Custom ACCT 20653: Introduction to Accounting (TCU)

by Christensen, DeFond

ISBN: 978-1-61853-357-9 | Copyright 2020

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Financial Accounting for Decision Makers, 2e (pg. 1.2)
Chapter 1 Financial Accounting and Business Decisions (pg. 1.2)
Business Organization (pg. 1.4)
Review 1.1 (pg. 1.5)
Activities of a Business (pg. 1.5)
Financing Activities (pg. 1.5)
Investing Activities (pg. 1.5)
Operating Activities (pg. 1.5)
Review 1.2 (pg. 1.6)
Accounting Information and Its Use (pg. 1.6)
External Users of Accounting (pg. 1.6)
Internal Users of Accounting (pg. 1.7)
Review 1.3 (pg. 1.8)
Ethics and Accounting (pg. 1.8)
Review 1.4 (pg. 1.9)
The Accounting Process (pg. 1.9)
Generally Accepted Accounting Principles (pg. 1.10)
International Financial Reporting Standards (pg. 1.11)
Financial Statements (pg. 1.11)
Balance Sheet (pg. 1.11)
Income Statement (pg. 1.13)
Statement of Stockholders’ Equity (pg. 1.14)
Statement of Cash Flows (pg. 1.15)
Relations Among the Financial Statements (pg. 1.16)
Review 1.5 (pg. 1.17)
Additional Information (pg. 1.18)
Management Discussion and Analysis (pg. 1.18)
Notes to Financial Statements (pg. 1.18)
Auditor’s Report (pg. 1.19)
Review 1.6 (pg. 1.19)
Accounting and Technology (pg. 1.19)
Big Data (pg. 1.19)
Blockchain (pg. 1.20)
Summary of Learning Objectives (pg. 1.20)
Key Terms (pg. 1.22)
Self-Study Questions (pg. 1.23)
Questions (pg. 1.24)
Short Exercises (pg. 1.25)
Exercises-Set A (pg. 1.27)
Exercises-Set B (pg. 1.29)
Problems-Set A (pg. 1.32)
Problems-Set B (pg. 1.35)
Serial Problem: Angel City Greetings (pg. 1.38)
Beyond The Numbers (pg. 1.39)
Answers to Self-Study Questions: (pg. 1.42)
Review Solutions (pg. 1.42)
Chapter 2 Processing Accounting Information (pg. 1.46)
Accounting Cycle (pg. 1.48)
Analyzing Transactions (pg. 1.49)
Accounting Equation Expanded (pg. 1.49)
Review 2.1 (pg. 1.50)
Transactions and the Accounting Equation: An Illustration (pg. 1.50)
Transaction Summary (pg. 1.54)
Review 2.2 (pg. 1.56)
Transaction Analysis Template (pg. 1.56)
The “Account” System (pg. 1.57)
Recording Transactions (pg. 1.58)
Chart of Accounts (pg. 1.58)
The General Ledger (pg. 1.59)
Review 2.3 (pg. 1.59)
Summary of Learning Objectives (pg. 1.60)
Key Terms (pg. 1.61)
Self-Study Questions (pg. 1.61)
Questions (pg. 1.62)
Short Exercises (pg. 1.62)
Exercises-Set A (pg. 1.63)
Exercises-Set B (pg. 1.67)
Problems-Set A (pg. 1.70)
Problems-Set B (pg. 1.74)
Serial Problem: Angel City Greetings (pg. 1.78)
Beyond the Numbers (pg. 1.79)
Answers to Self-Study Questions: (pg. 1.81)
Review Solutions (pg. 1.82)
Chapter 3 Accrual Basis of Accounting (pg. 1.84)
Accrual Basis of Accounting (pg. 1.86)
Revenue Recognition Principle (pg. 1.86)
Expense Recognition (Matching) Principle (pg. 1.88)
Accounting Adjustments (pg. 1.89)
Types of Adjustments (pg. 1.90)
Allocating Previously Recorded Assets to Expenses (pg. 1.90)
Allocating Previously Recorded Unearned Revenue to Revenue (pg. 1.92)
Recording Previously Unrecorded Expenses (pg. 1.93)
Recording Previously Unrecorded Revenues (pg. 1.95)
Summary of Accounting Adjustments (pg. 1.96)
Review 3.1 (pg. 1.96)
Preparing The Financial Statements (pg. 1.97)
Income Statement (pg. 1.97)
Statement of Stockholders’ Equity (pg. 1.97)
Balance Sheet (pg. 1.97)
Statement of Cash Flows (pg. 1.97)
Review 3.2 (pg. 1.99)
Quality of Accounting Numbers (pg. 1.100)
Closing Process (pg. 1.100)
Summary of the Accounting Cycle (pg. 1.100)
Review 3.3 (pg. 1.101)
