Horngren's Financial & Managerial Accounting

by Tracie Miller-Nobles; Brenda Mattison; Ella Mae Matsumura

• ISBN13: 9780136850540
• ISBN10: 0136850545
• Format: Nonspecific Binding
• Copyright: 2020-06-03
• Publisher: Pearson Education (US)
• More Book Details
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Summary

Horngren's Financial & Managerial Accounting uses leading methods to teach critical foundational topics and provides meaningful learning tools to help improve your skills.

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Author Biography

Tracie L. Miller-Nobles, CPA, received her bachelor’s and master’s degrees in accounting from Texas A&M University and is currently pursuing her PhD in adult education also at Texas A&M University. She is an Associate Professor at Austin Community College, Austin, TX. Previously she served as a Senior Lecturer at Texas State University, San Marcos, TX, and has taught as an adjunct at University of Texas-Austin. Miller-Nobles has public accounting experience with Deloitte Tax LLP and Sample & Bailey, CPAs.

Miller-Nobles is a recipient of the American Accounting Association J. Michael and Mary Ann Cook prize, Texas Society of CPAs Rising Star award, TSCPA Austin Chapter CPA of the Year award, TSCPA Outstanding Accounting Educator award, NISOD Teaching Excellence award and the Aims Community College Excellence in Teaching award. She is a member of the Teachers of Accounting at Two Year Colleges, the American Accounting Association, the American Institute of Certified Public Accountants, and the Texas State Society of Certified Public Accountants. She is currently serving on the Board of Directors as secretary/webmaster of Teachers of Accounting at Two Year Colleges and as a member of the American Institute of Certified Public Accountants financial literacy committee. In addition, Miller-Nobles served on the Commission on Accounting Higher Education: Pathways to a Profession.

Miller-Nobles has spoken on such topics as using technology in the classroom, motivating non-business majors to learn accounting, and incorporating active learning in the classroom at numerous conferences. In her spare time she enjoys camping and hiking and spending time with friends and family.

 

Brenda L. Mattison has a bachelor’s degree in education and a master’s degree in accounting, both from Clemson University. She is currently an Accounting Instructor at Tri-County Technical College in Pendleton, South Carolina. Mattison previously served as Accounting Program Coordinator at TCTC and has prior experience teaching accounting at Robeson Community College, Lumberton, North Carolina; University of South Carolina Upstate, Spartanburg, South Carolina; and Rasmussen Business College, Eagan, Minnesota. She also has accounting work experience in retail and manufacturing businesses and is a Certified Management Accountant.

Mattison is a member of the American Accounting Association, Institute of Management Accountants, South Carolina Technical Education Association, and Teachers of Accounting at Two Year Colleges. She is currently serving on the Board of Directors as Vice President of Conference Administration of Teachers of Accounting at Two Year Colleges.

Mattison previously served as Faculty Fellow at Tri-County Technical College. She has presented at state, regional, and national  conferences on topics including active learning, course development, and student engagement.

In her spare time, Mattison enjoys reading and spending time with her family. She is also an active volunteer in the community, serving her church and other organizations.

 

Ella Mae Matsumura, PhD is a professor in the Department of Accounting and Information Systems in the School of Business at the University of Wisconsin—Madison, and is affiliated with the university’s Center for Quick Response Manufacturing. She received an AB in mathematics from the University of California, Berkeley, and MSc and PhD degrees from the University of British Columbia. Matsumura has won two teaching excellence awards at the University of Wisconsin—Madison and was elected as a lifetime fellow of the university’s Teaching Academy, formed to promote effective teaching. She is a member of the university team awarded an IBM Total Quality Management Partnership grant to develop curriculum for total quality management education.

Matsumura was a co-winner of the 2010 Notable Contributions to Management Accounting Literature Award. She has served in numerous leadership positions in the American Accounting Association (AAA). She was coeditor of Accounting Horizons and has chaired and served on numerous AAA committees. She has been secretary-treasurer and president of the AAA’s Management Accounting Section. Her past and current research articles focus on decision making, performance evaluation, compensation, supply chain relationships, and sustainability. She coauthored a monograph on customer profitability analysis in credit unions.

Table of Contents

1. Accounting and the Business Environment    

2. Recording Business Transactions       

3. The Adjusting Process               

4. Completing the Accounting Cycle       

5. Merchandising Operations   

6. Merchandise Inventory           

7. Internal Control and Cash      

8. Receivables 

9. Plant Assets, Natural Resources, and Intangibles      

10. Investments               

11. Current Liabilities and Payroll           

12. Long-Term Liabilities              

13. Stockholders’ Equity               

14. The Statement of Cash Flows              

15. Financial Statement Analysis             

16. Introduction to Managerial Accounting        

17. Job Order Costing    

18. Process Costing        

19. Cost Management Systems: Activity-Based, Just-In-Time, and Quality Management Systems            

20. Cost-Volume-Profit Analysis                

21. Variable Costing      

22. Master Budgets        

23. Flexible Budgets and Standard Cost Systems              

24. Responsibility Accounting and Performance Evaluation       

25. Short-Term Business Decisions         

26. Capital Investment Decisions

 

Appendix A: Present Value Tables and Future Value Tables

Appendix B: Accounting Information Systems