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Financial Accounting

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Chapter 1: A Framework for Financial Accounting

Chapter 2: The Accounting Cycle: During the Period

Chapter 3: The Accounting Cycle: End of the Period

Chapter 4: Cash and Internal Controls

Chapter 5: Receivables and Sales

Chapter 6: Inventory and Cost of Goods Sold

Chapter 7: Long-Term Assets

Chapter 8: Current Liabilities

Chapter 9: Long-Term Liabilities

Chapter 10: Stockholders¡¯ Equity

Chapter 11: Statement of Cash Flows

Chapter 12: Financial Statement Analysis

Appendix A: American Eagle Outfitters, Inc., 2020 Annual Report

Appendix B: The Buckle, Inc., 2020 Annual Report

Appendix C: Time Value of Money

Appendix D: Investments

Online Appendix E: International Financial Reporting Standards

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Don Herrmann [Àú] ½ÅÀ۾˸² SMS½Åû
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Don Herrmann passed away on May 8, 2018, after a 14-month battle with brain cancer. He was the Deloitte Professor of Accounting at Oklahoma State University, where he had been on the faculty since 2005. Don won several teaching awards and enjoyed teaching financial accounting, intermediate accounting, and doctoral students. He received his bachelor¡¯s degree in business from John Brown University, his master¡¯s degree in accounting from Kansas State University, and his PhD in accounting from Oklahoma State University. He was a

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Wayne Thomas [Àú] ½ÅÀ۾˸² SMS½Åû
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Wayne Thomas is the W. K. Newton Chair in Accounting at the University of Oklahoma, where he teaches introductory financial accounting and intermediate accounting. He received his bachelor¡¯s degree in accounting from Southwestern Oklahoma State University, and his master¡¯s and PhD in accounting from Oklahoma State University. Professor Thomas has won teaching awards at the university, college, and departmental levels, and has received the Outstanding Educator Award from the Oklahoma Society of CPAs. Wayne is also a co-author

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David Spiceland [Àú] ½ÅÀ۾˸² SMS½Åû
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David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas.

Professor Spiceland¡¯s primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitativ

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