Fischer: Advanced Accounting 12th Edition

Help your advanced accounting students master the theory and practice they need for professional success with Fischer/Taylor/Cheng’s Advanced Accounting 12E. This leading text offers your students the most authoritative, comprehensive coverage of advanced accounting topics available. This edition explores the latest FASB statements and their impact on consolidations. The authors combine sound theoretical foundations with a hands-on approach using numerous actual examples common in today’s accounting. The text’s proven focus on conceptual understanding and clear presentation style make even the most complex topics approachable. New and revised end-of-chapter questions reinforce major concepts from each chapter and challenge students to expand their critical thinking and reasoning skills. Only Advanced Accounting 12E uses a horizontal approach to consolidations, the format most commonly used in today’s business world. A trusted preparation resource for the CPA exam, Advanced Accounting 12E provides the knowledge your students need for ongoing accounting success.

Key Features

• Text Reflects The Latest FASB Standards: FASB standards and updates for Business Consolidations ensure this edition offers the most recent information and developments 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 book provides your students with the coverage they need to prepare effectively for the CPA exam.
• 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.
• 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.

New to This Edition

• New Special Appendix Covers Variable Interest Entities: This unique appendix, following Chapter 8 discusses the unique features of Variable Interest Entities in detail.
• Updated 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 as they expand both reasoning and discussion skills. “Reflection” features connect applications with higher-level theory.

Contents

• 1. Business Combinations: New Rules for a Long-Standing Business Practice.
• 2. Consolidated Statements: Date of Acquisition.
• 3. Consolidated Statements: Subsequent to Acquisition.
• 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes.
• 5. Intercompany Transactions: Bonds and Leases.
• 6. Cash Flows, EPS, and Taxation.
• 7. Special Issues in Accounting for an Investment in a Subsidiary.
• 8. Subsidiary Equity Transactions; Indirect Subsidiary Ownership and Subsidiary Ownership of Parent Shares.
• Appendix 1: Accounting for Influential Investments.
• Appendix 2: Variable Interest Entities
• 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.
• 13. Partnerships: Characteristics, Formation, and Accounting for Activities.
• 14. Partnerships: Ownership Changes and Liquidations.
• 15. Governmental Accounting: The General Fund and the Account Groups.
• 16. Governmental Accounting: Other Governmental Funds, Proprietary Funds, 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.
• 20. Estates and Trusts: Their Nature and the Accountant’s Role.
• 21. Debt Restructuring, Corporate Reorganizations, and Liquidations.

About the Authors

• Paul M. Fischer is the Jerry Leer Professor of Accounting and Accounting Area Chair at the University of Wisconsin, Milwaukee. He teaches intermediate, advanced financial, and management accounting at the undergraduate and graduate levels. He has received the AMOCO Outstanding Professor Award, the Outstanding Executive MBA Professor Award, and the School of Business Administration Advisory Council Teaching Award. He also teaches continuing education classes and provides executive training courses for several large corporations. He earned his undergraduate accounting degree at Milwaukee and earned an M.B.A. and Ph.D. at the University of Wisconsin, Madison. Dr. Fischer is a CPA and member of the American Institute of CPAs, the Wisconsin Institute of CPAs, and the American Accounting Association. Dr. Fischer has co-authored numerous texts and journal articles, as well as computer software. He actively pursues research and consulting interests in the areas of leasing, pension accounting, and business combinations.
• William J. Taylor primarily teaches financial accounting and auditing at both the undergraduate and graduate levels at University of Wisconsin, Milwaukee. In addition, he is involved in providing executive training courses for several large corporations through an executive M.B.A. program. Dr. Taylor has been recognized for his teaching excellence and has received both the AMOCO Outstanding Professor Award and the School of Business Administration Advisory Council Teaching Award. He earned his Ph.D. from Georgia State University and is a CPA and a CVA (Certified Valuation Analyst). His professional experience includes working for Deloitte and Touché and Arthur Andersen & Co. in their audit practices. His private consulting activities include business valuations, litigation services, and issues affecting closely held businesses. Dr. Taylor is a member of the American Institute of CPAs, the Wisconsin Institute of CPAs, and the National Association of Certified Valuation Analysts. He serves as a director and officer for a number of professional organizations.
• Rita H. Cheng is the A.O. Smith Teaching Professor of Accounting at the University of Wisconsin, Milwaukee. She teaches government and not-for-profit accounting and advanced financial accounting. She has published numerous journal articles and technical reports and is often asked to speak on government and not-for-profit accounting topics. Dr. Cheng has been recognized for her teaching excellence and is a recipient of the School of Business Administration Advisory Council Outstanding Teaching Award. She earned her Ph.D. in Accounting at Temple University. She is a CPA and a Certified Government Financial Manager. Dr. Cheng is actively involved in research focusing on the quality of accounting and financial reporting by state and local governments and the influence of accounting regulation on corporate business competitiveness. She is a member of the Government and Nonprofit Section of the American Accounting Association and has served as the section’s president. She has also testified before the Governmental Accounting Standards Board and coordinated the academic response to several proposed standards.

Book Details

• Hardcover: 1152 pages
• Publisher: Cengage Learning; 12 edition (©2016 | Published)
• Language: English
• ISBN-10: 1305084853
• ISBN-13: 978-1305084858
• Product Dimensions: 7.4 x 0.8 x 9.7 inches
• List Price: $271.75

Warren: Financial & Managerial Accounting 13th Edition

Close the gap between homework and exam performance with Warren/Reeve/Duchac's Financial & Managerial Accounting 13E and CengageNOWv2! Market-leading ACCOUNTING has been on the forefront of innovation and change based on the needs of today's teaching and learning environment. Warren/Reeve/Duchac's Financial & Managerial Accounting 13e and CengageNOWv2 help elevate student thinking with content that addresses each stage of the learning process from motivation to mastery. This integrated system motivates students to learn, provides practice opportunities to better prepare for exams, and helps students achieve mastery with tools to help them make connections and see the big picture.

The Complete Learning System in Financial & Managerial Accounting and CengageNOWv2 is built around the way students use textbooks and online resources to learn, study and complete homework, allowing them to achieve ultimate success in this course. New content includes author-written Dynamic Exhibits that allow students to see connections and relationships like never before! Dynamic Exhibits allow students to change the variables in a scenario and see how a change ripples through the accounting system, helping students understand how concepts relate to one another. In addition to the many new digital assets created for this edition, the textbook content itself has also been revised to include the new revenue recognition standard and a greater emphasis on service companies in the managerial accounting chapters. The end goal of Warren/Reeve/Duchac's Financial & Managerial Accounting and CengageNOWv2 is to elevate thinking and create more empowered and prepared students--ready to take on the rest of their educational and career goals.

