Walter Harrison – författare

For courses in introductory financial accounting.

A student-centered approach to financial accounting

Accounting is the language of business, and understanding the role accounting plays in business is critical to a student’s success in earning a business degree. Financial Accounting puts the focus on the purpose of Accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting. Time-tested resources like the Turnkey Case Resources, help students grasp the practical concepts of accounting, so that they can put them into practice in their future business careers. 

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Note: You are purchasing a standalone product; MyLab Accounting does not come packaged with this content. Students, if interested in purchasing this title with MyLab Accounting, ask your instructor for the correct package ISBN and Course ID. Instructors, contact your Pearson representative for more information. 

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For courses in introductory financial accounting.

A student-centered approach to financial accounting

Accounting is the language of business, and understanding the role accounting plays in business is critical to a student's success in earning a business degree. Financial Accounting, International Financial Reporting Standards puts the focus on the purpose of accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting.

While maintaining its hallmark features of accuracy and lucidity, the twelfth edition also includes updated coverage of the Conceptual Framework for Financial Reporting; new and updated financial statements; real-world examples, illustrations, and exhibits; and discussions on how the COVID-19 pandemic impacted organizations.

For courses in introductory financial accounting.

A student-centered approach to financial accounting

Accounting is the language of business, and understanding the role accounting plays in business is critical to a student's success in earning a business degree. Financial Accounting, International Financial Reporting Standards puts the focus on the purpose of accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting.

While maintaining its hallmark features of accuracy and lucidity, the twelfth edition also includes updated coverage of the Conceptual Framework for Financial Reporting; new and updated financial statements; real-world examples, illustrations, and exhibits; and discussions on how the COVID-19 pandemic impacted organizations.

For courses in introductory financial accounting.

A student-centered approach to financial accounting

Accounting is the language of business, and understanding the role accounting plays in business is critical to a student's success in earning a business degree. Financial Accounting, International Financial Reporting Standards puts the focus on the purpose of accounting in business. With student-friendly examples and streamlined chapters, the 12th Edition delivers a student-centric approach to learning financial accounting.

While maintaining its hallmark features of accuracy and lucidity, the twelfth edition also includes updated coverage of the Conceptual Framework for Financial Reporting; new and updated financial statements; real-world examples, illustrations, and exhibits; and discussions on how the COVID-19 pandemic impacted organizations.

Akuntansi Keuangan: Standar Pelaporan Keuangan Internasional (IFRS) eText memberikan landasan yang kuat bagi mahasiswa untuk memahami konsep-konsep dasar akuntansi keuangan dan pelaporan keuangan berdasarkan Standar Pelaporan Keuangan Internasional (IFRS). Dirancang untuk mahasiswa akuntansi maupun non-akuntansi, eText ini menyajikan konsep-konsep penting secara jelas, terstruktur, dan mudah dipahami, membantu pembaca memahami bagaimana informasi keuangan digunakan dalam pengambilan keputusan bisnis di dunia nyata.

Melalui pendekatan pembelajaran bertahap (scaffolded learning), mahasiswa akan membangun pemahaman mulai dari kerangka konseptual, pencatatan transaksi, dan siklus akuntansi hingga topik yang lebih kompleks seperti investasi, liabilitas, ekuitas pemegang saham, arus kas, dan analisis laporan keuangan. Edisi ini telah diperbarui untuk mencerminkan perkembangan terbaru dalam IFRS, termasuk pembaruan Kerangka Konseptual, perubahan standar pelaporan keuangan, pelaporan keberlanjutan, serta penggunaan Excel sebagai alat bantu analisis dan pemecahan masalah akuntansi. Dengan contoh perusahaan global, ilustrasi dunia nyata, latihan berbasis tujuan pembelajaran, dan pembahasan isu-isu kontemporer, eText ini membantu mahasiswa mengembangkan keterampilan analitis yang relevan untuk studi maupun karier profesional mereka.

Membangun pemahaman yang kuat tentang prinsip-prinsip dasar akuntansi keuangan dan pelaporan berbasis IFRS. Menjelaskan Kerangka Konseptual IFRS dan perannya dalam penyusunan laporan keuangan. Mengembangkan keterampilan pencatatan transaksi, penyusunan laporan keuangan, dan siklus akuntansi secara bertahap. Mencakup topik utama seperti persediaan, aset tetap, investasi, liabilitas, ekuitas pemegang saham, dan arus kas. Menyajikan contoh dan studi kasus dari perusahaan global untuk menghubungkan teori dengan praktik bisnis. Mengintegrasikan pembaruan terbaru terkait IFRS, termasuk perubahan standar dan pengungkapan keuangan. Membahas pelaporan keberlanjutan dan isu-isu akuntansi kontemporer yang relevan dengan lingkungan bisnis saat ini. Mengembangkan kemampuan analisis laporan keuangan melalui analisis rasio, tren, dan pengambilan keputusan bisnis. Menyertakan latihan, soal, dan aktivitas yang dirancang berdasarkan tujuan pembelajaran untuk memperkuat pemahaman. Memanfaatkan Excel sebagai alat bantu untuk analisis data keuangan dan penyelesaian masalah akuntansi.

