Résumé
Survey of Accounting,7th edition, is designed to cover both financial and managerial accounting topics in a one-semester non-major course. The book focuses on decision-making by employing a Horizontal Financial Statements Model to show students how each business event impacts the financial statements. Managerial chapters focus on using the information to make business decisions. Edmonds' unique approach shifts the focus from memorizing procedures to developing real-world thinking patterns and is easy for students to understand. The book offers the most comprehensive set of instructional videos on the market including an author-created video and quiz for each learning objective. The 7th edition also includes all-new resources such as Self-Study review problem videos to walk students through a comprehensive problem at the end of each chapter, an expanded number of guided example videos to assist students with end-of-chapter exercises, brief exercises that focus on one learning objective at a time, and career readiness features such as assignable Tableau Dashboard Activities, Integrated Excel Exercises, and Critical Thinking problems that build student familiarity and skills with tools that are commonplace in business and accounting practices today. These pedagogical innovations and supplementary materials have made the Edmonds content a popular choice.Chapter 1 An Introduction to Accounting
Chapter 2 Accounting for Accruals and Deferrals
Chapter 3 Accounting for Merchandising Businesses
Chapter 4 Internal Controls, Accounting for Cash, and Ethics
Chapter 5 Accounting for Receivables and Inventory Cost Flow
Chapter 6 Accounting for Long-Term Operational Assets
Chapter 7 Accounting for Liabilities
Chapter 8 Proprietorships, Partnerships, and Corporations
Chapter 9 Financial Statement Analysis
Chapter 10 An Introduction to Management Accounting
Chapter 11 Cost Behavior, Operating Leverage, and Profitability Analysis
Chapter 12 Cost Accumulation, Tracing, and Allocation
Chapter 13 Relevant Information for Special Decisions
Chapter 14 Planning for Profit and Cost Control
Chapter 15 Performance Evaluation
Chapter 16 Planning for Capital Investments
Appendix A Accessing the EDGAR Database through the Internet
Appendix B The Double-Entry Accounting System
Appendix C Portion of the Form 10-K for Target Corporation
Appendix D Big Data and Data Visualizations Overview
Thomas P. Edmonds, Ph.D., is Professor Emeritus in the Department of Accounting at the University of Alabama at Birmingham (UAB). He has been actively involved in teaching accounting principles throughout his academic career. Dr. Edmonds has coordinated the accounting principles courses at the University of Houston and UAB. He has taught introductory accounting in mass sections and in distance learning programs. He has received five prestigious teaching awards, including the Alabama Society of CPAs Outstanding Educator Award, the UAB Presidents Excellence in Teaching Award, and the distinguished Ellen Gregg Ingalls Award for excellence in classroom teaching. He has written numerous articles that have appeared in many publications, including Issues in Accounting, the Journal of Accounting Education, Advances in Accounting Education, Accounting Education: A Journal of Theory, Practice and Research, the Accounting Review, Advances in Accounting, the Journal of Accountancy, Management Accounting, the Journal of Commercial Bank Lending, the Bankers Magazine, and the Journal of Accounting, Auditing, and Finance. Dr. Edmonds has served as a member of the editorial board for Advances in Accounting: Teaching and Curriculum Innovations and Issues in Accounting Education. He has published five textbooks, five practice problems (including two computerized problems), and a variety of supplemental materials including study guides, work papers, and solutions manuals. Dr. Edmondss writing is influenced by a wide range of business experience. He is a successful entrepreneur. He has worked as a management accountant for Refrigerated Transport, a trucking company. Dr. Edmonds also worked in the not-for-profit sector as a commercial lending officer for the Federal Home Loan Bank. In addition, he has acted as a consultant to major corporations, including First City Bank of Houston (now Citi Bank), AmSouth Bank in Birmingham (now Regions Bank), Texaco, and Cortland Chemicals. Dr. Edmonds began his academic training at Young Harris Community College in Young Harris, Georgia. He received a B.B.A. degree with a major in finance from Georgia State University in Atlanta, Georgia. He obtained an M.B.A. degree with a concentration in finance from St. Marys University in San Antonio, Texas. His Ph.D. degree with a major in accounting was awarded by Georgia State University. Dr. Edmondss work experience and academic training have enabled him to bring a unique user perspective to this textbook.
Christopher T. Edmonds, Ph.D., is an associate professor in the Department of Accounting and Finance at the UAB Collat School of Business. He coordinates the mass section face-to-face and online principles of accounting courses. Dr. Edmonds specializes in developing flipped and online accounting courses and frequently speaks on these topics at universities and conferences. His passion for helping students learn inspired him to create hundreds of short videos teaching the fundamental concepts of accounting. Dr. Edmonds has received six prestigious teaching awards including the UAB Faculty Student Success Award, UAB Transformative Online Course Award, UAB Loudell Ellis Robinson Classroom Teaching Award, UAB Disability Support Recognition Award, and the Virginia Tech Favorite Faculty Award. He has published three textbooks where he is the lead video author and has written numerous articles that have appeared in publications including The Accounting Review, Journal of Accounting and Public Policy, Issues in Accounting Education, Advances in Accounting Education, Advances in Accounting, and Review of Quantitative Finance and Accounting. Dr. Edmonds began his academic training at Colorado State University. He obtained an M.B.A. degree from UAB. His Ph.D. degree with a major in accounting was awarded by Virginia Polytechnic Institute and State University.
Professor Olds, PhD, is associate professor of accounting at Virginia Commonwealth University (VCU). He serves as the coordinator of the introduction to accounting courses at VCU. Professor Olds received his AS degree from Brunswick Junior College in Brunswick, Georgia (now College of Coastal Georgia). He received a BBA in accounting from Georgia Southern College (now Georgia Southern University); his MPA and PhD degrees are from Georgia State University. After graduating from Georgia Southern, he worked as an auditor with the U.S. Department of Labor in Atlanta, Georgia. A former CPA in Virginia, Professor Olds has published articles in various professional journals and presented papers at national and regional conferences. He also served as the faculty adviser to the VCU chapter of Beta Alpha Psi for five years. In 1989, he was recognized with an Outstanding Faculty Vice-President Award by the national Beta Alpha Psi organization. Professor Olds has received both the Distinguished Teaching Award and the Distinguished Service Award from the VCU School of Business. Most recently he received the universitys award for maintaining High Ethical and Academic Standards While Advocating for Student-Athletes and Their Quest Towards a Degree.