Key Features

• Activation Exercises in CengageNOWv2: These author-written Activation Exercises focus on helping students develop a better understanding of (1) key terms and definitions, (2) the economics of business transactions, (3) how these transactions are recorded in the accounting system, and where relevant, (4) how these transactions are ultimately reflected in the financial statements. The Activation Exercise interactive structure builds the critical thinking skills that are necessary for students to succeed and can be used as an introduction to topics or for review and assessment. Activation Exercises are assignable/gradable in CengageNOWv2.
• Blueprint Problems in CengageNOWv2: Blueprint Problems are teaching problems that walk students through a single accounting topic. These problems cover the primary learning objectives and are designed to help students understand foundational content and the associated building blocks versus memorizing the formulas or journal entries. Blueprint Problems are assignable/gradable in CengageNOWv2.
• Blueprint Connections in CengageNOWv2: Blueprint Connections are scenario-based teaching problems that solidify concepts and demonstrate their interrelationships, as well as promote critical thinking. Blueprint Connections combine multiple topics, allowing students to explore a larger concept more fully, and strengthen analytical skills. Blueprint Connections are assignable/gradable in CengageNOWv2.
• Video: Animated Activities in CengageNOWv2: Animated Activities are engaging animated scenarios that visually guide students through selected core topics in introductory accounting. Each activity uses a realistic company example to illustrate how the concepts relate to the everyday activities of a business. These activities include multiple-choice questions that gauge student understanding of the overarching chapter concepts. Animated Activities are assignable/gradable in CengageNOWv2 and available for self-study and review.
• EXCEL "Try It" TUTORIALS in CengageNOWv2: Located in the Study Tools Tab in CengageNOWv2, these activities provide students with basic tutorials on how to use Excel to solve accounting problems. Students practice accounting and manipulate spreadsheets using basic Excel® formulas in a simple step-by-step format. The tutorials reinforce the accounting concepts and help build students' Excel competency.

New to This Edition

• Content Updates: In addition to the many new digital assets created for this edition, the textbook content itself has also been revised. The most significant changes for this edition involve the inclusion of the new revenue recognition standard and a greater emphasis on service companies in the managerial accounting chapters.
• CengageNOWv2: NEW CengageNOWv2 helps close the gap between homework and exam performance. The new Multi-Panel View enables students to see all the elements of a problem on one screen, making it easier for them to navigate the problem and understand the accounting system. The new Adaptive Feedback responds to students based upon their unique answers and alerts them to the type of error they have made, keeping students checked-in and progressing. The new Blank Sheet of Paper Experience provides a less leading response system for journal entries and financial statements that discourages over-reliance on the system.
• Dynamic Exhibits in CengageNOWv2: NEW Dynamic Exhibits allow students to change the variables in a scenario and see how a change ripples through the accounting system. Dynamic Exhibits allow students to see connections and relationships like never before! Identified by an icon in the text, Dynamic Exhibits are embedded within the MindTap eReader in CengageNOWv2. They are assignable/gradable in CengageNOWv2 and available for self-study and review.
• Video: ConceptClips in CengageNOWv2: NEW ConceptClips address the challenge of understanding the "language of business" that students often face when first introduced to the subject matter. These animations provide students with a memorable auditory and visual representation of the important concepts in each chapter. ConceptClips are embedded throughout the MindTap eReader in CengageNOWv2. They are assignable/gradable in CengageNOWv2 and available for self-study and review.
• Video: ConceptClips in CengageNOWv2: NEW ConceptClips address the challenge of understanding the "language of business" that students often face when first introduced to the subject matter. These animations provide students with a memorable auditory and visual representation of the important concepts in each chapter. ConceptClips are embedded throughout the MindTap eReader in CengageNOWv2. They are assignable/gradable in CengageNOWv2 and available for self-study and review.
• Video: Tell Me More in CenageNOWv2: NEW Tell Me More lecture activities explain the core concepts of the chapter through an engaging auditory and visual presentation that is ideal for all class formats--flipped model, online, hybrid, face-to-face. Tell Me More videos are assignable/gradable in CengageNOWv2 and available for self-study and review.
• Start-Up Center in CengageNOWv2: The NEW CengageNOWv2 Start-Up Center will help students identify what they need to do and where they need to focus in order to be successful with a variety of brand new resources. The Start-Up Center includes the Success Strategies Module, Math Review Module, and How to Use CengageNOWv2 Module.
• Success Strategies Module with Student Advice videos and a Success Strategies Tip Sheet to ensure that students understand course expectations (and how they may differ from other courses) and how to best plan and prepare so as to be successful in the introductory accounting course. The Student Advice video messages feature real introductory accounting students giving guidance to students who are just starting the course about what it takes to be successful in introductory accounting.
• Math Review Module, designed to help students get up to speed with necessary math skills, includes math review assignments and Show Me How math demonstration videos to ensure that students have an understanding of basic math skills, including: whole number operations, decimal operations and rounding, percentage operations and conversion, fraction operations, converting numbers expressed in one form to a different form, positive and negative numbers, and ratios and averages.
• How to Use CengageNOWv2 Module allows students to focus on learning accounting, not on a particular software system. Quickly familiarize your students with CengageNOWv2 and direct them to all of its built-in student resources.
• Adaptive Study Plan in CengageNOWv2: The NEW Adaptive Study Plan is an assignable/gradable study center that adapts to each student's unique needs and provides a remediation pathway to keep students progressing. Students first take a chapter-level quiz consisting of randomized questions that cover both conceptual and procedural aspects of the chapter. Next, feedback is provided for each answer option explaining why the answer is right or wrong. Based on the quiz results, students are provided a remediation path that includes media assets and algorithmic practice problems to help them improve their understanding of the course material. Instructors may use prerequisites that require students to achieve mastery in the Adaptive Study Plan before moving on to new material. The Adaptive Study Plan is assignable/gradable in CengageNOWv2 and available for self-study and review.
• Service Focus: NEW Service Focus boxed features highlight the differences between manufacturing companies and service companies and illustrate how managerial accounting concepts apply to service companies such as The Walt Disney Company and Sierra Nevada.

Contents

• Chapter 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 Control, and Cash.
• 8. Receivables.
• 9. Fixed Assets and Intangible Assets.
• 10. Current Liabilities and Payroll.
• 11. Corporations: Organization, Stock Transactions, and Dividends.
• 12. Long-Term Liabilities: Bonds and Notes.
• 13. Investments and Fair Value Accounting.
• 14. Statement of Cash Flows.
• 15. Financial Statement Analysis.
• 16. Managerial Accounting Concepts and Principles.
• 17. Job Order Costing.
• 18. Process Costing 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. Lean Principles, Lean Accounting, and Activity Analysis.
• Appendix A: Interest Tables.
• Appendix B: Nike Inc., Form 10-K For the Fiscal Year Ended May 31, 2013.
• Appendix C: International Financial Reporting Standards.
• Appendix D: Reversing Entries.
• Appendix E: Revenue Recognition Update.
• Glossary.
• Index.

About the Authors

• Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia, Athens. Dr. Warren has taught classes at the University of Georgia, University of Iowa, Michigan State University, and University of Chicago. He focused his teaching efforts on principles of accounting and auditing. Dr. Warren received his PhD from Michigan State University and his BBA and MA from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including THE ACCOUNTING REVIEW, JOURNAL OF ACCOUNTING RESEARCH, JOURNAL OF ACCOUNTANCY, THE CPA JOURNAL, and AUDITING: A JOURNAL OF PRACTICE AND THEORY. Dr. Warren has served on numerous committees of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Internal Auditors. He also has consulted with numerous companies and public accounting firms. His outside interests include playing handball, golfing, skiing, backpacking, and fly-fishing.
• Dr. James M. Reeve is Professor Emeritus of Accounting and Information Management at the University of Tennessee. Professor Reeve taught as part of the accounting faculty for twenty-five years after graduating with his PhD from Oklahoma State University. His teaching effort focused on undergraduate accounting principles and graduate education in the Master of Accountancy and Senior Executive MBA programs. Beyond this, Professor Reeve is very active in the Supply Chain Certification program, which is a major executive education and research effort of the college. His research interests are varied and include work in managerial accounting, supply chain management, lean manufacturing, and information management. He has published over forty articles in academic and professional journals.
• Dr. Jonathan Duchac is the Merrill Lynch and Co. Professor of Accounting and is Director of the Program in Enterprise Risk Management at Wake Forest University. He earned his PhD in accounting from the University of Georgia and currently teaches introductory and advanced courses in financial accounting. Dr. Duchac has received a number of awards during his career, including the Wake Forest University Outstanding Graduate Professor Award, the T.B. Rose award for Instructional Innovation, and the University of Georgia Outstanding Teaching Assistant Award. In addition to his teaching responsibilities, Dr. Duchac has served as Accounting Advisor to Merrill Lynch Equity Research, where he worked with research analysts in reviewing and evaluating the financial reporting practices of public companies. He has testified before the U.S. House of Representatives, the Financial Accounting Standards Board, and the Securities and Exchange Commission and has worked with a number of major public companies on financial reporting and accounting policy issues.

