Back Matter

Back MatterSource: The Accounting Review, Vol. 49, No. 2 (Apr., 1974)Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/245130 .

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American Accounting Association PAUL L. GERHARDT, Administrative Secretary

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PLACEMENT INFORMATION All notices to be included in the "Placement Information" section should be sent to the Addministrativc Office by the 1st of the second month (February, May, A ugust and November) preceding month of publication. This service is free of charge to AAA full and associate members seeking employment. A fee of $50.00 per insertion will be charged to employers and non-members seeking employment. All replies to box numbers must be sent to the administrative office in separate envelopes or on individual letters to facilitate the forwarding of them.

APRIL, 1974 Placement Section #201 Ph.D., approaching retirement seeks a teaching (accounting) position with a college or

university that welcomes active teaching service beyond 65. Several years teaching (undergraduate and graduate) and administrative experience plus considerable industrial and public accounting and consulting experience. Published. Available summer or fall 1974. Resume and references furnished on request.

#202 Ph.D. (expected August, 1974), CPA, 6 years full-time teaching experience, 3 years public accounting experience, desires teaching position starting September, 1974. Have taught a wide variety of accounting courses. Location open.

#203 Associate Professor, Doctorate and CPA, nine years teaching experience, currently Account- ing Department chairman, desires change. Will accept position with small to mcdium-sizc college or university as Accounting Dcpartment Chairman or Dean of School of Business Administration. Prefer south or east.

#204 Ph.D., CPA, 43, family, is seeking a new opportunity as Associate or Full Professor in the Southwest preferably. Diverse background in teaching and financial and tax accounting.

#205 Ph.D., J.D., CPA, age 40, with 15 years of tax experience and publications, seeks a college teaching position in or near central Illinois in the areas of income tax, finance, accounting or law. No prior teaching experience. Available now.

#206 MBA, CPA, CDP Professor seeks relocation in West. Primarily interested in quality teaching. Has been with present university over 15 years. One or two-year appointment considered.

#207 MBA, Ph.D., CPA, age 40, married, diversified experience includes 12 years of teaching in Graduate and Undergraduate levels in reputed Universities and Colleges, and 11 years of practical experiences in government and private organizations, and public accounting firms (including a national big eight). Good background in Mathcmatics, Information Systems, and EDP languages. Some Research and Publications, and Community Leadcrships. Excellent references and testimonials. Desire a senior faculty position at a reputed school where graduate studies and research arc encouraged.

#208 MBA, Age 36, married and presently controller of publicly held corporation would like to enter academic world with college or university. No teaching experience but background includes nine years of industrial experience in all facets of accounting. Will study for Ph.D. in Fall 1974.

#209 MBA, CPA, (Florida) 29, married, public accounting and industrial experience (on managerial level) desires position at or near University where Doctorate may be obtained. Taught Accounting on both Graduate and Undergraduate levels. Available September, 1974, desires early contact to facilitate planning.

#210 Women, Ph.D., and CPA seeks one-year appointment either in administration or in teaching accounting, finance, or related subjects.

#'211 Ph.D., (expected 1973-74), MBA, family man. Desires permanent association as Deanship or Chairmanship in School or Division of Business and/or teaching position in Finance/ Accounting in 1974. Twelve years effective diversified teaching experience in finance, accounting and economics at large eastern schools; 14 years broad industrial, financial and administrative experience; some publications. Impeccable Ivy credentials. Geography is flexible.

#212 MBA, CPA, individual practitioner of management consulting desires to plan, organize and manage an M.A.S. practice for a CPA firm with partnership opportunities.

#213 The University of Dubuque, College of Liberal Arts, Department of Economics and Business Administration is seeking an instructor or professor of accounting as of the fall semester, 1974. The position is for an accounting generalist, who has a commitment to effective teaching, a small liberal arts college, and who is adaptable to changing educational patterns. Those who have college teaching and work experience will be given preference. Salary and rank is negotiable. If interested contact: Allen L. Bures, Chairman, Department of Eco- nomics and Business Administration, University of Dubuque, Dubuque, Iowa 52001.



