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Intermediate Accounting: Management Decisions and Financial Accounting Reports is the first text on the market that is brief enough to be used in the emerging one-semester intermediate accounting course. Baginski and Hassell teach students what they will need to know as managers: how business decisions affect financial statements.
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Stephen P. Baginski is the Herbert E. Miller Chair in Financial Accounting at the University of Georgia's J.M. Tull School of Accounting. He received his Ph.D. from the University of Illinois in 1986, and he has taught a variety of financial and managerial undergraduate, MBA, and executive education courses at Indiana University, Illinois State University, the University of Illinois, Northeastern University, Florida State University, Washington University in St. Louis, the University of St. Galen, the Swiss Banking Institute at the University of Zurich, and INSEAD. Professor Baginski has published articles in a variety of journals including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, The Journal of Risk and Insurance, Quarterly Review of Finance and Economics, and Review of Quantitative Finance and Accounting. His research primarily deals with the causes and consequences of voluntary management disclosures of earnings forecasts, and he also investigates the usefulness of financial accounting information in security pricing and risk assessment. Professor Baginski has served on several editorial boards and as an associate editor at Accounting Horizons and The Review of Quantitative Finance and Accounting. He has won numerous undergraduate and graduate teaching awards at the department, college, and university level during his career, including receipt of the Doctoral Student Inspiration Award from students at Indiana University. Professor Baginski loves to watch college football, play golf, and run (very slowly) in his spare time.Review:
I like the concise writing style. The authors include a great deal of material in a minimum amount of space....The content appears to be logically organized. I am looking forward to teaching the material in the order presented in this textbook.
I like the writing style. It is clear, straightforward, and easy to understand.... The text is organized around business decisions. It begins with a discussion of the financing decisions a company makes, then discusses how management invests the funds received from the financing decisions. Finally, it discusses operating decisions. In contrast, most "traditional" accounting textbooks are organized around the balance sheet-asset accounting and revenue recognition are covered first, followed by accounting for long-term debt and then equity. Thus, in many ways, the text is organized more "logically" than traditional accounting textbooks.
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