Book Details

• Hardcover: 1424 pages
• Publisher: Cengage Learning; 13 edition (©2016 | Published)
• Language: English
• ISBN-10: 1285866304
• ISBN-13: 978-1285866307
• Product Dimensions: 10.9 x 9.3 x 1.8 inches
• List Price: $342.95

Weygandt: Accounting Principles 12th Edition

Accounting Principles 12th Edition by Weygandt, Kimmel, and Kieso provides students with a clear introduction to fundamental accounting concepts. The Twelfth Edition helps students get the most out of their accounting course by making practice simple. Both in the print text and online in WileyPLUS with ORION new opportunities for self-guided practice allow students to check their knowledge of accounting concepts, skills, and problem solving techniques and receive personalized feedback at the question, learning objective, and course level. Newly streamlined learning objectives help students use their study time efficiently by creating a clear connections between the reading and video content, and the practice, homework, and assessments questions.

Weygandt, Accounting Principles is a best-selling program ideal for a two-semester Principles of Accounting sequence where students spend the majority of the time learning financial accounting concepts, and are introduced to the basic concepts of managerial accounting at the end of the sequence With Accounting Principles students learn the accounting cycle from a sole proprietor perspective.

New to This Edition

• ORION: Based on cognitive science, WileyPLUS with ORION provides students with a personal, adaptive learning experience so they can build their subject matter proficiency and use their study time most effectively. WileyPLUS with ORION helps students learn by learning about them.
• Practice Made Simple: A new section in the text and in WileyPLUS offers students more opportunities for self-guided practice. In WileyPLUS, new practice assignments include several Do ITs, Brief Exercises, Exercises, and Problems, and give students the opportunity to check their work, or see the answer and solution after their final attempt. In the text, the new Review and Practice section includes for the first time worked out solutions to select questions, exercises, and problems: Learning Objectives Review, Glossary Review, Practice Multiple-choice Questions and Solutions, Practice Exercises and Solutions, and Practice Problem and Solutions.
• Knowledge Organization: Newly streamlined learning objective help students make the best use of time outside of class. Each learning objective contains a variety of practice and assessment questions, relevant review material, and educational videos, so no matter where a student starts their work, the relevant resources or practice is quickly made available.
• New Solution Walkthrough Videos with Paul Kimmel: Author Paul Kimmel walks students step-by-step through solutions to homework problems. Based on problems that are “similar to” (but not the same as) the problems students will find in their homework assignments.
• New Chapter Opener Videos with Paul Kimmel: Author Paul Kimmel highlights key concepts that will be covered in each chapter.
• New Excel Focus: Excel Tutorials teach students relevant accounting Excel skills, and provides opportunities for application and “What If?” analysis.

Contents

• Chapter 1 Accounting in Action
• 2 The Recording Process
• 3 Adjusting the Accounts
• 4 Completing the Accounting Cycle
• 5 Accounting for Merchandising Operations
• 6 Inventories
• 7 Accounting Information Systems
• 8 Fraud, Internal Control, and Cash
• 9 Accounting for Receivables
• 10 Plant Assets, Natural Resources, and Intangible Assets
• 11 Current Liabilities and Payroll Accounting
• 12 Accounting for Partnerships
• 13 Corporations: Organization and Capital Stock Transactions
• 14 Corporations: Dividends, Retained Earnings, and Income Reporting
• 15 Long-Term Liabilities
• 16 Investments
• 17 Statement of Cash Flows
• 18 Financial Statement Analysis
• 19 Managerial Accounting
• 20 Job Order Costing
• 21 Process Costing
• 22 Cost-Volume-Profit
• 23 Budgetary Planning
• 24 Budgetary Control and Responsibility Accounting
• 25 Standard Costs and Balanced Scorecard
• 26 Incremental Analysis and Capital Budgeting
• Appendix A: Specimen Financial Statements: PepsiCo, Inc.
• Appendix B: Specimen Financial Statements: The Coca-Cola Company, Inc.
• Appendix C: Specimen Financial Statements: Zetar plc
• Appendix D: Time Value of Money
• Appendix E: Using Financial Calculators
• Appendix F: Standards of Ethical Conduct for Management Accountants

Book Details

• Hardcover: 1288 pages
• Publisher: Wiley; 12 edition (©2015)
• Language: English
• ISBN-10: 1118875052
• ISBN-13: 978-1118875056
• Product Dimensions: 8.8 x 2.1 x 11 inches
• List Price: $296.95

IOMA: Cost Reduction & Control Best Practices 2nd Edition: The Best Ways for a Financial Manager to Save Money

The official IOMA source for tips, techniques, strategies, and best practices in corporate cost-cutting, Cost Reduction and Control Best Practices provides financial manages with no-nonsense, balanced, and practical strategies that are being targeted and used nationwide for controlling costs by thousands of companies in areas such as human resources, compensation, benefits, purchasing, outsourcing, use of consultants, taxes, and exports. These best practices are based on the trenches experience, research, proprietary databases, and consultants from the Institute of Management and Administration (IOMA) and other leading experts in their fields.

This book is a totally updated, authoritative compilation of the best strategies and techniques being used to control costs in various industries and across virtually all business functions. Each chapter focuses on a different department or function and includes the latest best practices and dozens of practical tips and tactics from managers around the country. In-depth case studies and examples show how diverse cost reduction and control measures work in the real world.

Based on vast research by the Institute of Management and Administration, the premier resource for management professionals, this guide is ideal for managers and financial officers who need to implement cost reduction measures promptly, small business owners who need fresh ideas for cutting costs, and all executives who realize that ongoing cost control is vital for resiliency and competitiveness in fluctuating economic environments. Today, cost control must be integrated into corporate culture in order to preserve that corporate culture.

Key Features

• Provides best practices and techniques for controlling costs within a company.
• New chapters focus on outsourcing costs, downsizing, consultants' costs, and business tax costs.
• Provides the latest strategies companies re using to control costs.

Contents

• 1. Corporate Cost-Control Strategies.
• 2. Human Resource Department Costs.
• 3. Benefits Costs.
• 4. Compensation Costs.
• 5. 401(k) Plan Costs.
• 6. Training and Development Costs.
• 7. Accounting Department Costs.
• 8. Accounts Payable Costs.
• 9. Credit and Collections Costs.
• 10. Purchasing Costs.
• 11. Inventory Costs.
• 12. Export Costs.
• 13. Outsourcing.
• 14. Downsizing.
• 15. Consultants’ Costs.
• 16. Business Tax Costs.
• Index.