#214 DEAN, COLLEGE OF BUSINESS ADMINISTRATION, The University of Texas at El Paso. Requirements: Earned doctorate in business or related field, minimum five years of teaching and administrative experience at college or university level. College includes Departments of Accounting, Economics and Finance, Business. Appointment to be effective no later than August 1, 1974. Submit vitae to Paul D. Zook, Chairman, Dean's Search Com- mittee College of Business Administration, The University of Texas at El Paso. The Univer- sity of Texas at El Paso is an Equal Opportunity/Affirmative Action Employer.

#215 The University of Scranton, an equal opportunity employer, is seeking a faculty member to teach undergraduate and/or graduate accounting courses in its Department of Business. While a Ph.D. is desired, persons who have completed most of the Ph.D. requirements or those holding the MBA and CPA are encouraged to apply. Rank and salary are commensurate with qualifications and experience. Send resume to: Dr. Joseph R. Zandarski, Chair- man, Department of Business, University of Scranton, Scranton, Pennsylvania 18510.

#216 ASSISTANT PROFESSOR OF ACCOUNTING, This position requires an outstanding person with a doctorate and some teaching experience. Other professional experience also desirable. Every faculty member is expected to teach both graduate and undergraduate courses and engage in research and supervision of graduate research on a continuous basis. Women and men of any minority or majority group are encouraged to apply. The salary will be competitive and the teaching load is commensurate with the expected research output. Please send biographical data, names and addresses of references and any written material indicative of your work to: Associate Dean for Academic Affairs, School of Business Administration, University of California, Berkeley, California 94720.

#217 Dalhousie University, Canada, has openings at all ranks for graduate and undergradUate teaching starting July 1, 1974. Prefer applicants with Ph.D., DBA or near completion of doctoral work. Will consider applications from experienced applications with MBA, CA or CPA who intend doctoral studies. Resumes to J. D. Misick, Chairman, Commerce Depart- ment, Dalhousie University, Halifax, N.S., Canada.

#218 Ph.D. in accounting (expected in August, 1974). Fields of specialization are: managerial accounting, cost accounting, quantitative analysis, and operations research. Excellent teaching experience and research experience. Look for a teaching position in the areas of managerial accounting, cost accounting, financial accounting, or application of quantitative methods in accounting. Available June or August, 1974. Resume and references furnished upon request.

#219 Opening for Assistant or Associate Professor of Accounting: Indiana University Northwest, Gary, Indiana. For Fall, 1974. Will consider MBA/CPA with substantial teaching experience. Teaching responsibilities will be primarily at undergraduate level. Teaching areas flexible. An Equal Opportunity/Affirmative Action Employer. Send resume to: Dr. Sidney P. Feldman, Chairman, Division of Business, Indiana University Northwest, 3400 Broadway, Gary, Indiana 46408.

# 220 Chicago State University has two September 1974 openings in accounting, information systems, and finance. Candidates for assistant professor should have doctorate completed or be in advanced dissertation stage. Candidates for associate or full professor should have doctorate and a strong record of curriculum and program development. Chicago State University is a urban university located in the heart of one of the most vital commercial, industrial, and financial centers in the United States and has close ties both with industry and community. The University is an affirmative action employer and encourages applications from women and minority groups. Send resumes to Belverd E. Needles, Jr., Program in Business and Administration, Chicago State University, 95th and King Drive, Chicago, IL 60628.

#221 ASSISTANT PROFESSOR OF ACCOUNTING, Marquette University has an opening for an assistant professor of accounting for August, 1974. Doctorate is desirable, but doctoral candidates will be seriously considered. Teaching assignments in Managerial and Financial Accounting are available in undergraduate and M.B.A. programs. Emphasis is on teaching, with summer research support available. Excellent opportunity for individual interested in course and program development. If interested, contact: Frank Probst, Chairman, Dept. of Accounting, College of Business Administration, Marquette University, Milwaukee, Wisconsin 53233 (Phone: 414-224-7340).

#222 Western Michigan University has an opening for the fall of 1974 for an assistant accounting professor and instructor. W.M.U. is a member of the A.A.C.S.B. Contact Fred Everett, Head, Department of Accountancy, Western Michigan University, Kalamazoo, Michigan 49001. An Equa.l Opportunity/Affirmative Action Employer.



