Sinopsis:
ACCOUNTING takes the reader through the basics: what accounting information is, what it means, and how it is used. It provides a "big picture" of accounting and the use of accounting information without getting bogged down in details and procedures. In an environment where the market continues to demand "user-oriented" material, this conceptually-oriented approach makes it unique. The text is appropriate for a one-semester course that which presents a basic understanding of accounting information. It was written especially for non-accountants who need to gain a basic understanding of how to use accounting information to make financial decisions. The authors begin by emphasizing the developments that have occurred to meet the needs of users of accounting information and dispelling the notion that accounting standards are just a code of rules. The remainder is divided between financial accounting (chapters 2-11) and managerial accounting (12-16). The spiral approach to learning is consistently used to reinforce concepts. Students are given a glimpse of the big picture at the beginning of each chapter, and then the chapter builds to fill in additional details needed to fully comprehend the complete picture. And the exposure to financial statements helps students gain the decision-making and problem-solving abilities so crucial outside the academic environment.
Acerca de los autores:
David H. Marshall (19332018) was Professor of Accounting Emeritus at Millikin University. He taught at Millikin, a small, independent university located in Decatur, Illinois, for 25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. The draft manuscript of this book was written in 1986 and used in a one-semester course that was developed for the nonbusiness major.
Subsequently supplemented with cases, it was used in the business core accounting principles and managerial accounting courses. Concurrently, a one-credit-hour accounting laboratory taught potential accounting majors the mechanics of the accounting process.
Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University. Professor Marshalls interests outside academia included community service, woodturning, sailing, and travel. It is with great sadness that we announce his passing on April 17, 2018.
Wayne W. McManus makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semiretired consultant.
He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and is the Chair of the Colleges Board of Trustees. McManus offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an MS in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern Illinois University, and a masters of law in taxation from the University of MissouriKansas City.
He serves as an independent director and chairman of the audit committee for Endeavour Mining Corp. (EDV on the TSX exchange). He is a member of the Cayman Islands Institute of Professional Accountants and the local chapter of the CFA Institute. Professor McManus volunteers as a professionalSanta each December, enjoys travel, golf, and scuba diving, and is an audio/video enthusiast.
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