About the Authors

• IOMA (Institute of Management and Administration) publishes a broad range of high-quality information products for business professionals. Their products serve two purposes: to improve the efficiency of their subscribers and to enhance the financial performance of the firm or organization. Over 180,000 top business professionals rely on IOMA publications, special reports, and electronic services every month.

Book Details

• Hardcover: 544 pages
• Publisher: Wiley; 2 edition (c2013)
• Language: English
• ISBN-10: 0471739189
• ISBN-13: 978-0471739180
• Product Dimensions: 9.6 x 6.5 x 1.4 inches
• List Price: $94.95

Spann: Fraud Analytics: Strategies & Methods for Detection & Prevention

Proven guidance for expertly using analytics in fraud examinations, financial analysis, auditing and fraud prevention.

Fraud Analytics thoroughly reveals the elements of analysis that are used in today's fraud examinations, fraud investigations, and financial crime investigations. This valuable resource reviews the types of analysis that should be considered prior to beginning an investigation and explains how to optimally use data mining techniques to detect fraud. Packed with examples and sample cases illustrating pertinent concepts in practice, this book also explores the two major data analytics providers: ACL and IDEA.

Written by Delena D Spann, Board of Regent (Emeritus) for the Association of Certified Fraud Examiners (ACFE), who currently serves as Advisory Board Member of the Association of Certified Fraud Examiners, Board Member of the Education Task Force of the Association of Certified Anti-Money Laundering Specialists ASIS International (Economic Crime Council) and Advisory Board Member of the Robert Morris University (School of Business), Fraud Analytics equips you with authoritative fraud analysis techniques you can put to use right away.

Key Features

• Looks at elements of analysis used in today's fraud examinations.
• Reveals how to use data mining (fraud analytic) techniques to detect fraud.
• Examines ACL and IDEA as indispensable tools for fraud detection.
• Includes an abundance of sample cases and examples.

Praise for Fraud Analytics

"In Fraud Analytics, Delena Spann meticulously reminds us that technology has redesigned the world for the good guys and the crooks. If law enforcement is to keep up, then we must utilize the best tools to thwart the efforts of white-collar criminals whose impact devastates our economy. She articulately and technically apprises the good guys on how to detect the practices of America's most prolific criminals. This is a must-have book."

—Dr. Jeffrey Dean Swain, JD, PhD, Criminal and Constitutional Law, Florida Memorial University.

"As a professor of audit and forensic accounting, Fraud Analytics is the reference book I have been waiting for. Clear, no-nonsense instructions will allow me to use this text in my graduate and undergraduate fraud detection courses as the one guide to forensic tools and fraud-fighting strategies."

—Peg Berezewski, CFE, CGMA, CPA, Professor, Robert Morris University, Illinois.

"At last! We finally we have a definitive, understandable book written about the technical subject of fraud analytics. Delena Spann shares her expertise with us through clear explanations and case studies. Having been associated with Ms. Spann for fifteen years, I am pleased that her insights are communicated with this valuable book for fraud examiners, auditors, and financial investigators. We are utilizing her analyses with our clients and in our seminars."

—David S. Marshall, MBA, CFE, CISA, Principal, Infotech Global Audit and Security, Inc., and Corporate Compliance Seminars; President, Greater Chicago Chapter, Association of Certified Fraud Examiners.

"This book is an outstanding primer in the area of fraud analytics. It provides a significant overview of the threats and impact that fraud has on the private and public sectors as well as identifies and describes current solutions and analytic techniques to address this. Fraud Analytics is a terrific contribution to the national security community and more specifically to anyone interested in fighting fraud."

—Jill D. Rhodes, JD, LLM, Vice President and Chief Information Security Officer, Trustmark Companies; former executive, Senior National Intelligence Service.

Contents

Chapter 1: The Schematics of Fraud and Fraud Analytics

• How Do We Define Fraud Analytics?
• Mining the Field: Fraud Analytics in its New Phase
• How Do We Use Fraud Analytics? 
• Fraud Detection 
• How Do We Define Fraud Analytics? 
• Fraud Analytics Refined 
• Notes 

Chapter 2: The Evolution of Fraud Analytics 

• Why Use Fraud Analytics? 
• The Evolution Continues 
• Fraud Prevention and Detection in Fraud Analytics 
• Incentives, Pressures, and Opportunities 

Chapter 3: The Analytical Process and the Fraud Analytical Approach 

• The Turn of The Analytical Wheel 
• It Takes More Than One Step 
• Probabilities of Fraud and Where it All Begins 
• What Should the Fraud Analytics Process Look Like? 
• Data Analytics Exposed 

Chapter 4: Using ACL Analytics in the Face of Excel 

• The Devil Remains in the Details 

Chapter 5: Fraud Analytics versus Predictive Analytics 

• Overview of Fraud Analysis and Predictive Analysis 
• Comparing and Contrasting Methodologies 
• 13 Step Score Development versus Fraud Analysis 
• CRISP-DM versus Fraud Data Analysis 
• SAS/SEMMA versus Fraud Data Analysis 
• Conflicts within Methodologies 
• Composite Methodology 
• Comparing and Contrasting Predictive Modeling and Data Analysis 

Chapter 6: CaseWare IDEA Data Analysis Software 

• Detecting Fraud with IDEA 
• Fraud Analysis Points of IDEA 
• Correlation, Trend Analysis, and Time Series Analysis 
• What is IDEA’s Purpose? 
• A Simple Scheme: The Purchase Fraud of an Employee as a Vendor 
• Stages of Using IDEA 

Chapter 7: Centrifuge Analytics: Is Big Data Enough? 

• Sophisticated Link Analysis 
• The Challenge with Anti-Counterfeiting 
• Interactive Analytics: The Centrifuge Way 
• Fraud Analysis with Centrifuge VNA 
• The Fraud Management Process 

Chapter 8: i2 Analyst's Notebook: The Best in Fraud Solutions

• Rapid Investigation of Fraud and Fraudsters
• i2 Analyst’s Notebook
• i2 Analyst’s Notebook and Fraud Analytics
• How to Use i2 Analyst’s Notebook: Fraud Financial Analytics
• Using i2 Analyst’s Notebook in a Money-Laundering Scenario

Chapter 9: The Power to Know Big Data: SAS Visual Analytics and Actionable Intelligence Technologies’ Financial Investigative Software

• The SAS Way
• Actionable Intelligence Technologies’ Financial Investigative Software
• A Case in Point

Chapter 10: New Trends in Fraud Analytics and Tools

• The Many Faces of Fraud Analytics
• The Paper Chase is Over
• To Be or Not to Be
• Raytheon’s VisuaLinks
• FICO Insurance Fraud Manager 3.3
• IBM i2 iBASE
• Palantir Tech
• Fiserv’s AML Manager
• Index

About the Authors

DELENA D. SPANN, MSc, CFE, is employed with the United States Secret Service, Chicago Field Office, where she is assigned to the Electronic and Financial Crimes Task Force.

Spann routinely serves on high-profile financial crimes investigations that include detecting red flags, trends, and anomalies in complex financial transactions. She is frequently called upon as a guest speaker on her expertise in fraud analytics and financial crimes. She is dedicated to the study of white-collar crime.

Spann holds a bachelor's degree in liberal studies from Barry University and a master of science degree in criminal justice administration from Florida International University. She is Board of Regent (Emeritus), an Advisory Board Member, and Higher Education Committee Member of the Association of Certified Fraud Examiners; a Board of Director of ASIS International Economic Crime Council; Education Task Force Member of the Association of Certified Anti-Money Laundering Specialists; Advisory Board Member at Robert Morris University; Executive Director of the Association of Certified Fraud Examiners, Greater Chicago Chapter; a Threat Finance Task Force Member of the Association of Certified Financial Crimes Specialists; and Board of Director (Emeritus), Step Women's Network of Chicago. Spann also serves as an adjunct professor at the university/college level.

