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
Wayne Thomas [Àú]
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 on McGraw-Hill¡¯s best-selling Financial Accounting, with David Spiceland and Don Herrmann.
His primary research interests are in markets-based accounting research, financial disclosures, financial statement analysis, and international accounting issues. He previously served as an editor of The Accounting Review and has published articles in a variety of journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research. He has won several research awards, including the American Accounting Association¡¯s Competitive Manuscript Award. Professor Thomas enjoys various activities such as tennis, basketball, golf, and crossword puzzles, and most of all, he enjoys spending time with his wife and kids.