31 Financial Reporting & Analysis, International Edition, 7e, p.26 Financial Reporting and Analysis, International Edition, 11e, p.31 Financial Reporting, Financial Statement Analysis and Valuation, 6e, p.32 Fischer/Cheng/Taylor, Fundamentals of Advanced Accounting, p.5 Fischer/Taylor/Cheng, Advanced Accounting, 10e, p.5 Fraud Examination, International Edition, 3e, p.6 Fundamentals of Advanced Accounting, p.5 Fundamentals of Cost Accounting, International Edition, 14e, p.17 Fung-Goh/Han/Seah-Ng/Shukor, Accounting, p.18

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ii

G Gelinas/Sutton/Fedorowicz, Business Processes and Information

Technology, p.3 Gelinas/Sutton/Hunton, Accounting Information Systems, International

Edition, 7e, p.2 Gibson, Financial Reporting and Analysis, International Edition, 11e, p.31 Global Financial Accounting and Reporting, p.35 Glynn/Murphy/Abraham/Wilkinson, Accounting for Managers, 4e, p.48 Gourlay/Flanders, MYOB Accounting Plus Version 17, p.13 Gowthorpe, Business Accounting and Finance, 2e, p.50 Gray/Manson, The Audit Process: Principles, Practice & Cases, 4e, p.10

H Hall, Accounting Information Systems, International Edition, 6e, p.2 Hansen/Mowen, Management Accounting, International Edition, 8e, p.40 Hansen/Mowen/Guan, Cost Management, International Edition, 6e, p.16 Heintz/Parry, College Accounting Chapters 1-15, International Edition, 19e,

p.11 Heintz/Parry, College Accounting, Chapters 1-10, International Edition,

19e, p.11 Heintz/Parry, College Accounting, Chapters 1-27, International Edition,

19e, p.11 Heisinger, Essential of Managerial Accounting, International Edition, p.38

I Ingram/Albright/Baldwin, Financial Accounting with Journal Entries,

International Edition, 6e, p.19 Ingram/Albright/Baldwin, Financial Accounting, International Edition, 6e,

p.22 Ingram/Albright/Baldwin/Hill, Accounting: Information for Decisions,

International Edition, 3e, p.45 Integrated Accounting for Windows, 5e, p.12 Intermediate Accounting, International Edition, 11e, p.32 Intermediate Accounting, International Edition, 17e, p.34 International Accounting, 2e, p.36 International Financial Reporting and Analysis, 3e, p.36 Introduction to Financial Accounting, International Edition, 2e, p.22 Introduction to Malaysian Taxation, p.52

J Jones/Rama, Accounting Information Systems, International Edition, 2e,

p.3 Jubb/Haswell/Langfield-Smith, Company Accounting, 4e, p.11 Jubb/Topple/Schelluch/Rittenberg, Assurance and Auditing, 2e, p.6 Juchau/Flanagan/Tibbits/Mitchell, Accounting: Information for Decisions,

2e, p.45

K Klooster/Allen, Integrated Accounting for Windows, 5e, p.12 Knapp, Auditing Cases, International Edition, 7e, p.8 Knechel/Salterio/Ballou, Auditing, 3e, p.7

L Lee/Tan/Ng/Yeo, Introduction to Malaysian Taxation, p.52 Lucey, Costing, 7e, p.16

M Maher/Stickney/Weil, Managerial Accounting, 10e, p.42 Management Accounting, 3e, p.38 Management Accounting, p.39 Management Accounting for Business, 3e, p.39 Management Accounting in Asia, p.40 Management Accounting, International Edition, 8e, p.40 Management Accounting: A Business Planning Approach, p.41 Management and Cost Accounting, 7e, p.41 Management Decisions and Financial Accounting Reports, 2e, p.34 Managerial Accounting, 8e, p.42 Managerial Accounting, 10e, p.42 Managerial Accounting, International Edition, 5e, p.43 McQuaig/Bille, College Accounting, 9e, p.10 Millichamp, Auditing, 9e, p.7 Mowen/Hansen, Cornerstones of Managerial Accounting, International

Edition, 3e, p.37 MYOB Accounting Plus Version 17, p.13

N Needles/Powers, Financial Accounting, International Edition, 10e, p.20 Needles/Powers, Principles of Financial Accounting, 10e, p.24 Needles/Powers/Crosson, Financial and Managerial Accounting, 8e, p.28 Needles/Powers/Crosson, Principles of Accounting, 10e, p.47 Nikolai/Bazley/Jones, Intermediate Accounting, International Edition, 11e,

p.32 Nishimura/Willett, Management Accounting in Asia, p.40

O Owen, Using Peachtree Complete 2009 for Accounting (with Data File and

Accounting CD-ROM), 2e, p.13

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iii

P Palepu/Bernard/Healy, Business Analysis and Valuation, International

Edition, 4e, p.30 Palepu/Peek/Bernard/Healy, Business Analysis and Valuation, p.29 Porter/Norton, Introduction to Financial Accounting, International

