Survey of Accounting,
9th Edition

1. The Role of Accounting in Business.
2. Basic Accounting Systems: Cash Basis
3. Basic Accounting Systems: Accrual Basis
4. Accounting for Retail Operations.
5. Internal Control and Cash.
6. Receivables and Inventories.
7. Fixed Assets, Natural Resources, and Intangible Assets.
8. Liabilities and Stockholders’ Equity.
9. Metric Analysis of Financial Statements.
10. Accounting Systems for Manufacturing Operations
11. Cost-Volume-Profit Analysis.
12. Differential Analysis and Product Pricing.
13. Budgeting and Standard Costs.
14. Decentralized Operations.
15. Capital Investment Analysis.
Appendix A: Double-Entry Accounting Systems.
Appendix B: Process Cost Systems.
Appendix C: Factory Overhead Variances (online)

• Carl S. Warren

  Dr. Carl S. Warren is professor emeritus of accounting at the University of Georgia, Athens. For more than 25 years, Dr. Warren has taught all levels of accounting courses with a primary focus on introductory of accounting and auditing. Dr. Warren has taught classes at the University of Iowa, Michigan State University and the University of Chicago. He received his Ph.D. from Michigan State University and his B.A.A. and M.A. 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’s outside interests include handball, backpacking, skiing, hiking, fly-fishing and golf. He also spends as much time as possible visting with his five grandchildren (two sets of twins) and riding his motorcycle. Dr. Warren resides in Montana.

• Amanda Farmer

  Amanda G. Farmer, C.P.A., has been a full-time lecturer in the JM Tull School of Accounting at the University of Georgia since 2006. A University of Georgia alumna, she received her B.B.A. and M.Acc. before beginning work for Trinity Accounting Group in Athens, Georgia. She started her own company, DolCor, Inc., which provided tax and accounting services to business and individual clients. Today, her primary area of teaching is managerial accounting. She has taught courses in principles of accounting, managerial accounting, survey of accounting and professional accounting. Her outside interests include physical fitness, practicing yoga, cooking and spending time with her daughters.

• NAMES OF REAL COMPANIES ARE HIGHLIGHTED TO EMPHASIZE THE RELEVANCE OF CONCEPTS IN BUSINESS TODAY. To highlight the importance of what students are learning and how this information is used every day in the real world, this edition highlights the names of real companies throughout every chapter. If the company’s shares are traded on NYSE, the ticker symbol appears beside the company name.

• EXCEL ONLINE PROBLEMS WITHIN CNOWv2 PROVIDE AUTHENTIC PRACTICE USING THE LATEST VERSION OF EXCEL. This edition, in partnership with Microsoft®, offers Excel Online to ensure students are working with the most current version of Excel. Students receive instant feedback and built-in video tips while new algorithmic activities offer pre-populated data. Each student receives an individualized version of the problem to perform data calculations. Student homework in CNOWv2 is saved in cloud storage for easy retrieval without cumbersome files or downloads.

• STUDENTS LEARN THE NET METHOD FOR RECORDING SALES DISCOUNTS FOR EARLY PAYMENT OF INVOICES. This new content in Chapter 4 presents the net method, so an invoice is recorded net of any discounts for early payment. The authors have added a new appendix that illustrates the gross method of recording sales discounts for your flexibility.

• DISCUSSION OF MANUFACTURING INVENTORY NOW APPEARS IN CHAPTER 10. In order to streamline content, Chapter 6 no longer discusses manufacturing inventory. Instead, this detailed coverage now appears in Chapter 10 for a more cohesive presentation.

• MATERIAL COVERING THE PRODUCT COST AND VARIABLE COST CONCEPTS NOW APPEARS IN AN APPENDIX. To clarify content while still offering you flexibility in your individual class presentation, coverage of product cost and variable cost concepts now appears in an appendix to Chapter 12.

• NEW ONLINE APPENDIX NOW ADDRESSES FACTORY OVERHEAD VARIANCES. Coverage of factory overhead variances that previously occurred in Chapter 13 is now moved to a convenient online appendix.

• DISCUSSION OF TRANSFER PRICING NOW APPEARS IN AN APPENDIX. For your flexibility and clarity of content, this edition now reviews transfer pricing in an appendix to Chapter 14.

• INTEGRATED FINANCIAL STATEMENT FRAMEWORK ILLUSTRATES TRANSACTIONS ON FINANCIAL STATEMENTS WITHOUT DETAILED RULES AND PROCEDURES INVOLVING DEBITS AND CREDITS. This book’s unique Integrated Financial Statement Framework shows how transactions impact the three primary financial statements. This approach also emphasizes the integrated nature of accounting.

• PROVEN APPROACH OFFERS FLEXIBILITY TO EMPHASIZE DEBITS AND CREDITS. Appendix A on Double Entry Accounting provides the necessary materials for you to cover debits and credits in your course, if you wish to emphasize this area. Select the approach that's best for your students as this edition’s Instructor’s Manual includes versions of exercises and problems using debits and credits.

• KEY TERMS ARE HIGHLIGHTED TO PREPARE STUDENTS FOR HANDS-ON USE. Key terms appear in bold type in each chapter as well as in sections on Analysis and Assessment and Financial Analysis.

• STUDENT-FRIENDLY APPROACH ENCOURAGES MASTERY OF CONCEPTS. Designed for today’s students, this edition uses an innovative, high-impact writing style that emphasizes topics in a concise, clear manner. Direct sentences, brief paragraphs, numbered lists and step-by-step calculations provide an easy-to-follow structure for learning accounting. This reader-friendly approach does not sacrifice content or rigor.

• ILLUSTRATIVE PROBLEMS OFFER CLEAR SOLUTIONS. Illustrative Problems at the end of each chapter help students better understand the chapter concepts. These representative sample problems offer clear solutions that students can easily reference as they work.

• EMPHASIS ON ETHICS FOCUSES ON ITS IMPORTANCE IN ACCOUNTING TODAY. The "Integrity, Objectivity and Ethics in Business" features describe actual ethical challenges common in business and accounting today and show students how to apply the ethical guidelines they have learned.

• SIMPLE-TO-COMPLEX, READER-FRIENDLY FORMAT ENCOURAGES SUCCESS IN LEARNING. Throughout this edition, the authors present accounting concepts in a simple-to-complex format that instills confidence as students progress. Basic accounting concepts are introduced in Chapter 2 using cash transactions. Accrual accounting concepts and transactions are introduced in Chapter 3.

• NON-PROCEDURAL APPROACH HIGHLIGHTS THE IMPORTANCE AND USE OF FINANCIAL REPORTS. Rather than focusing on debit and credit terminology, this book emphasizes how business stakeholders use financial reports to make strong business decisions.

• CNOWv2 OFFERS A POWERFUL COURSE MANAGEMENT AND ONLINE HOMEWORK TOOL. CNOWv2 provides compelling content at each stage of the learning process to improve student learning outcomes. Pre-class activities and practice opportunities prepare students for exams, while innovative tools help students connect important concepts.

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