Akuntansi Keuangan: Standar Pelaporan Keuangan Internasional (IFRS) eText memberikan landasan yang kuat bagi mahasiswa untuk memahami konsep-konsep dasar akuntansi keuangan dan pelaporan keuangan berdasarkan Standar Pelaporan Keuangan Internasional (IFRS). Dirancang untuk mahasiswa akuntansi maupun non-akuntansi, eText ini menyajikan konsep-konsep penting secara jelas, terstruktur, dan mudah dipahami, membantu pembaca memahami bagaimana informasi keuangan digunakan dalam pengambilan keputusan bisnis di dunia nyata.

Melalui pendekatan pembelajaran bertahap (scaffolded learning), mahasiswa akan membangun pemahaman mulai dari kerangka konseptual, pencatatan transaksi, dan siklus akuntansi hingga topik yang lebih kompleks seperti investasi, liabilitas, ekuitas pemegang saham, arus kas, dan analisis laporan keuangan. Edisi ini telah diperbarui untuk mencerminkan perkembangan terbaru dalam IFRS, termasuk pembaruan Kerangka Konseptual, perubahan standar pelaporan keuangan, pelaporan keberlanjutan, serta penggunaan Excel sebagai alat bantu analisis dan pemecahan masalah akuntansi. Dengan contoh perusahaan global, ilustrasi dunia nyata, latihan berbasis tujuan pembelajaran, dan pembahasan isu-isu kontemporer, eText ini membantu mahasiswa mengembangkan keterampilan analitis yang relevan untuk studi maupun karier profesional mereka.

Membangun pemahaman yang kuat tentang prinsip-prinsip dasar akuntansi keuangan dan pelaporan berbasis IFRS. Menjelaskan Kerangka Konseptual IFRS dan perannya dalam penyusunan laporan keuangan. Mengembangkan keterampilan pencatatan transaksi, penyusunan laporan keuangan, dan siklus akuntansi secara bertahap. Mencakup topik utama seperti persediaan, aset tetap, investasi, liabilitas, ekuitas pemegang saham, dan arus kas. Menyajikan contoh dan studi kasus dari perusahaan global untuk menghubungkan teori dengan praktik bisnis. Mengintegrasikan pembaruan terbaru terkait IFRS, termasuk perubahan standar dan pengungkapan keuangan. Membahas pelaporan keberlanjutan dan isu-isu akuntansi kontemporer yang relevan dengan lingkungan bisnis saat ini. Mengembangkan kemampuan analisis laporan keuangan melalui analisis rasio, tren, dan pengambilan keputusan bisnis. Menyertakan latihan, soal, dan aktivitas yang dirancang berdasarkan tujuan pembelajaran untuk memperkuat pemahaman. Memanfaatkan Excel sebagai alat bantu untuk analisis data keuangan dan penyelesaian masalah akuntansi.

Akuntansi Keuangan: Standar Pelaporan Keuangan Internasional (IFRS) eText memberikan landasan yang kuat bagi mahasiswa untuk memahami konsep-konsep dasar akuntansi keuangan dan pelaporan keuangan berdasarkan Standar Pelaporan Keuangan Internasional (IFRS). Dirancang untuk mahasiswa akuntansi maupun non-akuntansi, eText ini menyajikan konsep-konsep penting secara jelas, terstruktur, dan mudah dipahami, membantu pembaca memahami bagaimana informasi keuangan digunakan dalam pengambilan keputusan bisnis di dunia nyata.

Melalui pendekatan pembelajaran bertahap (scaffolded learning), mahasiswa akan membangun pemahaman mulai dari kerangka konseptual, pencatatan transaksi, dan siklus akuntansi hingga topik yang lebih kompleks seperti investasi, liabilitas, ekuitas pemegang saham, arus kas, dan analisis laporan keuangan. Edisi ini telah diperbarui untuk mencerminkan perkembangan terbaru dalam IFRS, termasuk pembaruan Kerangka Konseptual, perubahan standar pelaporan keuangan, pelaporan keberlanjutan, serta penggunaan Excel sebagai alat bantu analisis dan pemecahan masalah akuntansi. Dengan contoh perusahaan global, ilustrasi dunia nyata, latihan berbasis tujuan pembelajaran, dan pembahasan isu-isu kontemporer, eText ini membantu mahasiswa mengembangkan keterampilan analitis yang relevan untuk studi maupun karier profesional mereka.