Book Details

• Hardcover: 176 pages
• Publisher: Wiley; 1 edition (October 21, 2013)
• Language: English
• ISBN-10: 111823068X
• ISBN-13: 978-1118230688
• Product Dimensions: 9.3 x 6.4 x 1.3 inches
• List Price: $50.00

Horngren: Introduction to Financial Accounting 11th Edition

For Introductory Financial Accounting courses at the MBA level, and for rigorous undergraduate courses.

A unique blend of theory, practice, and robust financial statement analysis.

Introduction to Financial Accounting describes the most widely accepted accounting theory and practice with an emphasis on using and analyzing the information in financial statements. This text also compares U.S. GAAP to IFRS where relevant.

Key Features

• Coverage of IFRS
• We cover critical differences between U.S. generally accepted accounting principles (U.S. GAAP) and International Financial Reporting Standards (IFRS) without unnecessary details.
• We include problem materials from companies reporting under IFRS as well as U.S. GAAP.
• Emphasis on Understanding and Analyzing Financial Statements.
• Financial Statement Portfolio, inserted in Chapter 2 and identified by a blue vertical bar on the page edges, provides a visual roadmap to financial statement analysis by highlighting key financial ratios and how to derive them from the financial statements. The Financial Statement Portfolio also refers students to appropriate chapters in the book for in-depth coverage of these ratios. It is included in Chapter 2 to focus students on the usesof accounting information early in the course.
• Interpreting Financial Statements sections within each chapter permit students to pause and ponder how to use the information they are learning to better understand the financial position and prospects of a company.
• Analyzing and Interpreting Financial Statements problems at the end of each chapter include financial statement research, analyses of Starbucks financial statements, and analysis of other companies’ financial statements using the Internet.
• Focus on Starbucks' Annual Report is used to illustrate various methods for analyzing financial statements. There is a problem based on Starbucks in each chapter, allowing students to get a more complete picture of many financial reporting issues relating to one particular company.
• Other Features:
• Extensive treatment of ethics, with both text coverage and end-of-chapter problems focusing on this important topic in nearly every chapter.
• Critical Thinking Exercises in the assignment material of each chapter that ask students to consider conceptual issues that may have no right answer.
• Business First Boxes in each chapter, many new or completely revised. These boxes provide insights into operations at well-known domestic and international companies, accenting today’s real-world issues.

New to This Edition

• Totally updated text to include current examples from real companies.
• Extensive revisions for clarity.
• Revision of problem material to include examples from corporate outcomes in the last two years.
• Coverage of the current status of FASB and IASB regulatory action.
• Highlights of likely upcoming changes in accounting standards, including revenue recognition and leases.
• Updated Business First Boxes.

Contents

• 1. Accounting: The Language of Business
• 2. Measuring Income to Assess Performance
• The Portfolio
• 3. Recording Transactions
• 4. Accrual Accounting and Financial Statements
• 5. Statement of Cash Flows
• 6. Accounting for Sales
• 7. Inventories and Cost of Goods Sold
• 8. Long-Lived Assets
• 9. Liabilities and Interest
• 10. Stockholders’ Equity
• 11. Intercorporate Investments and Consolidations
• 12. Financial Statement Analysis
• Glossary
• Index

Book Details

• Hardcover: 648 pages
• Publisher: Prentice Hall; 11 edition (c2014)
• Language: English
• ISBN-10: 0133251039
• ISBN-13: 978-0133251036
• Product Dimensions: 8.7 x 11.3 inches
• List Price: $281.20

Mantone: Using Analytics to Detect Possible Fraud: Tools & Techniques

Detailed tools and techniques for developing efficiency and effectiveness in forensic accounting. Using Analytics to Detect Possible Fraud: Tools and Techniques is a practical overview of the first stage of forensic accounting, providing a common source of analytical techniques used for both efficiency and effectiveness in forensic accounting investigations. The book is written clearly so that those who do not have advanced mathematical skills will be able to understand the analytical tests and use the tests in a forensic accounting setting. It also includes case studies and visual techniques providing practical application of the analytical tests discussed.

Featuring case studies throughout from four companies, illustrating the application of tools included in the book, Using Analytics to Detect Possible Fraud demonstrates how to interpret the results of the testing in each case study, with techniques including:

1. Liquidity ratios
2. Profitability ratios
3. Horizontal analysis
4. Vertical analysis
5. Cash realized from operations
6. Analyzing cash realized from operations to net income from operations
7. The Beneish M-Score Model
8. Dechow-Dichev Accrual Quality
9. Sloan's Accruals
10. Jones Non-discretionary Accruals
11. The Piotroski F-Score Model
12. Lev-Thiagarajan's 12 Signals
13. Benford's Law
14. Z-Score Analysis
15. Correlation
16. Regression Analysis

Essential reading for every investor who wants to prevent financial fraud, Using Analytics to Detect Possible Fraud allows practitioners to focus on areas that require further investigative techniques and to unearth deceptive financial reporting before it's too late.

Key Features

• Shows how to develop both efficiency and effectiveness in forensic accounting.
• Provides information in such a way that non-practitioners can easily understand.
• Written in plain language: advanced mathematical skills are not required.
• Features actual case studies using analytical tests.

Contents

• Chapter 1: Overview of the Companies
• Chapter 2: The “Norm” and the “Forensic” Preliminary Analytics: Basics Everyone Should Know
• Chapter 3: The Importance of Cash Flows and Cash Flow Statements
• Chapter 4: The Beneish M-Score Model
• Chapter 5: The Accruals
• Chapter 6: Analysis Techniques Using Historical Financial Statements and Other Company Information
• Chapter 7: Benford's Law, and Yes—Even Statistics
• Chapter 8: Grading the Four Companies
• Index

Praise for This Book

"I have had the pleasure of working with Pam Mantone over the past ten years, not only in the areas of fraud prevention and detection, but also in the area of litigation support involving significant fraud cases. Pam is a tenacious fraud examiner who has made a commitment to advance her skills to the highest level attainable in the profession. This exceptional book is an example of her dedication to the detection of fraud using advanced analytical techniques. In my opinion, her book should be required reading and an essential part of the technical library of any devoted fraud examiner."

—Mike Costello, CPA/CFE, Practice Leader, Litigation Support, Decosimo Advisory Services

About the Authors

• PAMELA S. MANTONE, CPA, CFF, CITP, CGMA, CFE, FCPA, is a Senior Assurance Manager at Joseph Decosimo & Company, PLLC, practicing in the areas of audit and attestation with a focus on forensic accounting, fraud examination and audits of financial institutions, nonprofit organizations, publicly traded companies and governments. She provides forensic accounting services, with an emphasis on embezzlement and fraudulent financial information for multiple organizations, as well as consulting services regarding the implementation of fraud prevention and fraud protection internal control systems.

Book Details

• Hardcover: 368 pages
• Publisher: Wiley; 1 edition (c2013)
• Language: English
• ISBN-10: 1118585623
• ISBN-13: 978-1118585627
• Product Dimensions: 9.4 x 7 x 1.3 inches
• List Price: $95.00

Pratt: Financial Accounting in an Economic Context 9th Edition

By focusing on three elemental themes -- economic factors, measurement issues, and decision-making perspective -- Jamie Pratt's Financial Accounting in an Economic Context, 9th Edition provides a clear understanding of the relevance of principles applied in the real world. Virtually every concept refers to a real company, a real situation, or a real event. Pratt 9e takes an integrative look at accounting and finance by considering the impact of economics, internal controls, international standard, ethics, decision-making, and earnings management. 