Edition, 2e, p.22 Porter/Norton, Using Financial Accounting Information, International

Edition, 6e, p.26 Principles of Accounting, 10e, p.47 Principles of Accounting, International Edition, 23e, p.47 Principles of Corporate Financial Accounting, International Edition, 10e,

p.23 Principles of Financial & Managerial Accounting, International Edition, 10e,

p.28 Principles of Financial Accounting, 10e, p.24 Principles of Financial Accounting, International Edition, 11e, p.25 Principles of Managerial Accounting, International Edition, 10e, p.43

R Raabe/Whittenburg/Sanders, Federal Tax Research, 8e, p.52 Raiborn/Kinney, Cost Accounting, International Edition, 7e, p.14 Raihi-Belkaoui, Accounting Theory, 5e, p.4 Reeve/Warren/Duchac, Principles of Accounting, International Edition,

23e, p.47 Reeve/Warren/Duchac, Principles of Corporate Financial Accounting,

International Edition, 10e, p.23 Reeve/Warren/Duchac, Principles of Financial & Managerial Accounting,

International Edition, 10e, p.28 Reeve/Warren/Duchac, Principles of Financial Accounting, International

Edition, 11e, p.25 Reeve/Warren/Duchac, Principles of Managerial Accounting, International

Edition, 10e, p.43 Ricchiute, Auditing, International Edition, 8e, p.9 Rich/Jones/Mowen/Hansen, Cornerstones of Financial Accounting,

International Edition, p.18 Rittenberg/Schwieger, Auditing with ACL Software, International Edition,

6e, p.9 Ryan, Finance and Accounting for Business, 2e, p.50

S Saudagaran, Asian Accounting Handbook, p.35 Saudagaran, International Accounting, 2e, p.36 Sawyers/Jackson, Managerial Accounting, International Edition, 5e, p.43 Shank, Cases In Cost Management, 3e, p.14 Smith, Excel Applications for Accounting Principles, 3e, p.46 Smith, Excel Quick, 3e, p.12 Stice/Stice, Financial Reporting & Analysis, International Edition, 7e, p.26 Stice/Stice/Albrecht/Swain, Accounting: Concepts and Applications,

International Edition, 10e, p.44 Stice/Stice/Skousen, Intermediate Accounting, International Edition, 17e,

p.34 Stickney/Brown/Wahlen, Financial Reporting, Financial Statement

Analysis and Valuation, 6e, p.32

Stickney/Weil, Financial Accounting, 12e, p.26 Stolowy/Lebas, Financial Accounting and Reporting, 2e, p.30 Survey of Accounting, International Edition, 4e, p.51 Swain/Albrecht/Stice/Stice, Management Accounting, 3e, p.38

T Taxation in China, p.53 The Audit Process: Principles, Practice & Cases, 4e, p.10 Tibbits/Mitchell, Management Accounting, p.39 Trotman/Gibbins, Financial Accounting, 4e, p.19

U Using Financial Accounting Information, International Edition, 6e, p.26 Using Peachtree Complete 2009 for Accounting (with Data File and

Accounting CD-ROM), 2e, p.13

V Vanderbeck, Fundamentals of Cost Accounting, International Edition, 14e,

p.17

W Wahab/Saad, Advanced Malaysian Taxation , p.51 Warren, Survey of Accounting, International Edition, 4e, p.51

Z Zuo, Taxation in China, p.53

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Advanced Accounting, 10eFischer • Taylor • Cheongrefer to p.5

Auditing Cases,

Michael C Knapprefer to p.8

Costing, 7eT Luceyrefer to p.16

Introdction to FinancialAccounting, International Edition, 2ePorter • Nortonrefer to p.22

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Accounting Information Systems • Accounting Theory • Advanced Accounting • Advanced Auditing • Auditing• College Accounting • Company Accounting • Computerized Accounting • Cost Accounting and others...

Managerial Accounting, International Edition, 5eSawyers • Jacksonrefer to p.43

Principles of Accounting, International Edition, 23eReeve • Warren • Duchacrefer to p.47

Encyclopedia of Products & Industries – Manufacturingrefer to p.R12

Everyday Financerefer to p.R13

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International Edition,7e

Accounting Information Systems â€¢ Accounting Theory

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