#223 Faculty Openings for Fall 1974: Financial Accounting, Managerial Accounting, Finance. Also for openings in Production Management, General Management, and Marketing. An Equal Opportunity/Affirmative Action Employer. Contact: Robert A. Lynn, Dean, College of Business Administration, Calvin Hall 110, Kansas State University, Manhattan, Kansas 66506.

#224 Federal City College, the Land Grant College of the District of Columbia, has several openings for September 1974 in all faculty ranks. Emphasis is upon teaching in both undergraduate and MBA programs. Opportunities exist to participate in research and community assistance projects. Salary is competitive and based on qualifications. If interested please send resume to Dr. Herbert V. Ladley, Chairman, Department of Accounting, School of Business and Public Management, Federal City College, 1331 H Street, N.W., Washington, D.C. 20005. Telephone: Office (202) 727-2230, Home (703) 768-4387.

#225 Department of Business Administration, University of Delaware, has faculty openings for September, 1974 due to retirement and expansion. Salary & rank dependent on qualifications and experience. Ph.D. or DPA in accounting or related fields a requirement. Responsibilities will include teaching auditing or advanced accounting and introductory accounting with participation in other courses as interest and qualifications indicate. Teaching at graduate level will also be expected. The University of Delaware is an Affirmative Action Employer. Send resumes to Dr. William Markell, Chairman, Department of Business Administration, University of Delaware, Newark, Delaware 19711.

#226 The Institute of Management Accounting of the National Association of Accountants has a position for an accountant to work with the Director to develop the new Certificate in Management Accounting program (CMA). A Masters degree is required and a CPA or CMA certificate and/or Ph.D. degree are desirable. Experience should include teaching assignments in Managerial Accounting and business experience. Qualified candidates should send letters of application and resumes to Dr. James Bulloch, Director, Institute of Management Accounting, City Center Building, Ann Arbor, Michigan 48108.

#227 Openings. Starting academic year 1974 in the Faculty of Commerce at Saint Mary's Univer- sity, Ph.D., D.B.A., or M.B.A. with professional qualifications. Salary and rank commensurate with qualifications and experience. Salary floors-Assistant Professor $11,550; Asso- ciate Professor $14,910; Full Professor $19,320. Will also consider visiting appointment. Write: Dr. D. E. Connelly, Dean of Commerce, Saint Mary's University, Halifax, Nova Scotia, Canada B3H 3C3.

#228 Opportunity for individuals desiring to join a western state university. Requires an earned doctorate, extensive course work in financial, managerial, and fund accounting. Minor in Behavioral Sciences or Quantitative Methods highly desirable. Some teaching at college/ university level preferred, with promise of teaching excellence. Equal Opportunity/Affirma- tive Action Employer.

#229 Large accounting-finance department with vacancy for Ph.D.-C.P.A. AACSB school con- ferring B.B.A., M.B.A. and M.S.A. degrees, stimulating academic environment, outstanding promotion availability. Contact W. L. Kimball, College of Business, Eastern Michigan Uni- versity, Ypsilanti, Michigan 48197.

#230 University of VERMONT' has an opening for an assistant professor of accounting. Candi- dates should have a Doctorate completed or near completion. Primary responsibilities are teaching; some research and publications expected. Completely open as to teaching interest. Position available September 1, 1974, January, 1975 or September 1, 1975. Excel- lent area to live and raise family. An Equal Opportunity/Affirmative Action Employer. Contact: Peter E. Battelle, Department of Business Administration, University of Vermont, Burlington, VT 05401.

#231 MBA (Accounting), CPA, age 30, married, presently Manager, Management Advisory Services Division of "Big Eight" firm. Experience in addition to public accounting includes 21/2 years of full time undergraduate teaching (managerial accounting, cost accounting, financial accounting and corporate finance). Thirty credits beyond MBA with course work emphasis on quantitative methods. Substantial work experience in systems and EDP. Mem- berships include NAA, PEI, ASM and Beta Gamma Sigma. Available for September, 1974- prefer early contact to permit planning.

