Libby/Libby/and Short wrote this text based on their belief that the subject of financial accounting is inherently interesting, but financial textbooks are often not. They believe most financial accounting textbooks fail to demonstrate 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. Libby/Libby/and Short's is the only financial accounting text to successfully implement a real-world, single focus company approach in every chapter. Students and instructors have responded very favorably to the use of focus companies and the real world financial statements. The companies chosen are interesting and the decision-making focus shows the relevance of financial accounting regardless of whether or not the student has chosen to major in accounting. This text has enjoyed tremendous success, and will continue to do so because of its timely, real world and relevant content, its solid pedagogical features, and its appropriate balance of innovative and traditional content.
Robert Libby is the David A. Thomas Professor of Management at the Johnson Graduate School of Management at Cornell University, where he teaches the introductory financial accounting course. He previously taught at the University of Illinois, Pennsylvania State University, University of Texas at Austin, University of Chicago, and University of Michigan. He received his B.S. from Pennsylvania State University and his M.A.S. and Ph.D. from the University of Illinois; he is also a CPA. Bob is a widely published author specializing in behavioral accounting. He was selected as the AAA Outstanding Educator in 2000. His prior text, Accounting and Human Information Processing (Prentice Hall, 1981), was awarded the AICPA/AAA Notable Contributions to the Accounting Literature Award. He received this award again in 1996 for a paper. He has published numerous articles in the Journal of Accounting Research; Accounting, Organizations, and Society; and other accounting journals. He is past Vice President-Publications of the American Accounting Association and is a member of the American Institute of CPAs and the editorial boards of The Accounting Review; Accounting, Organizations, and Society; Journal of Accounting Literature; and Journal of Behavioral Decision Making.
Patricia Libby is Chair of the Department of Accounting and Associate Professor of Accounting at Ithaca College, where she teaches the undergraduate financial accounting course. She previously taught graduate and undergraduate financial accounting at Eastern Michigan University and the University of Texas. Before entering academe, she was an auditor with Price Waterhouse (now PricewaterhouseCoopers) and a financial administrator at the University of Chicago. She received her B.S. from Pennsylvania State University, her M.B.A. from DePaul University, and her Ph.D. from the University of Michigan; she is also a CPA. Pat conducts research on using cases in the introductory course and other parts of the accounting curriculum. She has published articles in The Accounting Review, Issues in Accounting Education, and The Michigan CPA. She has also conducted seminars nation-wide on active learning strategies, including cooperative learning methods.
Dan Short is the Dean of the M.J. Neeley School of Business at Texas Christian University in Fort Worth, TX. Prior to that he was Dean at Richard T. Farmer School of Business at Miami University and Dean of the Business School at Kansas State University. Before entering adminstration, Dan taught at the University of Texas-Austin and the University of Chicago. He received his Ph.D. from the University of Michigan. He has won numerous teaching awards during his career teaching both undergraduate and MBA financial accounting courses.
