1. Accounting and Financial Statements.
2. The Accounting Information System.
3. Accrual Accounting.
4. Internal Control and Cash.
5. Sales and Receivables.
6. Cost of Goods Sold and Inventory.
7. Operating Assets.
8. Current and Contingent Liabilities.
9. Long-Term Liabilities.
10. Stockholders' Equity.
11. The Statement of Cash Flows.
12. Financial Statement Analysis.
Appendix 1: International Financial Reporting Standards.
Appendix 2: Investments.
Appendix 3: Time Value of Money.
Appendix 4: Finanical Statement Information: Abercrombie &
Fitch.
Appendix 5: Finanical Statement Information: Aeropostale.
1. Accounting and Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity. 11. The Statement of Cash Flows. 12. Financial Statement Analysis. Appendix A: Financial Statement Information: Abercrombie and Fitch. Appendix B: Financial Statement Information: Aeropostale. Appendix C: Time Value of Money. Appendix D: International Financial Reporting Standards. Appendix E: Investments.
Don R. Hansen is Arthur Andersen Professor of Accounting and a
Regents Service Professor at Oklahoma State University. He received
his Ph.D. from the University of Arizona in 1977. He has an
undergraduate degree in mathematics from Brigham Young University.
His research interests include activity-based costing and
mathematical modeling. He has published articles in both accounting
and engineering journals including The Accounting Review, The
Journal of Management Accounting Research, Accounting Horizons, and
IIE Transactions. He has served on the editorial board of The
Accounting Review. His outside interests include family, church
activities, reading, movies, and watching sports. Maryanne M. Mowen
is Associate Professor Emerita of Accounting at Oklahoma State
University. She currently teaches online classes in cost and
management accounting for Oklahoma State University. She received
her Ph.D. from Arizona State University. She brings an
interdisciplinary perspective to teaching and writing in cost and
management accounting, with degrees in history and economics. She
has taught classes in ethics and the impact of the Sarbanes-Oxley
Act on accountants. Her scholarly research is in the areas of
management accounting, behavioral decision theory, and compliance
with the Sarbanes-Oxley Act. She has published articles in journals
such as Decision Science, The Journal of Economics and Psychology,
and The Journal of Management Accounting Research. Dr. Mowen has
served as a consultant to mid-sized and Fortune 100 companies and
works with corporate controllers on management accounting issues.
She is a member of the Northern New Mexico chapter of SCORE and
serves as a counselor, assisting small and start-up businesses.
Outside the classroom, she enjoys hiking, traveling, reading
mysteries, and working crossword puzzles. Jay Rich is a Professor
of Accounting at Illinois State University. He received his B.S.,
M.S., and Ph.D. from the University of Illinois. Prior to entering
the Ph.D. program, he worked as an auditor at Price Waterhouse &
Co. in Chicago and earned his C.P.A. in 1985. He has published
articles in The Accounting Review, Auditing: A Journal of Practice
& Theory, Accounting Horizons, Organizational Behavior and Human
Decision Processes, Accounting Organizations and Society, and
others. He has also served on the editorial board of Auditing: A
Journal of Practice & Theory and Current Issues in Auditing.
Dr. Rich has received both the Outstanding Dissertation Award and
Notable Contribution to the Literature Award from the Audit Section
of the American Accounting Association as well as the Outstanding
Educator Award from the Illinois CPA Society. His primary teaching
interest is financial accounting and he has taught numerous courses
at the undergraduate, masters, and doctoral levels. His outside
interests include his family, travel, reading, and watching sports,
but he spends most of his free time driving his children to various
activities. He also repeatedly develops plans to exercise and diet
at some point in the future. By all accounts, he is a master at
grilling meat, a mediocre skier, and a shameful golfer. Dr.
Jefferson P. Jones is an Associate Professor of Accounting in the
School of Accountancy at Auburn University where he teaches
financial accounting and applied financial research courses. He
received his Bachelor’s in Accounting and Master of Accountancy
degrees from Auburn University and his Ph.D. from Florida State
University. Dr. Jones has received numerous teaching awards,
including the Auburn University Beta Alpha Psi Outstanding Teaching
Award (eight times); the Auburn University Outstanding Master of
Accountancy Professor Teaching Award (five times); the Auburn
University Outstanding Distance Master of Accountancy Teaching
Award (three times); and the Auburn University College of Business
McCartney Teaching Award. In addition, he has made numerous
presentations around the country on research and pedagogical
issues. Dr. Jones has public accounting experience as an auditor
with Deloitte and Touche, holds a CPA certificate in the state of
Alabama (inactive), and is a member of the American Accounting
Association, the American Institute of Certified Public Accountants
(AICPA), and the Alabama Society of CPAs (ASCPA). His research
interests focus on financial accounting, specifically investigating
the quality of reported accounting information, and accounting
education. He has published articles in a variety of journals,
including Advances in Accounting, Review of Quantitative Finance
and Accounting, Issues in Accounting Education, International
Journal of Forecasting, and The CPA Journal. When not at work, Dr.
Jones enjoys playing golf and watching college football.
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