#232 VACANCY: Ph.D. or DBA in the Accounting Department at the University of Arkansas at Little Rock. Rank and salary will depend upon qualifications. For further information, write to Roy D. Smith, Head, Department of Accounting, University of Arkansas at Little Rock, Little Rock, Arkansas 72204, or call collect 501-565-7431.



NEW

NIE IRWIN TEXTS FOIR 19 74

ACCOUNTING: A MANAGEMENT APPROACH, Fifth Edition Myron J. Gordon, University of Toronto and Gordon Shillinglaw, Columbia University. Topical emphasis on measurement and reporting concepts rather than procedures and rules-points to the importance of this text as an up-dated work on accounting, not bookkeeping. It takes an economic approach to accounting and an analytical approach to external financial reporting. Solutions Manual is available to adopters.

GOVERNMENTAL ACCOUNTING, Fifth Edition Leon E. Hay, Indiana University, and the late R. M. Mikesell

Text material is completely rewritten to simplify presentation of accounting me- chanics and allow for greater attention to the underlying theory of fund accounting and its interrelationships with financial management of governmental and not-for- profit organizations. New questions and exercises have been added to each chapter. Teacher's Guide available to adopters.

FINANCIAL STATEMENT ANALYSIS: Theory, Application, and Interpretation Leopold A. Bernstein, Baruch College of the City University of New York Focuses on the analysis of financial statements as an aid to decision making; the major usefulness of such analysis being in the making of investing and lending decisions. The main focus is on understanding the data analyzed as well as the methods by which it is analyzed and interpreted. Teacher's Manual available to adopters.

AN INTRODUCTION TO ACCOUNTING FOR DECISION MAKING AND CONTROL Edward L. Summers, University of Texas Provides solid foundation of accounting knowledge in a managerial context, accom- plished not only by the chapter narrative but through problems that are interesting to read and representative of many different managerial situations in which accounting is involved. Includes material on managerial models and on risk and uncertainty never before presented in an introductory text. Instructor's Manual available to adopters.

For examination copies write

RI CHA lRD D. IIR WIN, INVC. AhOMKENWOOD. ILLINOIS 60430



THE ACCOUNTING PACKAGE RENOWNED FOR EXCELLENCE ACCOUNTING: The Basis for Business Decisions, Third Edition Walter B. Meigs and A. N. Mosich, both of the University of Southern Cali- fornia, and the late Charles E. Johnson. 1972, 936 pages, $11.50

Praised for its readability and attractive format and applauded for its professional competence, this is the leading basic accounting text. By presenting a balanced coverage of accounting from both the financial and managerial viewpoints, this book helps the student understand accounting principles and use accounting procedures effectively. A critical feature which sets Meigs apart from its competitors is its problems. There are hundreds of them, graded in time and difficulty within the Solutions Manual and keyed to the text. The complete package of supplements includes Accounting Worksheets for Group A and B Problems at $3.95 each, Practice Sets I and 11 at $3.25 each, Blank Accounting Forms, $4.95, Study Guide, $3.95, Overhead Transparencies, and a Solutions Manual, Objective Examina- tions and a Checklist of Key Figures, all three of which are free to adopters.

FINANCIAL ACCOUNTING Walter B. Meigs, University of Southern California, Charles E. Johnson, and A. N. Mosich, University of Southern California. 1970, 600 pages, $11.50

Due for revision in January, 1975, this text offers a wealth of supplements including a Solutions Manual, Achievement Tests and Comprehensive Examination and a Checklist of Key Figures, all free to adopters, Accounting Worksheets, $4.95, Study Guide, $3.50, Practice Set, $2.95, Transparencies, and Blank Accounting Forms, $3.95.

COMPUTERS AND THE ACCOUNTING PROCESS, A Practice Set Robert F. Meigs, California State University, San Diego. 1973, 50 pages, $2.95. Solutions Manual and Program, both free to adopters.

This computer based practice set simulates a complete one month accounting cycle, using a computer to process the accounting information and helping the student gain a better understanding of the accounting process.