A complete financial picture can be drawn using the tools presented in this text. This text enables MBA and undergraduate students to develop an understanding of the impact that economic events have on business. New elements in the ninth edition sharpen the text’s economic decision-making foundation and is available with Quantum’s intelligent adaptive learning and assessment software.

New to This Edition

• Virtually all of the references and examples using real world companies have been updated to best reflect the current issues in financial markets and the global business environment.
• Updated "International Perspective" sections at the end of each chapter that explain the current and relevant differences between IFRS and GAAP.
• At the end of each chapter, students are directed to the Google SEC Form 10K to complete short case questions that are relevant to the chapter.
• Chapters 6-13 include special sections that discuss ROE analysis in terms of the chapter topic. Students are asked to analyze real company data with an ROE spreadsheet model, available through the book’s companion website.

Contents

Part 1: An Overview of Financial Accounting

• 1. Financial Accounting and its Economic Context
• 2. The Financial Statements

Part 2: Measurement, Mechanics, and Use of Financial Statements

• 3. The Measurement Fundamentals of Financial Accounting
• 4. The Mechanics of Financial Accounting
• 5. Using Financial Statement Information

Part 3: Assets: A Closer Look

• 6. The Current Asset Classification, Cash, and Accounts Receivable
• 7. Merchandise Inventory
• 8. Investments in Equity Securities
• 9. Long-Lived Assets

Part 4: Liabilities and Stockholder's Equity: A Closer Look

• 10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies.
• 11. Long-Term Liabilities: Notes, Bonds, and Leases
• 12. Stockholders' Equity

Part 5: Income and Flows

• 13. The Complete Income Statement
• 14. The Statement of Cash Flows

About the Authors

• Jamie Pratt is Professor of Accounting at Indiana University, and has taught both around the U.S. and internationally. In 1993, he was the program chair for the American Accounting Association. He has been on the Educational Advisory Committee since 1990, and has also been the secretary of the board for the Pratt Corporation for 17 years. He has published extensively in research journals and has penned several texts.

Book Details

• Paperback: 768 pages
• Publisher: Wiley; 9 edition (December 23, 2013)
• Language: English
• ISBN-10: 1118582551
• ISBN-13: 978-1118582558
• List Price: $240.95

Lanen: Fundamentals of Cost Accounting 4th Edition

Fundamentals of Cost Accounting provides a direct, realistic, and efficient way to learn cost accounting, integrated with new technology learning tools. Fundamentals is short (approximately 700 pages) making it easy to cover in one semester. The authors have kept the text concise by focusing on the key concepts students need to master. The Decision opening vignettes and Business Application boxes show realistic applications of these concepts throughout. All chapters conclude with a Debrief that links the topics in the chapter to the decision problem faced by the manager in the opening vignette. Comprehensive end-of-chapter material provides students with all the practice they need to fully learn each concept.

McGraw-Hill Connect Accounting Plus provides students every advantage as they strive to understand the key concepts of cost accounting and its role in business. Connect Accounting Plus offers a complete digital solution with a robust online learning and homework management system, an integrated media-rich eBook, assignable end-of-chapter material, algorithmic functionality, and reporting capabilities.

Contained within Connect Accounting is McGraw-Hill’s adaptive learning system, LearnSmart, which is designed to help students learn faster, study more efficiently, and retain more knowledge for greater success.

Contents

• Chapter 1: Cost Accounting: Information for Decision Making
• Chapter 2: Cost Concepts and Behavior
• Chapter 3: Fundamentals of Cost-Volume-Profit Analysis
• Chapter 4: Fundamentals of Cost Analysis for Decision Making
• Chapter 5: Cost Estimation
• Chapter 6: Fundamentals of Product and Service Costing
• Chapter 7: Job Costing
• Chapter 8: Process Costing
• Chapter 9: Activity-Based Costing
• Chapter 10: Fundamentals of Cost Management
• Chapter 11: Service Department and Joint Cost Allocation
• Chapter 12: Fundamentals of Management Control Systems
• Chapter 13: Planning and Budgeting
• Chapter 14: Business Unit Performance Measurement
• Chapter 15: Transfer Pricing
• Chapter 16: Fundamentals of Variance Analysis
• Chapter 17: Additional Topics in Variance Analysis
• Chapter 18: Performance Measurement to Support Business Strategy
• Appendix: Capital Investment Decisions: An Overview

Book Details

• Hardcover: 784 pages
• Publisher: McGraw-Hill/Irwin; 4 edition (c2013)
• Language: English
• ISBN-10: 0078025524
• ISBN-13: 978-0078025525
• Product Dimensions: 10.9 x 8.5 x 1.2 inches
• List Price: $267.00

Zimmerman: Accounting for Decision Making & Control 8th Edition

Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organization’s accounting system, thereby allowing them to be more intelligent users of these systems. The Eighth Edition demonstrates that managerial accounting is an integral part of the firm’s organizational architecture, not just an isolated set of computational topics.

Managers in all organizations, throughout their professional careers, interact with their accounting systems as it is both a source of information for decision making and part of the organization’s control mechanisms.

Contents

• 1) Introduction
• 2) The nature of costs
• 3) Opportunity cost of capital and capital budgeting
• 4) Organizational architecture
• 5) Responsibility accounting and transfer pricing
• 6) Budgeting
• 7) Cost allocation: Theory
• 8) Cost allocation: Practices
• 9) Absorption cost system
• 10) Criticisms of absorption cost systems: Incentives to overproduce
• 11) Criticisms of absorption cost systems: Inaccurate product costs
• 12) Standard costs: Direct labor and materials
• 13) Overhead and marketing variances
• 14) Management accounting in a changing environment

Book Details

• Hardcover: 696 pages
• Publisher: McGraw-Hill/Irwin; 8 edition (c2013)
• Language: English
• ISBN-10: 0078025745
• ISBN-13: 978-0078025747
• Product Dimensions: 10.3 x 8.2 x 1.2 inches
• List Price: $262.33

Graham: Accountants; Handbook 2013 Cumulative Supplement 12th Edition

Comprehensive coverage of the field for accounting professionals who need quick, understandable, and thorough exposure to complex accounting-related subjects

The Accountants' Handbook series has the longest tradition of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire to obtain quick, understandable, and thorough exposure to complex accounting-related subjects. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and users of accounting information.

Comprehensive content provides analysis on over 40 critical areas of accounting. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the specialized expertise of the individual authors remains the critical distinguishing characteristic of the Accountants' Handbook, Twelfth Edition.

Key Features

• Reflects the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS
• Written by nationally recognized accounting professionals
• Provides a single reference for accounting professionals, with comprehensive analysis on over 45 critical areas of accounting.

