Give your students a solid foundation in core accounting concepts while helping learners develop a true appreciation for why accounting is important to business and a prosperous society. Warren/Reeve/Duchac’s FINANCIAL AND MANAGERIAL ACCOUNTING, 14E with CengageNOWv2™ clearly demonstrates how accounting is much more than simply data and black and white rules. Instead, students see how accounting provides key information used to make critical business decisions. A new chapter schema provides context for how each chapter’s content fits into the big picture. The book focuses on why accounting is important and consistently reinforces connections to the big picture throughout the text and CengageNOWv2™ by connecting journal entries to the accounting equation. Fresh organization progresses from the simplest to the more complex topics with reorganized and fully integrated coverage of the new Revenue Recognition standard, reorganized coverage of adjustments, and reorganized managerial accounting chapters.

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. Internal Control and Cash.
8. Receivables.
9. Long-Term Assets: Fixed and Intangible.
10. Liabilities: Current, Installment Notes, and Contingencies
11. Liabilities: Bonds Payable.
12. Corporations: Organization, Stock Transactions, and Dividends.
13. Statement of Cash Flows.
14. Financial Statement Analysis.
15. Introduction to Managerial Accounting.
16. Job Order Costing.
17. Process Costing Systems.
18. Activity-Based Costing.
19. Cost-Volume-Profit Analysis.
20. Variable Costing for Management Analysis.
21. Budgeting.
22. Evaluating Variances from Standard Costs.
23. Evaluating Decentralized Operations.
24. Differential Analysis and Product Pricing.
25. Capital Investment Analysis.
26. Lean Manufacturing and Activity Analysis.
Appendix A: Interest Tables.
Appendix B: Revenue Recognition
Appendix C: International Financial Reporting Standards.
Appendix D: Investments.
Appendix E: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2015.
Glossary.
Index.

Up-To-Date Content Reflects The Latest Developments In The Field. The Authors Carefully Review Each Chapter In Every New Edition To Ensure The Latest Updates, Such As New Fasb Standards And New Or Emerging Developments In Managerial Accounting. The Authors Have Updated This Edition'S Coverage Of Revenue Recognition And Integrated The Content With The Chapter Illustration Of Netsolutions. In Addition, A New Managerial Section On Sustainability Has Been Incorporated. All Chapters Are Reviewed By Subject Matter Experts To Further Ensure The Latest Information Is Incorporated.New Graphic Schemas Provide A Roadmap Of Accounting That Emphasizes Relevance And Big-Picture Context. Each Chapter Starts With A Graphic Schema That Provides A “You Are Here” Map To Help Students Navigate Course Content. The Schema Shows How The Concept The Student Is About To Learn Connects Ot The Larger Business And Accounting Picture. Financial And Managerial Sections Use Separate Schemas. A Four-Part Schema (Chs. 1-4) Demonstrates How Chapter Content Integrates Within The Accounting Cycle. The Financial Accounting Schema (Chs. 5-17) Highlights Chapter Content Within A Set Of Integrated Financial Statements. A Separate Managerial Accounting Schema (Chs. 18-26) Shows How Chapter Content Integrates Within The Managerial Accounting Functions.New Journal Entry Format Aids Student Comprehension: To Demonstrate The Impact Of The Transaction On The Business, Each Journal Entry Includes The Net Effect Of The Transaction On The Accounting Equation. This Link Between The Journal Entry And The Accounting Equation Is Also Emphasized In The Accompanying Cengagenow™V2 Product As A New Journal Entry Tool Illustrates The Impact Of The Transaction On The Accounting Equation.New Analysis For Decision Making Sections Put Procedures Into Context. Each Chapter Ends With A New Section That Uses Real Company Illustrations To Emphasize How Businesses Use Accounting Information To Make Decisions Or Evaluate The Health Of The Company. Readers Gain An Understanding Of How Chapter Content Fits Within Extended Business Settings, Such As Franchising And Sustainability Activities. Related Analysis For Decision Making Assignments Allow Students To Improve Analytical Skills Using Real World Company Data.New “Why It Matters” Conceptclips In Cengagenowv2 Expose Students To Why Accounting Matters. Brief Captivating Video Clips That Expose Students To Why The Concept Is Important And How The Concept Is Used In The Real World. This Is Especially Helpful Information For Students Who Are Not Accounting Majors. Conceptclips Are Assignable And Gradable In Cengagenowv2.New "Why It Matters" Features Highlight How Accounting Impacts Business Success: New "Why It Matters" Features Help Students Connect Accounting Information With Its Larger Application To Business Decisions. These Features Use Memorable Examples From Real Companies To Illustrate Why Accounting Is So Important. This Is Especially Helpful Information For Students Who Are Not Accounting Majors.New "Check Up Corner" Offers Additional Visual Explanations. To Aid Learning And Encourage Problem Solving, "Check Up Corner" Features Provides An Illustrated Overview With Call-Out Explanations For Key Topics Or More Challenging Concepts. The Call-Outs Further Detail The Steps In Developing The Solution. This Feature Helps Students Improve Problem-Solving Skills With A Hands-On, Effective Tool For Reviewing And Reinforcing What They Have Read.New "Let'S Review" Helps Students Prepare For Exams: These New End-Of-Chapter Features Assist Busy, Distracted Students In Reviewing And Studying For Exams. Each "Let'S Review" Includes A Summary Of The Chapter, Multiple-Choice Questions, Exercises, And A Sample Problem For Students To Practice And Test Themselves. Clear Solutions Are Provided For All Practice Items. "Show Me How" Problem Demonstration Videos And Additional Algorithmic Practice Opportunities Are Available Within Cengagenow™V2 For The Exercises In The "Let'S Review" Sections.New Enhanced Real Company Integration Emphasizes The Importance Of Concepts In Business: Each Opener Provides A Brief Description Of A Real Company And Demonstrates How It Relates To The Chapter Content. New Corresponding "Link To" Features Throughout The Chapter Revisit The Company To Clearly Demonstrate How The Chapter'S Concepts Consistently Apply To This Real World Businessrevised End-Of-Chapter Assignments Provide Important Hands-On Practice. Refined, Meaningful Review And Applications At The End Of Each Chapter Include Discussion Questions, Basic Exercises, Exercises, Problems (Series A And B), Analysis For Decision Making, And Take It Further Exercises.

준비중