Summary of Learning Objectives (pg. 1.102)
Key Terms (pg. 1.103)
Self-Study Questions (pg. 1.103)
Questions (pg. 1.104)
Short Exercises (pg. 1.105)
Exercises-Set A (pg. 1.106)
Exercises-Set B (pg. 1.108)
Problems-Set A (pg. 1.111)
Problems-Set B (pg. 1.115)
Serial Problem: Angel City Greetings (pg. 1.120)
Beyond The Numbers (pg. 1.121)
Answers to Self-Study Questions: (pg. 1.124)
Review Solutions (pg. 1.124)
Chapter 4 Understanding Accounting Information (pg. 1.128)
Financial Reporting Quality (pg. 1.130)
Objectives of Financial Reporting (pg. 1.130)
Qualities of Useful Accounting Information (pg. 1.130)
Finding Financial Accounting Information (pg. 1.132)
Balance Sheet Classification (pg. 1.132)
Current Assets (pg. 1.133)
Long-Term Assets (pg. 1.133)
Current Liabilities (pg. 1.134)
LongTerm Liabilities (pg. 1.135)
Stockholders’ Equity (pg. 1.135)
Presentation Format (pg. 1.135)
Review 4.1 (pg. 1.136)
Income Statement Classification (pg. 1.137)
Review 4.2 (pg. 1.139)
Working with Financial Statements (pg. 1.139)
Ratio Analysis (pg. 1.139)
Working with the Balance Sheet (pg. 1.140)
Working with the Income Statement (pg. 1.142)
Working with the Statement of Stockholders’ Equity (pg. 1.143)
Working with the Statement of Cash Flows (pg. 1.144)
Review 4.4 (pg. 1.145)
Summary of Learning Objectives (pg. 1.146)
Key Terms (pg. 1.147)
Self-Study Questions (pg. 1.148)
Questions (pg. 1.150)
Short Exercises (pg. 1.150)
Exercises-Set A (pg. 1.152)
Exercises-Set B (pg. 1.153)
Problems-Set A (pg. 1.155)
Problems-Set B (pg. 1.158)
Serial Problem: Angel City Greetings (pg. 1.160)
Beyond the Numbers (pg. 1.161)
Answers to Self-Study Questions: (pg. 1.163)
Review Solutions (pg. 1.164)
Chapter 11 Statement of Cash Flows (pg. 1.416)
Cash and Cash Equivalents (pg. 1.418)
Activity Classifications in the Statement of Cash Flows (pg. 1.419)
Operating Activities (pg. 1.419)
Investing Activities (pg. 1.420)
Financing Activities (pg. 1.420)
An Illustration of Activity Classification Usefulness (pg. 1.421)
Noncash Investing and Financing Activities (pg. 1.421)
Using the Statement of Cash Flows (pg. 1.422)
Cash Flow from Operating Activities (pg. 1.422)
Review 11.1 (pg. 1.423)
Preparing the Statement of cash flows Using the Indirect Method (pg. 1.423)
Five Steps to Preparing a Statement of Cash Flows (pg. 1.425)
Review 11.2 (pg. 1.430)
Review 11.3 (pg. 1.430)
Analyzing Cash Flows (pg. 1.431)
Free Cash Flow (pg. 1.431)
Operating-Cash-Flow-to-Current-Liabilities Ratio (pg. 1.432)
Operating-Cash-Flow-to-Capital-Expenditures Ratio (pg. 1.432)
Review 11.4 (pg. 1.433)
Appendix 11A: Preparing the Statement of Cash Flows Under the Direct Method (pg. 1.434)
Review 11.5 (pg. 1.435)
Summary of Learning Objectives (pg. 1.436)
Key Terms (pg. 1.437)
Self-Study Questions (pg. 1.438)
Questions (pg. 1.439)
Short Exercises (pg. 1.440)
Exercises-Set A (pg. 1.441)
Exercises-Set B (pg. 1.444)
Problems-Set A (pg. 1.447)
Problems-Set B (pg. 1.452)
Serial Problem: Angel City Greetings (pg. 1.456)
Beyond the Numbers (pg. 1.457)
Answers to Self-Study Questions: (pg. 1.460)
Review Solutions (pg. 1.460)
Chapter 12 Analysis and Interpretation of Financial Statements (pg. 1.464)
Persistent Earnings and the Income Statement (pg. 1.466)
Discontinued Operations (pg. 1.467)
Changes in Accounting Principles (pg. 1.468)
Comprehensive Income (pg. 1.468)
Review 12.1 (pg. 1.469)
Sources of Information (pg. 1.469)
Analytical Techniques (pg. 1.469)
Horizontal Analysis (pg. 1.470)
Trend Analysis (pg. 1.472)
