Financial & Managerial Accounting

1. Introduction to Accounting and Business.2. Analyzing Transactions.3. The Adjusting Process.4. The Accounting Cycle.5. Accounting for Retail Businesses.6. Inventories.7. Internal Control and Cash.8. Receivables.9. Long-Term Assets: Fixed and Intangible.10. Liabilities: Current, Installment Notes, and Contingencies.11. Liabilities: Bonds Payable.12. Corporations: Organization, Stock Transactions, and Dividends.13. Statement of Cash Flows.14. Financial Statement Analysis.15. Introduction to Managerial Accounting.16. Job Order Costing.17. Process Costing.18. Activity-Based Costing.19. Support Department and Joint Cost Allocation.20. Cost-Volume-Profit Analysis.21. Variable Costing for Management Analysis.22. Budgeting.23. Evaluating Variances from Standard Costs.24. Evaluating Decentralized Operations.25. Differential Analysis and Product Pricing.26. Capital Investment Analysis.27. Lean Manufacturing and Activity Analysis.28. The Balanced Scorecard and Corporate Social Responsibility.Appendix A: Interest Tables.Appendix B: Selected Topics.Appendix C: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2020 Selected Excerpts.Appendix D: Reversing Entries (Online).Appendix E: Special Journals and Subsidiary Ledgers (Online).Glossary.Index.

Dr. William B. Tayler is the Robert J. Smith Professor of Accountancy in the Marriott School of Business at Brigham Young University (BYU). Dr. Tayler earned a Ph.D. and a master s degree at Cornell University and a master s and an undergraduate degree at Brigham Young University, graduating with honors. He teaches in BYU s School of Accountancy, one of the top-ranked accounting programs in the world. Dr. Tayler has also taught at Cornell University and Emory University and has received multiple teaching awards. Dr. Tayler is a Certified Management Accountant and consultant specializing in cost accounting, performance measurement and incentive compensation. Dr. Tayler serves as an editor for Behavioral Research in Accounting and his work has been published in top journals, including Accounting Horizons, Accounting, Organizations and Society, The Accounting Review, American Journal of Health Behavior, Contemporary Accounting Research, Harvard Business Review, IMA Educational Case Journal, Journal of the American Medical Association-Internal Medicine, Journal of Accounting Research, Journal of Behavioral Finance, Journal of Finance, Journal of General Internal Medicine, Journal of Management Accounting Research, Management Science, Review of Financial Studies and Strategic Finance. He has presented his work as an invited speaker at universities and conferences across the globe. Dr. Tayler loves spending time with his wife, Sarah, and their eight children. 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 B.A. and M.A. 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 (eleven times), the Auburn University Outstanding Master of Accountancy Professor Teaching Award