ADVANCED ACCOUNTING Walter B. Meigs, University of Southern California, Charles E. Johnson, and Thomas F. Keller, Duke University. 1966, 941 pages, $13.50

Completing the accounting package is this superior treatment of accounting theory, accompanied by a Solutions Manual and a Checklist of Key Figures.

Prices subject to change without notice.

McGRAW-HILL BOOK COMPANY 1221 Avenue of the Americas, New York, New York 10020 f |



the latest pronouncements of the APB . . . new short exercises . .. cited more than twice as often as any text in the 1971 - 1972 CPAA Exam Booklet . . . outstanding problems

INTERMEDIATE ACCOUNTING, Third Edition Walter B. Meigs and A. N. Mosich, both of the University of Southern Cali-

fornia, the late Charles E. Johnson and Thomas F. Keller, Duke University

Acclaimed in previous editions for its logical structure and clarity of presentation, this long-awaited revision offers the most comprehensive, up-to-date and teachable approach of any intermediate text.

In keeping with the standard of excellence set by this famous series, modifications have been made to further improve the third edition, which features:

* outstanding problems; every problem has been revised or replaced, and many new ones added. More short problems have been included, closely tied to the text

* new short, crisp exercises covering the major chapter points

* two other types of end-of-chapter materials, including three to four cases per chapter and an abundance of review questions

* all recent pronouncements of the American Institute of Certified Public Ac- countants, the Securities and Exchange Commission and the Financial Account- ing Standards Board

* greater emphasis on the nature of fundamental accounting principles and general structures of accounting theory

* an analysis of special problems that arise in applying accounting theory and concepts to financial accounting

* thorough preparation for advanced courses and the CPA exam

The text, which is $13.50, 1104 pages, offers an abundance of supplements, including a Solutions Manual, Checklist of Key Figures, Transparency Masters and Objective Tests and Comprehensive Examinations, all free to adopters, a new Study Guide prepared by the authors, $3.95, Accounting Worksheets for Group A Problems, $3.95, and Accounting Worksheets for Group B Problems, $3.95.

Prices subject to change without notice.

McGRAW-HILL BOOK COMPANY 1221 Avenue of the Americas, New York, New York 10020 l I



McGRAW-HILL FOR EVERY FACET OF ACCOUNTING

ACCOUNTING AND MANAGEMENT ACTION Jack C. Gray, University of Minnesota and Kenneth S. Johnston, Principia College. 1973, 590 pages, $11.95. Instructor's Manual

The importance and use of accounting data and techniques in management planning and control is the theme of this text. Using a business-flow format, the authors present the scope of management accounting, reinforcing the structure of the text with the inclusion of a continuous case. Class tested, this volume offers a wide variety of questions, problems and cases.

FINANCIAL ACCOUNTING THEORY 1: Issues and Controversies, Second Edition Edited by Stephen A. Zeff, Tulane University and Thomas F. Keller, Duke University. 1973, 640 pages, $6.95 soft

Drawing information from both American and foreign journals, the editors have replaced half of the articles in this widely read collection with more current material, covering such topics as forecasted financial statements, international comparisons of accounting principles, and the Accounting Principles Board study of possible modifications in the way accounting principles are developed.

THE ACCOUNTING PRIMER: An Introduction to Financial Accounting Thomas J. Burns, Ohio State University and Harvey Hendrickson, American Institute of Certified Public Accountants. 1972, 622 pages, $11.50. Solutions Manual

Using T-accounts and simplified numbers, this is a nonprocedural approach to financial accounting. Integrated with the current practice of accounting is an emphasis on the valuation process and measurement, fund-flows, the role of analysts and auditors, and uses of accounting data.

THE ACCOUNTING SAMPLER, Second Edition Thomas J. Burns, Ohio State University, and Harvey Hendrickson, American Institute of Certified Public Accountants. 1972, 483 pages, $7.95. Soft $4.95. Instructor's Manual

This highly successful collection is expanded in its second edition, wider in scope with 101 selec- tions and with pieces from non-accountants and international sources. Articles are included in the financial, cost and managerial areas, and topics include income tax allocation, fund-flow statements, the APB and program budgeting.