Review 12.2 (pg. 1.474)
Vertical Analysis (pg. 1.474)
Review 12.3 (pg. 1.475)
Ratio Analysis (pg. 1.475)
Analyzing Firm Profitability (pg. 1.477)
Review 12.4 (pg. 1.479)
Analyzing ShortTerm Firm Liquidity (pg. 1.480)
Review 12.5 (pg. 1.484)
Analyzing LongTerm Firm Solvency (pg. 1.484)
Review 12.6 (pg. 1.486)
Financial Ratios for Common Stockholders (pg. 1.486)
Review 12.7 (pg. 1.488)
Limitations of Financial Statement Analysis (pg. 1.489)
Review 12.8 (pg. 1.490)
Appendix 12A: Financial Statement Disclosures (pg. 1.491)
Parenthetical Disclosures (pg. 1.491)
Notes to the Financial Statements (pg. 1.491)
Supplementary Information (pg. 1.493)
Summary of Learning Objectives (pg. 1.494)
Summary of Financial Statement Ratios (pg. 1.495)
Key Terms (pg. 1.497)
Self-Study Questions (pg. 1.497)
Questions (pg. 1.498)
Short Exercises (pg. 1.499)
Exercises-Set A (pg. 1.501)
Exercises-Set B (pg. 1.503)
Problems-Set A (pg. 1.506)
Problems-Set B (pg. 1.511)
Serial Problem: Angel City Greetings (pg. 1.517)
Beyond the Numbers (pg. 1.518)
Answers to Self-Study Questions: (pg. 1.523)
Review Solutions (pg. 1.523)
Managerial Accounting for Undergraduates, 2e (pg. 2.2)
Chapter 1 Overview of Managerial Accounting (pg. 2.2)
Introduction To Managerial Accounting (pg. 2.4)
Managerial Accounting versus Financial Accounting (pg. 2.4)
Objectives of Managerial Accounting (pg. 2.5)
Your Turn! 1.1 (pg. 2.5)
Types Of Business Entities (pg. 2.6)
Your Turn! 1.2 (pg. 2.6)
Major Trends In Business And Managerial Accounting (pg. 2.7)
Outsourcing (pg. 2.7)
Factory Automation (pg. 2.8)
Just-in-Time Inventory Systems (pg. 2.8)
Lean Manufacturing (pg. 2.9)
Customer Profitability (pg. 2.9)
Big Data and Predictive Analytics (pg. 2.10)
Your Turn! 1.3 (pg. 2.10)
Introducing Two New Companies (pg. 2.11)
Fezzari-A U.S. Bicycle Manufacturer and Distributor (pg. 2.11)
Environmental Business Consultants, LLC-A U.S. Service Firm (pg. 2.12)
Careers In Managerial Accounting (pg. 2.13)
Alternative Career Paths (pg. 2.13)
Work/Life Balance (pg. 2.14)
Your Turn! 1.4 (pg. 2.14)
Professional Certifications (pg. 2.14)
Certified Public Accountant (CPA) (pg. 2.14)
Certified Management Accountant (CMA) (pg. 2.15)
Other Professional Certifications (pg. 2.15)
Your Turn! 1.5 (pg. 2.15)
Summary of Learning Objectives (pg. 2.16)
Key Terms (pg. 2.17)
Self-Study Questions (pg. 2.17)
Questions (pg. 2.18)
Extending Your Knowledge (pg. 2.18)
Answers to Self-Study Questions: (pg. 2.20)
Your Turn! Solutions (pg. 2.20)
Chapter 2 Managerial Accounting Concepts and Cost Flows (pg. 2.22)
Key Objectives of a Managerial Accounting System (pg. 2.24)
Product Costing in a Manufacturing Environment (pg. 2.24)
Product Costing in a Service and Merchandising Environment (pg. 2.28)
Cost Control (pg. 2.28)
Your Turn! 2.1 (pg. 2.29)
Inventories and Cost Categories (pg. 2.29)
Inventories (pg. 2.29)
Manufacturing Product Cost Categories (pg. 2.30)
Product Cost Flows (pg. 2.32)
Raw Materials (pg. 2.32)
Labor (pg. 2.32)
Manufacturing Overhead (pg. 2.33)
Cost of Goods Manufactured (pg. 2.34)
Cost of Goods Sold (pg. 2.35)
Your Turn! 2.2 (pg. 2.35)
Illustration of Product Cost Accumulation (pg. 2.35)
Introduction of T-Accounts (pg. 2.35)
Real-World Manufacturing Example (pg. 2.36)
Schedule of Cost of Goods Manufactured (pg. 2.36)
Calculating Cost of Goods Sold (pg. 2.38)
Income Statement for a Manufacturing Firm (pg. 2.39)
Your Turn! 2.3 (pg. 2.39)
Illustration of Product Cost Journal Entries (pg. 2.39)
Cost Flows (pg. 2.41)
