Rick Antle Financial Accounting

ISBN 13: 9780324192100

Financial Accounting

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9780324192100: Financial Accounting

Designed to offer a thorough understanding of business analysis using financial statements using both GAAP and economic valuation, Financial Accounting: Masters Edition makes it easy for masters in accountancy and MBA students to see how financial statements are developed and used by business managers.

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About the Author:

Rick Antle, Associate Dean of the Yale School of Management, received his Ph. D from Stanford University. Professor Antle is an expert on many facets of accounting. His academic research has been on such diverse topics as auditor independence, the reporting of business income, the use of information in capital budgeting decisions, the compensation of corporate executives, the incentives of auditors and the structure of CPA firms. He has served as a consultant in matters involving auditor independence, compensation, the proper application of accounting methods, auditing standards and capital budgeting.

Professor Stan Garstka is the Deputy Dean at the Yale School of Management. He is an expert in the bankruptcy process and has written on ways to reform it. His interests also include the restructuring of troubled companies and contemporary issues in accounting. Professor Garstka's current research studies the practice of active investing (MBOs, LBOs, IPOs, etc.), how that practice is informed by modern financial theory, and where institutional constraints cause current theories to be impractical. Professor Garstka received his Ph.D. from Carnegie Mellon University.

Review:

The writing style was quite clear even though the level of material was sophisticated. In fact, I think the presentation is better than the text I used last quarter. Unfortunately, many students in our school do not like to read. They respond to icons, graphics, and other visual illustrations with eye-appeal. Thus, these visual features are necessary to keep the students interest in the material up. The more features in the textbook the better. One of the strong points of the text is the abundance of relevant features.

This text reads more like a story than it does a traditional accounting text.

The definitions of accrual accounting and the notion of accrual and deferral are the best I have ever encountered.

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