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Topic Tackler CD-ROM 的加入,绝对是这本书的一大亮点,它极大地提升了我的学习效率。过去,我常常会在做练习题时遇到瓶颈,理解不了题目要求,或者即使理解了,也不知道如何下手。而这个CD-ROM就像我的随身作业辅导员,它提供了大量的互动式练习,并且针对我容易出错的地方,会提供即时反馈和详细的解释。不仅仅是简单的对错判断,它还会分析我错误的原因,并提供相关的知识点回顾,这比单纯的做题要有效得多。我记得有一次,我在理解资产负债表中的“留存收益”时遇到了困难,反复看书也未能完全理解其计算过程。使用Topic Tackler后,它提供了一个专门针对留存收益的互动模块,通过一个模拟企业环境,让我亲手计算不同情况下的留存收益,每一步操作都伴随着详细的提示和反馈。这种“边学边练”的方式,让我迅速攻克了学习中的难点,真正将知识内化。
评分NetTutor 的服务,为我的学习过程增添了一层坚实的保障。说实话,作为一个非会计专业的学生,我经常会遇到一些非常具体、非常细致的问题,这些问题可能在书本上找不到直接的答案,或者作者的解释我仍然觉得不够清晰。这时候,NetTutor 的在线辅导就显得尤为重要了。我曾多次利用过这项服务,与在线导师进行实时交流。他们非常专业,能够准确理解我的问题,并用我能够理解的方式进行解答。我印象最深的一次,是在学习现金流量表时,我对经营活动产生的现金流量的计算感到困惑,特别是涉及到一些非现金交易的影响。我通过NetTutor联系了一位导师,他耐心细致地为我讲解了调整净利润以计算经营现金流量的步骤,并提供了一些额外的参考资料,帮助我理解了不同项目对现金流量的影响。这种一对一的个性化辅导,解决了我在独立学习中难以克服的障碍。
评分NetTutor 提供的即时帮助,是我在学习过程中最宝贵的资源之一。在攻克财务会计的难点时,总会遇到一些困惑,这些困惑可能是一些细节上的疑问,也可能是对整体概念的模糊理解。通过NetTutor,我能够随时随地获得专业人士的解答,这让我能够保持学习的连贯性,避免因为卡住某个问题而影响整体进度。我曾经在准备考试前,对权益法下的投资收益计算感到困惑,于是通过NetTutor提问,导师非常迅速地回复了我,并用清晰的语言解释了如何处理母公司和子公司之间的未实现利润。这种即时有效的帮助,让我感到学习过程更加顺畅和有信心。
评分这本书的排版和设计也值得称赞。通常,一本厚重的财务会计教材,如果没有良好的排版,很容易让读者感到枯燥和疲惫。但这本教材的页面设计非常人性化,重点内容使用了加粗、高亮等方式突出显示,关键概念旁边也配有简洁明了的定义和解释。每个章节的开头都会有一个清晰的学习目标,结尾则有总结和回顾,帮助我巩固所学知识。此外,图表的使用也恰到好处,很多复杂的概念,通过图表的形式呈现,会比纯文字更加直观易懂。例如,在讲解借贷记账法时,书中用了一个清晰的图表展示了不同账户的增减方向以及借贷平衡关系,这比我之前看过的任何纯文字解释都更易于理解。
评分Topic Tackler CD-ROM 的互动性设计,让学习不再是单方面的输入,而是变成了双向的互动。它提供的练习题类型非常多样,有选择题、填空题、计算题,甚至还有一些模拟场景题,要求我根据给定的信息进行会计处理。最重要的是,它的反馈机制非常完善。当我做错题目时,它会立即指出错误所在,并提供详细的解释,甚至会链接到教材中相关的知识点。这让我能够及时纠正错误,加深对知识点的理解。我曾在学习完折旧后,通过CD-ROM进行练习,它不仅告诉我答案是否正确,还会根据我的计算过程,分析我的错误可能源于哪种折旧方法的误解,并推荐我重新回顾相关内容。这种个性化的辅导,极大地提升了我的学习效率。
评分我特别喜欢这本书的案例分析部分。作者并没有简单地罗列案例,而是对每个案例都进行了深入的剖析,从背景介绍、涉及的会计问题,到具体的处理方法和最终的财务影响,都进行了详细的阐述。这些案例涵盖了不同行业、不同规模的企业,以及各种复杂的交易情况,为我提供了一个宝贵的实践学习平台。我记得有一个关于零售业收入确认的案例,涉及到多重交易元素和退货政策,作者一步一步地展示了如何应用会计准则来处理这些复杂情况,并解释了每一个决策背后的逻辑。通过这样的案例学习,我不仅掌握了知识,更重要的是培养了分析和解决实际会计问题的能力。
评分PowerWeb Package 所包含的最新资讯和研究,为我的学习注入了前沿的视角。财务会计作为一门与时俱进的学科,会计准则和实务都在不断发展变化。通过PowerWeb,我能够接触到最新的行业动态、会计准则的修订信息,以及相关的学术研究成果。这让我能够将教材中的理论知识与最新的实践相结合,形成更全面、更深刻的理解。我曾通过PowerWeb阅读过关于ESG(环境、社会和公司治理)信息披露的最新研究,了解了它如何影响企业的财务报告和投资者的决策。这种前瞻性的学习,不仅让我对财务会计有了更深入的认识,也为我未来的职业发展打下了坚实的基础。
评分这本书的出现,可以说完全颠覆了我对财务会计学习的认知。之前接触过的教材,大多是将理论知识堆砌,干涩难懂,学习起来如同嚼蜡。而这本《Financial Accounting with Topic Tackler CD-ROM, NetTutor, & PowerWeb Package》则像是为我量身定制的私人教练,它不仅仅是提供知识,更重要的是教会我如何去消化和运用。首先,它的内容编排逻辑非常清晰,从最基础的会计等式入手,层层递进,每个章节都建立在前一章的基础上,让我能够循序渐进地掌握复杂的概念。尤其是那些看似枯燥的会计科目,在作者的讲解下,变得生动有趣。作者运用了大量的真实案例,这些案例贴近实际商业运作,让我在学习理论的同时,能够清晰地看到这些理论是如何在企业中应用的。比如,在讲解收入确认原则时,作者不仅列举了标准,还详细分析了不同行业、不同交易模式下的具体案例,让我对“何为收入”有了更深刻、更具象的理解。
评分PowerWeb Package 的整合,无疑是为这本教材注入了强大的生命力。它不仅仅是提供了一些额外的学习资源,更重要的是,它将最新的行业资讯和研究成果与教材内容紧密地结合起来。在学习财务会计的过程中,我发现理论知识固然重要,但了解这些理论如何在现实世界中被应用,以及最新的会计准则变化,同样至关重要。PowerWeb Package 就像一个连接课堂与现实的桥梁,我可以通过它接触到最新的公司年报分析,了解会计准则在实践中是如何被解读和应用的,甚至可以参与到一些在线的讨论和研究中。我曾通过PowerWeb了解过近期某知名科技公司在收入确认方面遇到的挑战,以及新的会计准则如何影响其财报的披露。这种与时俱进的学习方式,让我对财务会计的理解不再局限于书本的静态内容,而是能够感受到它作为一门动态学科的魅力。
评分总而言之,这本《Financial Accounting with Topic Tackler CD-ROM, NetTutor, & PowerWeb Package》不仅仅是一本教材,它更像是一个全面的学习生态系统。从清晰易懂的理论讲解,到互动性极强的练习工具,再到即时有效的在线辅导,以及与时俱进的行业资讯,这本书为我提供了一个无与伦比的学习体验。它有效地解决了我在学习财务会计过程中遇到的各种挑战,让我能够更加自信、更加高效地掌握这门学科。这本书的成功之处在于它能够满足不同学习阶段、不同学习风格的读者需求,真正做到了“授人以鱼不如授人以渔”。我会毫不犹豫地向任何需要学习财务会计的人推荐这本书。
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