Financial Statements (pg. 2.43)
Your Turn! 2.4 (pg. 2.44)
Service Industry in Focus (pg. 2.45)
Comprehensive Problem (pg. 2.48)
Summary of Learning Objectives (pg. 2.49)
Key Terms (pg. 2.50)
Self-Study Questions (pg. 2.51)
Questions (pg. 2.51)
Short Exercises (pg. 2.52)
Exercises-Set A (pg. 2.54)
Exercises-Set B (pg. 2.57)
Problems-Set A (pg. 2.59)
Problems-Set B (pg. 2.62)
Extending Your Knowledge (pg. 2.64)
Answers to Self-Study Questions: (pg. 2.65)
Your Turn! Solutions (pg. 2.65)
Chapter 3 Cost Accounting Systems: Job Order Costing (pg. 2.68)
Cost Accounting Systems (pg. 2.70)
Two Basic Types of Cost Accounting Systems (pg. 2.70)
Timely Product Costing (pg. 2.71)
Your Turn! 3.1 (pg. 2.72)
Predetermined Overhead Rates (pg. 2.73)
Calculation of Predetermined Overhead Rate (pg. 2.73)
Your Turn! 3.2 (pg. 2.74)
Job Order Costing Systems (pg. 2.74)
Illustration of Job Order Costing for a Manufacturer (pg. 2.75)
Your Turn! 3.3 (pg. 2.80)
Illustration of Job Order Costing for a Service Firm (pg. 2.84)
Your Turn! 3.4 (pg. 2.85)
Accounting for Service Departments (pg. 2.85)
Service Departments as Cost Centers (pg. 2.86)
Service Department Costs as Product Costs (pg. 2.86)
Method of Cost Allocation (pg. 2.87)
Choosing an Allocation Basis (pg. 2.87)
Your Turn! 3.5 (pg. 2.89)
Departmental Overhead Rates (pg. 2.89)
Departmental Overhead Rates (pg. 2.89)
Your Turn! 3.6 (pg. 2.90)
Service Industry in Focus (pg. 2.90)
Comprehensive Problem (pg. 2.91)
Summary of Learning Objectives (pg. 2.92)
Self-Study Questions (pg. 2.94)
Questions (pg. 2.95)
Short Exercises (pg. 2.96)
Exercises-Set A (pg. 2.98)
Exercises-Set B (pg. 2.100)
Problems-Set A (pg. 2.103)
Problems-Set B (pg. 2.108)
Extending Your Knowledge (pg. 2.112)
Answers to Self-Study Questions: (pg. 2.114)
Your Turn! Solutions (pg. 2.114)
Chapter 6 Cost-Volume-Profit Relationships (pg. 2.214)
Cost Behavior Analysis (pg. 2.216)
Selecting the Activity Basis (pg. 2.216)
Cost-Volume Graphs (pg. 2.217)
Classifications of Cost Behavior Patterns (pg. 2.218)
Your Turn! 6.1 (pg. 2.219)
Relevant Range (pg. 2.219)
Your Turn! 6.2 (pg. 2.220)
Analyzing Cost Behavior (pg. 2.220)
Scattergraph Method (pg. 2.221)
High-Low Method (pg. 2.221)
Least Squares Regression Method (pg. 2.223)
Analyzing Costs in Practice (pg. 2.224)
Your Turn! 6.3 (pg. 2.225)
Cost-Volume-Profit (CVP) Analysis (pg. 2.226)
Break-Even Analysis (pg. 2.226)
Your Turn! 6.4 (pg. 2.228)
Contribution Margin Analysis (pg. 2.228)
Your Turn! 6.5 (pg. 2.231)
Planning For Profit (pg. 2.231)
Desired Profit (pg. 2.231)
Margin of Safety (pg. 2.233)
Operating Leverage (pg. 2.233)
Using Cost-Volume-Profit Relationships (pg. 2.237)
Break-Even Analysis and Multiple Products (pg. 2.239)
Cost-Volume-Profit Analysis for Retail Businesses (pg. 2.239)
Your Turn! 6.6 (pg. 2.241)
Service Industry in Focus (pg. 2.241)
Comprehensive Problem (pg. 2.243)
Summary of Learning Objectives (pg. 2.244)
Key Terms (pg. 2.246)
Self-Study Questions (pg. 2.247)
Questions (pg. 2.247)
Short Exercises (pg. 2.248)
Exercises-Set A (pg. 2.249)
Exercises-Set B (pg. 2.252)
Problems-Set A (pg. 2.256)
Problems-Set B (pg. 2.260)
Extending Your Knowledge (pg. 2.265)
Answers to Self-Study Questions: (pg. 2.265)
Your Turn! Solutions (pg. 2.265)
Chapter 7 Variable Costing: A Tool for Decision Making (pg. 2.268)
Treatment of Product Costs (pg. 2.270)
Absorption Costing (pg. 2.270)
Variable Costing (pg. 2.270)
Appropriate Use of Absorption Costing and Variable Costing (pg. 2.272)
Your Turn! 7.1 (pg. 2.272)