Membangun pemahaman yang kuat tentang prinsip-prinsip dasar akuntansi keuangan dan pelaporan berbasis IFRS. Menjelaskan Kerangka Konseptual IFRS dan perannya dalam penyusunan laporan keuangan. Mengembangkan keterampilan pencatatan transaksi, penyusunan laporan keuangan, dan siklus akuntansi secara bertahap. Mencakup topik utama seperti persediaan, aset tetap, investasi, liabilitas, ekuitas pemegang saham, dan arus kas. Menyajikan contoh dan studi kasus dari perusahaan global untuk menghubungkan teori dengan praktik bisnis. Mengintegrasikan pembaruan terbaru terkait IFRS, termasuk perubahan standar dan pengungkapan keuangan. Membahas pelaporan keberlanjutan dan isu-isu akuntansi kontemporer yang relevan dengan lingkungan bisnis saat ini. Mengembangkan kemampuan analisis laporan keuangan melalui analisis rasio, tren, dan pengambilan keputusan bisnis. Menyertakan latihan, soal, dan aktivitas yang dirancang berdasarkan tujuan pembelajaran untuk memperkuat pemahaman. Memanfaatkan Excel sebagai alat bantu untuk analisis data keuangan dan penyelesaian masalah akuntansi.

The best way to understand chemical bonding may be to take a view appropriate to each individual system, a view which may be quite different for various systems. Sometimes two very different views are appropriate for the same system, and then the combination may even give the parameters needed to estimate the bonding energy by hand. Density Functional Theory, on the other hand, generally tries to take one view as applicable to all systems, and proceeds computationally.In contrast to the author's two previous well-known textbooks, Electronic Structure and the Properties of Solids (1989) and Elementary Electronic Structure (1999), in this book he tries to distill the essence of the representation of electronic structure in a much briefer description. It is shortened by focusing primarily on the bonding energies, the energy gained in assembling atoms as a molecule or a solid, or as a solid with a surface. A central point is that the same description of the electronic structure which gives this cohesion, can also be used to understand all of the other properties, though those other properties are not emphasized here. The effort is characterized by the title, which combines the modern word “theory” with the ancient effort of “alchemy” to make sense of the material world.

The best way to understand chemical bonding may be to take a view appropriate to each individual system, a view which may be quite different for various systems. Sometimes two very different views are appropriate for the same system, and then the combination may even give the parameters needed to estimate the bonding energy by hand. Density Functional Theory, on the other hand, generally tries to take one view as applicable to all systems, and proceeds computationally.In contrast to the author's two previous well-known textbooks, Electronic Structure and the Properties of Solids (1989) and Elementary Electronic Structure (1999), in this book he tries to distill the essence of the representation of electronic structure in a much briefer description. It is shortened by focusing primarily on the bonding energies, the energy gained in assembling atoms as a molecule or a solid, or as a solid with a surface. A central point is that the same description of the electronic structure which gives this cohesion, can also be used to understand all of the other properties, though those other properties are not emphasized here. The effort is characterized by the title, which combines the modern word “theory” with the ancient effort of “alchemy” to make sense of the material world.

This is a revised edition of the 1999 text on the electronic structure and properties of solids, similar in spirit to the well-known 1980 text Electronic Structure and the Properties of Solids. Current revisions include an added chapter on glasses, and rewritten sections on spin-orbit coupling, magnetic alloys, and the actinides. The text covers covalent semiconductors, ionic insulators, simple metals, and transition-metal and f-shell-metal systems. It focuses on the most important aspects of each system, making what approximations are necessary in order to proceed analytically and obtain formulae for the properties. Such back-of-the-envelope formulae, which display the dependence of any property on the parameters of the system, are characteristic of Harrison's approach to electronic structure, as is his simple presentation and his providing all of the needed parameters.In spite of the diversity of systems and materials, the approach is systematic and coherent, combining the tight-binding (or atomic) picture with the pseudopotential (or free-electron) picture. This provides parameters — the empty-core radii as well as the covalent energies — and conceptual bases for estimating the various properties of all of these systems. Extensive tables of parameters and properties are included.The book is written as a text, with problems at the end of each chapter, and others can readily be generated by asking for estimates of different properties, or different materials, than treated in the text. In fact, the ease of generating interesting problems reflects on the extraordinary utility and simplicity of the methods introduced. Developments since the 1980 publication have made the theory simpler than before, much more accurate, and allowed much wider application.