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For courses in Financial and Managerial Accounting.

Expanding on Proven Success with Horngren's Accounting

Horngren’s Accountingpresents the core content of the accounting course in a fresh format designed to help today’s learners succeed. The Eleventh Editionexpands on the proven success of the significant revision to the Horngren franchise and uses what the authors have learned from focus groups, market feedback, and colleagues to create livelier classrooms, provide meaningful learning tools, and give professors resources to help students inside and outside the class. First, the authors ensured that content was clear, consistent, and above all, accurate. Every chapter is reviewed to ensure that students understand what they are reading and that there is consistency from chapter to chapter. The author team worked every single accounting problem and employed a team of accounting professors from across the nation to review for accuracy.

This edition continues the focus on student success and provides resources for professors to create an active and engaging classroom. Through MyAccountingLab^®, students have the opportunity to watch author recorded solution videos, practice the accounting cycle using an interactive tutorial, and watch in-depth author-driven animated lectures that cover every learning objective. In addition, all instructor resources have been updated to accompany this edition of the book, including the PowerPoint presentations and Test Bank.

MyAccountingLab not included. Students, if MyAccountingLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyAccountingLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

MyAccountingLab is an online homework, tutorial, and assessment product designed to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts.

Horngren's Accounting, The Financial Chapters, Global Edition

• Title Page


• Copyright Page


• About the Authors


• Acknowledgments


• CONTENTS


• CHAPTER 1 Accounting and the Business Environment


• Why Is Accounting Important?


• Decision Makers: The Users of Accounting Information


• The Accounting Profession


• What Are the Organizations and Rules That Govern Accounting?


• Governing Organizations


• Generally Accepted Accounting Principles


• The Economic Entity Assumption


• The Cost Principle


• The Going Concern Assumption


• The Monetary Unit Assumption


• International Financial Reporting Standards


• Ethics in Accounting and Business


• What Is the Accounting Equation?


• Assets


• Liabilities


• Equity


• How Do You Analyze a Transaction?


• Transaction Analysis for Smart Touch Learning


• How Do You Prepare Financial Statements?


• Income Statement


• Statement of Owner?s Equity


• Balance Sheet


• Statement of Cash Flows


• How Do You Use Financial Statements to Evaluate Business Performance?


• Green Mountain Coffee Roasters, Inc.


• Return on Assets (ROA)


• Review


• Assess Your Progress


• Critical Thinking


• CHAPTER 2 Recording Business Transactions


• What Is an Account?


• Assets


• Liabilities


• Equity


• Chart of Accounts


• Ledger


• What Is Double-Entry Accounting?


• The T-Account


• Increases and Decreases in the Accounts


• Expanding the Rules of Debit and Credit


• The Normal Balance of an Account


• Determining the Balance of a T-Account


• How Do You Record Transactions?


• Source Documents?The Origin of the Tr