Variable Costing Income Statement (pg. 2.272)
Income Statement Preparation (pg. 2.272)
Your Turn! 7.2 (pg. 2.275)
Income Reconciliation (pg. 2.275)
Your Turn! 7.3 (pg. 2.276)
Advantages and Disadvantages of Variable Costing (pg. 2.277)
Advantages (pg. 2.278)
Disadvantages (pg. 2.278)
Your Turn! 7.4 (pg. 2.278)
Services Industry in Focus (pg. 2.278)
Comprehensive Problem (pg. 2.280)
Summary of Learning Objectives (pg. 2.282)
Key Terms (pg. 2.282)
Self-Study Questions (pg. 2.283)
Questions (pg. 2.283)
Short Exercises (pg. 2.283)
Exercises-Set A (pg. 2.285)
Exercises-Set B (pg. 2.286)
Problems-Set A (pg. 2.287)
Problems-Set B (pg. 2.289)
Extending Your Knowledge (pg. 2.291)
Answers to Self-Study Questions: (pg. 2.291)
Your Turn! Solutions (pg. 2.291)
Chapter 8 Relevant Costs and Short-Term Decision Making (pg. 2.292)
Management and the Decision-Making Process (pg. 2.294)
Who Makes Decisions? (pg. 2.294)
Phases of Decision Making (pg. 2.296)
Relevant Costs and Differential Analysis (pg. 2.297)
Your Turn! 8.1 (pg. 2.299)
Illustrations of Differential Analysis (pg. 2.299)
The Special Order (pg. 2.299)
Your Turn! 8.2 (pg. 2.301)
Make or Buy? (pg. 2.301)
Your Turn! 8.3 (pg. 2.302)
Dropping Unprofitable Segments (pg. 2.303)
Your Turn! 8.4 (pg. 2.304)
Sell or Process Further? (pg. 2.304)
Your Turn! 8.5 (pg. 2.308)
Constrained Resources (pg. 2.308)
Your Turn! 8.6 (pg. 2.311)
Service Industry in Focus (pg. 2.311)
Summary of Learning Objectives (pg. 2.312)
Key Terms (pg. 2.313)
Self-Study Questions (pg. 2.314)
Questions (pg. 2.314)
Short Exercises (pg. 2.315)
Exercises-Set A (pg. 2.318)
Exercises-Set B (pg. 2.321)
Problems-Set A (pg. 2.323)
Problems-Set B (pg. 2.326)
Extending Your Knowledge (pg. 2.329)
Answers to Self-Study Questions: (pg. 2.331)
Your Turn! Solutions (pg. 2.331)
Chapter 12 Capital Budgeting (pg. 2.472)
Elements of Capital Budgeting (pg. 2.474)
Capital Budgeting Phases (pg. 2.474)
Capital Expenditure Analysis (pg. 2.475)
Your Turn! 12.1 (pg. 2.476)
Required Rates of Return and the Time Value of Money (pg. 2.476)
Cost of Capital (pg. 2.476)
Time Value of Money (pg. 2.477)
Your Turn! 12.2 (pg. 2.479)
Performing Net Present Value Calculations (pg. 2.479)
Single-Sum Cash Flows (pg. 2.479)
Annuity Cash Flows (pg. 2.480)
Measurement of Investments and Returns (pg. 2.481)
Cash Flows (pg. 2.481)
After-Tax Cash Flows (pg. 2.482)
Depreciation Tax Shield (pg. 2.482)
Illustration of After-Tax Cash Flows (pg. 2.483)
Summary of Concerns Underlying Capital Budgeting (pg. 2.485)
Your Turn! 12.4 (pg. 2.485)
Net Present Value Analysis (pg. 2.485)
Basic Steps (pg. 2.485)
Illustration of Net Present Value (NPV) Analysis (pg. 2.486)
Liquidation Proceeds (pg. 2.490)
Excess Present Value Index (pg. 2.491)
Other Capital Budgeting Analyses (pg. 2.491)
Internal Rate of Return Analysis (pg. 2.491)
Basic Steps (pg. 2.492)
Your Turn! 12.6 (pg. 2.493)
Cash Payback Analysis (pg. 2.493)
Average Rate of Return Analysis (pg. 2.495)
Capital Budgeting: A Complex Subject (pg. 2.497)
Your Turn! 12.7 (pg. 2.497)
Service Industry in Focus (pg. 2.497)
Appendix 12A: Time Value of Money Calculations (pg. 2.499)
Comprehensive Problem (pg. 2.501)
Summary of Learning Objectives (pg. 2.503)
Key Terms (pg. 2.505)
Self-Study Questions (pg. 2.505)
Questions (pg. 2.505)
Short Exercises (pg. 2.506)
Exercises-Set A (pg. 2.508)
Exercises-Set B (pg. 2.509)
Problems-Set A (pg. 2.511)
Problems-Set B (pg. 2.513)
Extending Your Knowledge (pg. 2.517)
Theodore E. Christensen

