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Libby/Libby/Hodge wrote this text based on their belief that the subject of financial accounting is inherently interesting, but financial accounting textbooks are often not. They believe that accounting is an exciting field of study and one that is important to future careers in business. When writing this text, they considered career relevance as their guide when selecting material, and the need to engage the student as their guide to style, pedagogy, and design. Financial Accounting 11e successfully implements a real-world, single focus company approach in every chapter. The companies chosen are engaging and the decision-making focus shows the relevance of financial accounting regardless of if a student has chosen to major in accounting. Libby/Libby/Hodge believes in the building-block approach to teaching transaction analysis. Most faculty agree that mastery of the accounting cycle is critical to success in financial accounting, and yet most financial texts introduce and develop transaction analysis in one chapter, bombarding a student early in the course with an overload of new concepts and terms. The authors slow down the introduction of transactions, giving students time to practice and gain mastery. This building-block approach leads to greater student success in their study of later topics in financial accounting such as adjusting entries.
Financial Statements and Business Decisions
Investing and Financing Decisions and the Accounting System
Operating Decisions and the Accounting System
Adjustments, Financial Statements, and the Closing Process
Communicating and Analyzing Accounting Information
Reporting and Interpreting Sales Revenue, Receivables, and Cash
Reporting and Interpreting Cost of Goods Sold and Inventory
Reporting and Interpreting Property, Plant, and Equipment Intangibles and Natural Resources
Reporting and Interpreting Liabilities
Reporting and Interpreting Bond Securities
Reporting and Interpreting Stockholders’ Equity
Statement of Cash Flows
Analyzing Financial Statements