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Give your students more “I get it!” moments with the Student Learning System.

Students understand, or “get it”, right after a problem is demonstrated in class but often struggle to complete similar problems on their homework hours later. In order to ensure students don’t fall behind, Accounting provides its winning combination of student textbook features, study resources and online homework system that make up the Student Learning System. Overall, the Student Learning System works together to provide students with “I get it!” moments anytime, anywhere.

In the new edition, Charles Horngren and Tom Harrison have invited Suzanne Oliver, a loyal Accounting user and community college instructor, to share her extensive insight with their already solid author team.

CHAPTER 1 Accounting and the Business Environment

CHAPTER 2 Recording Business Transactions

CHAPTER 3 The Adjusting Process

Appendix 3A Alternative Treatment of Prepaid Expenses and Unearned Revenues

CHAPTER 4 Completing the Accounting Cycle

Appendix 4A Reversing Entries: An Optional Step

CHAPTER 5 Merchandising Operations

Appendix 5A Work Sheet for a Merchandising Business

Appendix 5B Accounting for Merchandise in a Periodic Inventory System

CHAPTER 6 Merchandise Inventory

Appendix 6A Accounting for Inventory in a Periodic System

CHAPTER 7 Internal Control and Cash

CHAPTER 8 Receivables

Appendix 8A Discounting a Note Receivable

CHAPTER 9 Plant Assets and Intangibles

CHAPTER 10 Current Liabilities, Payroll, and Long-Term Liabilities

Appendix 10A The Time Value of Money: Present Value of a Bond and Effective-Interest Amortization

Appendix 10B Retiring and Converting Bonds Payable

CHAPTER 11 Corporations: Paid-In Capital and the Balance Sheet

CHAPTER 12 Corporations: Effects on Retained Earnings and the Income

Statement

CHAPTER 13 The Statement of Cash Flows

Appendix 13A Preparing the Statement of Cash Flows by the Direct Method

Appendix 13B Preparing the Indirect Statement of Cash Flows Using a Spreadsheet

CHAPTER 14 Financial Statement Analysis

CHAPTER 15 Introduction to Management Accounting

CHAPTER 16 Job Order and Process Costing

Appendix 16A Process Costing - Weighted-Average Method

CHAPTER 17 Activity-Based Costing and Other Cost Management Tools

CHAPTER 18 Cost-Volume-Profit Analysis

Appendix 18A Variable Costing and Absorption Costing

CHAPTER 19 Short-Term Business Decisions

CHAPTER 20 Capital Investment Decisions and the Time Value of Money

CHAPTER 21 The Master Budget and Responsibility Accounting

CHAPTER 22 Flexible Budgets and Standard Costs

CHAPTER 23 Performance Evaluation and the Balanced Scorecard

Appendix 23A Allocating Service Department Costs

Appendix A: Amazon.com Annual Report A-1

Appendix B: Present Value Tables B-1

Appendix C: Check Figures C-1

Photo Credits PC-1

Glindex G-1

Company Index I-1

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