Contents

• 4a XBRL Reporting in the EDGAR Database (New)
• 7 Introduction to Internal Control Assessment and Reporting (Addendum)
• 10a Implementing the Balanced Scorecard (New)
• 12 Revenues and Receivables (Revised)
• 13a Assigning Indirect Manufacturing Costs to Products (New)
• 31 Real Estate and Construction (Addendum)
• 33 State and Local Government Accounting (Revised)
• 38 Estates and Trusts (Revised)
• Index

Book Details

• Paperback: 112 pages
• Publisher: Wiley; 12 edition (October 21, 2013)
• Language: English
• ISBN-10: 1118752325
• ISBN-13: 978-1118752326
• Product Dimensions: 10.1 x 6.9 x 0.4 inches
• List price: $95.00

Hilton: Managerial Accounting 10th Edition: Creating Value in a Dynamic Business Environment

The emphasis of Managerial Accounting, 10th edition is on teaching students to use accounting information to best manage an organization. In a practice Hilton pioneered in the first edition, each chapter is written around a realistic business or focus company that guides the reader through the topics of that chapter. Known for balanced examples of Service, Retail, Nonprofit and Manufacturing companies, Hilton/Platt offers a clear, engaging writing style that has been praised by instructors and students alike. As in previous editions, there is significant coverage of contemporary topics such as activity-based costing, target costing, the value chain, customer profitability analysis, and throughput costing while also including traditional topics such as job-order costing, budgeting and performance evaluation.

Contents

• Chapter 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
• Chapter 2 Basic Cost Management Concepts and Accounting for Mass Customization Operations
• Chapter 3 Product Costing and Cost Accumulation in a Batch Production Environment
• Appendix: Activity-Based Costing: An Introduction
• Chapter 4 Process Costing and Hybrid Product-Costing Systems
• Chapter 5 Activity-Based Costing and Management
• Appendix: Just-in-Time Inventory and Production Management
• Chapter 6 Activity Analysis, Cost Behavior, and Cost Estimation
• Appendix: Least-Squares Regression Using Microsoft Excel
• Chapter 7 Cost-Volume-Profit Analysis
• Chapter 7 Appendix Effect of Income Taxes
• Chapter 8 Variable Costing and the Costs of Quality and Sustainability
• Chapter 9 Financial Planning and Analysis: The Master Budget
• Chapter 10 Standard Costing and Analysis of Direct Costs
• Appendix Use of Standard Costs for Product Costing
• Chapter 11 Flexible Budgeting and Analysis of Overhead Costs
• Appendix A Standard Costs and Product Costing
• Appendix B Sales Variances
• Chapter 12 Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard
• Chapter 13 Investment Centers and Transfer Pricing
• Chapter 14 Decision Making: Relevant Costs and Benefits
• Chapter 14 Appendix Linear Programming
• Chapter 15 Target Costing and Cost Analysis for Pricing Decisions
• Chapter 16 Capital Expenditure Decisions
• Appendix A Future Value and Present Value Tables
• Appendix B Impact of Inflation
• Chapter 17 Allocation of Support Activity Costs and Joint Costs
• Appendix Reciprocal-Services Method
• Appendices 
• Appendix I The Sarbanes-Oxley Act, Internal Controls, and Management Accounting
• Appendix II Compound Interest and the Concept of Present Value
• Appendix III Inventory Management

About the Authors

• Ronald W. Hilton is professor of Accounting at Cornell University. He teaches in the areas of managerial accounting and cost management systems. With bachelor's and master's degrees in accounting from The Pennsylvania State University, he received his Ph.D. from The Ohio State University. A Cornell faculty member since 1977, Professor Hilton also has taught accounting at Ohio State and the University of Florida, where he held the position of Walter J. Matherly Professor of Accounting. Prior to pursuing his doctoral studies, Hilton worked for Peat, Marwick, Mitchell and Company and served as an officer in the United States Air Force. Professor Hilton is a member of the Institute of Management Accountants and has been active in the American Accounting Association. He has served as associate editor of The Accounting Review and as a member of its editorial board. Hilton also has served on the editorial board of the Journal of Management Accounting Research. He has been a member of the resident faculties of both the Doctoral Consortium and the New Faculty Consortium sponsored by the American Accounting Association.

Book Details

• Hardcover: 848 pages
• Publisher: McGraw-Hill/Irwin; 10 edition (September 13, 2013)
• Language: English
• ISBN-10: 0078025664
• ISBN-13: 978-0078025662
• Product Dimensions: 1.2 x 8.8 x 10.8 inches
• List Price: $282.00

Weirich: Accounting & Auditing Research 8th Edition: Tools & Strategies

Accounting and Auditing Research helps prepare students to conduct research in their future practice, for the CPA exam, or other professional designations. Dramatic changes continue to take place in the accounting and auditing environments, both in the United States and worldwide. Developing applied professional research skills in accounting, auditing, and tax has become even more important for the successful future professional. 

Accounting and Auditing Research: Tools and Strategies, Eighth Edition by Weirich, Pearson, and Churyk is designed to serve both as an educational and reference tool for the practitioner or the student who strives to become proficient in conducting professional research. The authors integrate teaching and learning capabilities through tools and strategies, enabling users to find justifiable, authoritative solutions to accounting, auditing, tax, and business problems.

New To This Edition

• Demonstrates how to research U.S. GAAP in the updated FASB Codification, and explains how to research international financial reporting standards issued by IASB.
• Updated presentation of financial accounting and legal databases, such as LexisNexis Academic, which included up-to-date company comparisons and insightful secondary sources.
• Additional discussion of the Auditing Standards Board’s clarified auditing standards and the importance of professional skepticism.
• Discussion of the updated AICPA’s Code of Professional Conduct and the utilization of the AICPA’s professional online library for conducting research.
• The latest on fraud investigative techniques and additional tools and Websites are provided.

Contents

• Chapter 1 INTRODUCTION TO APPLIED PROFESSIONAL RESEARCH
• Chapter 2 CRITICAL THINKING AND EFFECTIVE WRITING SKILLS FOR THE PROFESSIONAL ACCOUNTANT
• Chapter 3 THE ENVIRONMENT OF ACCOUNTING RESEARCH
• Chapter 4 FINANCIAL ACCOUNTING RESEARCH TOOLS
• Chapter 5 THE ENVIRONMENT OF INTERNATIONAL RESEARCH
• Chapter 6 OTHER RESEARCH DATABASES AND TOOLS
• Chapter 7 TAX RESEARCH FOR COMPLIANCE AND TAX PLANNING
• Chapter 8 ASSURANCE SERVICES AND AUDITING RESEARCH
• Chapter 9 REFINING THE RESEARCH PROCESS
• Chapter 10 FORENSIC ACCOUNTING RESEARCH
• Index

About the Author

• Thomas R. Weirich, Ph.D., CPA, is currently the Jerry & Felicia Campbell Endowed Professor at Central Michigan University and was also a former chair of its School of Accounting. He earned a Doctorate in Accountancy from the University of Missouri-Columbia, as well as an M.B.A. and B.S. degrees from Northern Illinois University. He has served on special assignment as the Academic Accounting Fellow to the Office of Chief Accountant at the U.S. Securities and Exchange Commission in Washington, D.C. He has completed a Faculty in Residence position with Arthur Andersen, LLP in their Business Fraud & Investigative Services Division whereby he participated in various fraud and background investigations. He also served as a consultant to the Public Oversight Board’s Panel on Audit Effectiveness, and as an expert witness for the SEC and other organizations. Dr. Weirich was recently appointed by the Governor of the State of Michigan to serve on the Michigan State Board of Accountancy. Dr. Weirich has public accounting experience with an international firm as well as with a local firm.
• Thomas C. Pearson, LL.M., J.D., CPA is a Professor of Accounting at the University of Hawaii at Manoa and former Director of its School of Accountancy. He has earned two Masters of Letters of Law in taxation, the first from the University of Denver and the second from New York University. He has a Doctorate of Jurisprudence and M.B.A. from Vanderbilt University, and an A.B. from Dartmouth College. Professor Pearson has previously taught at the University of Wyoming and National Taiwan University. Professor Pearson has previously worked at Hospital Corporation of America.
• Natalie Tatiana Churyk, Ph.D., CPA, is the Caterpillar Professor of Accountancy at Northern Illinois University. She earned her Doctorate in Accounting with a Finance Cognate from the University of South Carolina. She received her B. S. in Accounting and her M.B.A. with a specialization in Finance from California State University, Long Beach. Dr. Churyk has public accounting experience with a local California firm. She teaches in the undergraduate and M.A.S. programs. In addition to teaching accountancy for NIU, Professor Churyk develops and delivers continuing professional education in Northern Illinois University’s CPA and CIA Review programs.

