Horngren's Accounting, The Financial Chapters, Global Edition

About our authors Tracie L. Miller (Nobles), PhD, CPA, is the program chair for accounting at Franklin University. She has extensive teaching experience, including faculty appointments at Austin Community College, Texas State University, Aims Community College and The University of Texas-Austin. Dr. Miller received her doctoral degree from Texas A&M University.Dr. Miller is the president of Teachers of Accounting at Two-Year Colleges (TACTYC). She has served in leadership roles for the American Accounting Association (AAA), including serving on the board of directors, as secretary of the Teaching, Learning, and Curriculum section and as president of the Two-Year College section, in addition to being a member of the Pathway’s Commission on Accounting Higher Education. She is also an active member of the Texas Society of Certified Public Accountants (TXCPA), serving on their board of directors.Tracie has received several teaching and professional awards, including the AAA/J. Michael and Mary Anne/Deloitte Foundation Cook Prize, TXCPA Outstanding Accounting Educator and AICPA Bea Sanders award for innovative teaching. In her spare time, Tracie enjoys spending time with her husband, Kevin; his three kids, Caleb, Josh and Meggie; her parents, Kipp and Sylvia; and her friends. She believes that camping and hiking are restorative and calming, and that life was meant for good friends and great adventures. Tracie has been mentored by many wonderful colleagues and inspired by her students.Stephanie Poindexter (Swaim), MS, CPA, is a professor of accounting at Dallas College in Dallas, Texas. She began her career in education in 2013, following earlier roles as a paralegal and as an auditor in EY’s Assurance Services practice. Stephanie holds both BS and MS degrees in accounting and information management from The University of Texas at Dallas, as well as an Associate of Applied Science in paralegal studies from Dallas College. She is a licensed certified public accountant in the state of Texas.Stephanie is active in several professional organizations, including the Texas Society of Certified Public Accountants (TXCPA), the American Institute of Certified Public Accountants (AICPA), the American Accounting Association (AAA), the Institute of Management Accountants (IMA) and the Texas Community College Teachers Association (TCCTA). She serves on the board of directors for Teachers of Accounting at Two-Year Colleges (TACTYC), where she chairs the Scholarship Committee. She is also the TCCTA Accounting Discipline Chair and contributes to several national and state-level committees, including the AAA Conference on Teaching and Learning Accounting Steering Committee, the AICPA CGMA Teaching Symposium Committee and the TXCPA Accounting Educators Conference Planning Committee. Stephanie is a recipient of the TXCPA Outstanding Accounting Educator Award.Outside the classroom, Stephanie enjoys traveling, cooking, gardening, hiking and spending time with friends and family.Brenda L. Mattison, CMA, has a bachelor’s degree in education and a master’s degree in accounting, both from Clemson University. She spent the last 20 years of her teaching career as an accounting instructor at Tri-County Technical College in Pendleton, South Carolina. Brenda previously served as Accounting Program Coordinator at TCTC and has prior experience teaching accounting at Robeson Community College, Lumberton, North Carolina; University of South Carolina Upstate, Spartanburg, South Carolina; and Rasmussen Business College, Eagan, Minnesota. She also has accounting work experience in retail and manufacturing businesses and is a certified management accountant.Brenda is a member of the Institute of Management Accountants (IMA) and Teachers of Accounting at Two Year Colleges (TACTYC). She served on the TACTYC board of directors as Vice President of Conference Administration for many years. Brenda has presented at state, regional and national conferences on topics including the science of learning, active learning, course development and student engagement.In her spare time, Brenda enjoys reading, traveling and spending time with her family. She is also an active volunteer in the community, serving her church and other organizations.

• Introduction to Managerial AccountingJob Order CostingProcess CostingCost-Volume-Profit AnalysisThe Budgeting ProcessFlexible Budgets and Standard Cost SystemsCost Allocation and Responsibility AccountingShort-term Business DecisionsCapital Investment DecisionsAPPENDICES A. Present Value Tables and Future Value TablesB. The Statement of Cash FlowsC. Financial Statement Analysis