Theodore E. Christensen

Director and Terry Distinguished Chair of Business in the J.M. Tull School of Accounting at the University of Georgia (UGA).

Prior to coming to UGA, he was on the faculty at Brigham Young University from 2000-2015 and at Case Western Reserve University from 1995-2000. He was a visiting professor at the University of Michigan (2013-2014) and the University of Utah (2012) and has taught at Santa Clara University in a summer program since 2005. He received a B.S. degree in accounting from San Jose State University, an M.Acc. degree in tax from Brigham Young University, and a Ph.D. in accounting from the University of Georgia. Professor Christensen has authored and coauthored articles published in many journals, including The Accounting Review; the Journal of Accounting and Economics; the Journal of Accounting Research; Review of Accounting Studies; Contemporary Accounting Research; Accounting Organizations and Society; the Journal of Business Finance & Accounting; the Journal of Accounting, Auditing, and Finance; Accounting Horizons; and Issues in Accounting Education.

Mark DeFond

Leventhal School of Accounting Marshall School of Business University of Southern California

Mark DeFond is A. N. Mosich Chair in Accounting and Professor of Accounting in the Leventhal School of Accounting at University of Southern California Marshall School of Business. He has taught financial accounting to a variety of audiences, including undergraduates, MBAs, and Executive MBAs. Professor DeFond earned his Ph.D. from the University of Washington and his B.A. from San Franicsco State University. He is widely published and his research is highly cited. Professor DeFond has served on the editorial boards of several leading academic journals and is a recipient of several research awards, including the Notable Contribution to Auditing Literature Award and the Mellon Award for Excellence in Mentoring Faculty. He has held visiting professorships at universities in Hong Kong and Singapore. He is also a CPA (inactive), a four time winner of the MBA Golden Apple teaching award, and was ranked among the ten most outstanding USC MBA faculty by BusinessWeek.



Financial Accounting for Decision Makers, 2e (DeFond)
Errata (printed text)
Last Updated: Nov 6 2020

Corrections to identified errors in the first printing. 

Managerial Accounting for Undergraduates, 2e (Christensen, Hobson, Wallace, Matthews)
Errata
Last Updated: May 21 2021

Corrections to identified errors in the text.

Excel Templates
Last Updated: Dec 31 2019

Excel templates to use for identified end-of-chapter assignments.

Practice Quizzes
Last Updated: May 4 2021

Brief practice quizzes for each chapter. Includes solutions.

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