Book Details

• Paperback: 272 pages
• Publisher: Wiley; 8 edition (September 23, 2013 ; ©2014)
• Language: English
• ISBN-10: 1118027078
• ISBN-13: 978-1118027073
• Product Dimensions: 9.8 x 7.9 x 0.5 inches
• List price: $83.95

Marshall: Accounting 10th Edition: What the Numbers Mean

Accounting has become known as the language of business. This new edition is written to meet the needs of those students who will not be accountants but who do need to understand accounting to learn the key language that embarks us in the business world. Marshall, the leading text in the Survey market, takes readers through the basics: what accounting information is, what it means, and how it is used. 

The authors help students succeed through clear and concise writing, a conceptual focus and unparalleled technology support. In using this text, students examine financial statements and discover what they do and do not communicate. This enables them to gain the crucial decision-making and problem-solving skills they need in order to succeed in a professional environment.

Contents

• Ch 1. Accounting—Present and Past

Part 1 Financial Accounting

• Ch 2. Financial Statements and Accounting Concepts/Principles
• Ch 3. Fundamental Interpretations Made From Financial Statement Data
• Ch 4. The Bookkeeping Process and Transaction Analysis
• Ch 5. Accounting for and Presentation of Current Assets
• Ch 6. Accounting for and Presentation of Property, Plant and Equipment, and other Noncurrent Assets
• Ch 7. Accounting for and Presentation of Liabilities
• Ch 8. Accounting for and Presentation of Stockholders’ Equity
• Ch 9. The Income Statement and the Statement of Cash Flows
• Ch 10. Corporate Governance, Notes to the Financial Statements and Other Disclosures
• Ch 11. Financial Statement Analysis

Part 2 Managerial Accounting

• Ch 12. Managerial Accounting and Cost-Volume-Profit Analysis
• Ch 13. Cost Accounting and Reporting
• Ch 14. Cost Planning
• Ch 15. Cost Control
• Ch 16. Costs for Decision Making
• Epilogue: Accounting—The Future
• Appendix: Excerpts from 2008 Campbell Soup Company Annual Report

Book Details

• Hardcover: 800 pages
• Publisher: McGraw-Hill/Irwin; 10 edition (2013)
• Language: English
• ISBN-10: 007802529X
• ISBN-13: 978-0078025297
• Product Dimensions: 10.1 x 8 x 1.4 inches
• List Price: $280.00

Thibodeau: Auditing & Accounting Cases 4th Edition: Investigating Issues of Fraud & Professional Ethics

The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. For the fourth edition of Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics the authors continue their quest to be known as the most current auditing and accounting case book on the market. In that spirit, all case questions in the fourth edition have been revised to incorporate the eight new standards adopted by the PCAOB (i.e., AS 8 - AS 15) that relate to the auditor’s assessment of and response to risk in an audit and that include guidance related to audit planning, supervision, materiality, and evidence.

This flexible case book is perfect for educators to prepare future audit professionals with 45 cases focusing on specific and relevant audit issues. These cases focus on specific auditing issues directly impacted by Sarbanes Oxley and Dodd-Frank, using the actual companies-Madoff, Enron, WorldCom, Quest, Sunbeam-that have become synonymous with the capital markets’ crisis in confidence.

Contents

Section 1 Fraud Cases: Violations of Accounting Principles 

• Case 1.1 Waste Management: The Matching Principle
• Case 1.2 WorldCom: The Revenue Recognition Principle
• Case 1.3 Qwest: The Full Disclosure Principle
• Case 1.4 Sunbeam: The Revenue Recognition Principle
• Case 1.5 Waste Management: The Definition of an Asset
• Case 1.6 Enron: The Revenue Recognition Principle
• Case 1.7 WorldCom: The Matching Principle
• Case 1.8 Bernard L. Madoff Investment and Securities: Broker-Dealer Fraud
• Case 1.9 Qwest: The Revenue Recognition Principle
• Case 1.10 The Baptist Foundation of Arizona: The Conservatism Constraint
• Case 1.11 WorldCom: The Definition of an Asset
• Case 1.12 Bernard L. Madoff Investment and Securities: The Role of the Securities & Exchange Commission (SEC)

Section 2 Ethics and Professional Responsibility Cases

• Case 2.1 Enron: Independence
• Case 2.2 Waste Management: Due Care
• Case 2.3 WorldCom: Professional Responsibility
• Case 2.4 Enron: Quality Assurance
• Case 2.5 Sunbeam: Due Care
• Case 2.6 Bernard L. Madoff Investment and Securities: A Focus on Auditors’ and Accountants’ Legal Liability
• Case 2.7 Enron: Audit Documentation

Section 3 Fraud and Inherent Risk Assessment Cases

• Case 3.1 Enron: Understanding the Client’s Business and Industry
• Case 3.2 The Baptist Foundation of Arizona: Related Party Transactions
• Case 3.3 WorldCom: Significant Business Acquisitions
• Case 3.4 Sunbeam: Incentives and Pressure to Commit Fraud
• Case 3.5 Qwest: Understanding the Client’s Business and Industry
• Case 3.6 Bernard L. Madoff Investment and Securities: A Focus on Related Party Transactions
• Case 3.7 Waste Management: Understanding the Client’s Business and Industry

Section 4 Internal Control Systems: Entity-Level Control Cases

• Case 4.1 Enron: The Control Environment
• Case 4.2 Waste Management: General Computing Controls
• Case 4.3 The Baptist Foundation of Arizona: The Whistleblower Hotline
• Case 4.4 WorldCom: The Internal Audit Function
• Case 4.5 Waste Management: Top-Side Adjusting Journal Entries

Section 5 Internal Control Systems: Control Activity

• Case 5.1 The Fund of Funds: Valuation of Investments
• Case 5.2 Enron: Presentation and Disclosure of Special-Purpose Entities
• Case 5.3 Sunbeam: Completeness of the Restructuring Reserve
• Case 5.4 Qwest: Occurrence of Revenue
• Case 5.5 The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties
• Case 5.6 Waste Management: Valuation of Fixed Assets
• Case 5.7 Qwest: Occurrence of Revenue

Company Cases

• Case 1 Enron
• Case 2 Waste Management
• Case 3 WorldCom
• Case 4 Sunbeam
• Case 5 Qwest
• Case 6 The Baptist Foundation of Arizona
• Case 7 The Fund of Funds

Book Details

• Paperback: 288 pages
• Publisher: McGraw-Hill/Irwin; 4 edition (March 18, 2013)
• Language: English
• ISBN-10: 0078025567
• ISBN-13: 978-0078025563
• Product Dimensions: 0.5 x 6.1 x 8.9 inches
• List Price: $76.33