AUDITING CONCEPTS AND METHODS John J. Willingham, University of Texas at Arlington and D. R. Carmichael, American In- stitute of Certified Public Accountants. 1971, 468 pages, $10.95

Explaining auditing procedures in a concise and comprehensive manner, this volume is arranged by the major steps in an audit, rather than along balance sheet lines. This approach emphasizes the basic framework so that the student does not get a fragmented view of the subject.

Prices are subject to change without notice.

McGRAW-HILL BOOK COMPANY 1221 Avenue of the Americas, New York, New York 10020



Includes all recent APB opinions Intermediate Accounting

By Donald E. Kieso, This new text is- Northern Illinois University; and up-to-date-covers all APB opinions,

Jerry Weygandt, statements and interpretations Wisconsin authoritative-all chapters reflect the pro- University of Wisconsin nouncements of the AAA, AICPA, other pro-

fessional societies and the SEC complete-covers all traditional topics

plus modern topics like franchising, real __ estate sales, leasing arrangements, land de-

velopment companies, fair value and present value, disclosures of social responsibilities, reporting on forecasts, and more -with an abundance of classroom tested questions, cases and problems graded in varying complexity

?Jo,14f A-plus optional appendices for flexibility Solutions Manual with transparency mas-

q J > ters available 1974 1151 pages $14.95 Partial Contents: Financial Accounting Functions and Basic Theory * Current As- sets and Current Liabilities * Shareholders' Equity, Dilutive Securities, and Investments * Issues Related to Income Distribution K Preparation and Analysis of Financial Statements

Advanced Accounting: An Organizational Approach, 3rd ed.

By Norton M. Bedford and Kenneth W. Perry, both of

University of Illinois; and Arthur R. Wyatt, Arthur Andersen & Co.

This text contains the basic principles of advanced accounting with a balance of conceptual and procedural.

Features in the new 3rd edition include: * update of over 50% of material related to APB Opinions 16, 17, 18 0 emphasis on decision making aspects * deletion of material on statement of affairs to correspond with Institute of CPAs and * rewrite of Chapter 19 on business combinations to correspond to APB Opinion 16. 1973 948 $14.95

CPA Review: Practice- Theory-

Auditing-Law Vol. 1 Concepts, Approaches,

Illustrations and Review Questions Vol. 2 Suggested Solutions for

Review Questions By Thomas D. Hubbard, Larry N. Killough, and Ronald J. Patten,

all of VPI This new text and solutions manual is up-

to-date and reflects the CPA exam's change in the last few years to a conceptual exam. It contains new topics increasingly included on the CPA exam like quantitative methods, statistical sampling, electronic data processing, recent SAP's and APB's.

It's thorough and covers all 4 parts of the CPA exam with extensive discussions on the nature of the exam, how to prepare for it, and how the exam is graded.

And it's been classroom tested and proven successful in both college accredit- ed courses and off campus CPA review courses. 1974 Vol. 1 864 pages $13.50

Vol. 2 360 pages $13.50



new text Fundamentals of Financial Accounting

ha.~~~~~~~~~~~~~~~

Tracy combines a unique blend of conceptual and procedural elements to teach students why financial statements are needed and what hey mean.

He condenses basic accounting skills into two chapters (Chapters 2 and 3).

And Tracy presents a broad overview of the summary transactions of an actual company, Caterpillar Tractor, for an entire year.

This real life example helps students analyze and determine a firm's financial position and performance. So they can answer questions like "Why did the net income increase? de- crease?" and "Is the company solvent?"

It also helps students to grasp the main transactions and to put basic accounting tools and essential bookkeeping into practice.

Tracy includes diagrams at the end of each chapter on main transactions that trace every account discussed to its final destination in the financial statement.

Look for these teaching aids in the text- * chapter summaries * many discussion questions and problems

at the end of each chapter * a checklist of key answers in the back

Use these 5 supplementary aids with Tracy's text-

* Instructor's Manual / Problems Solutions Manual with discussion of nature and scope, time and difficulty of each problem

* Student Study Guide with highlights of each chapter, fill-in-the-blank questions and mini problems based on each chapter, multiple choice questions ($3.95)

* package of working papers, headings sup- pl ied

* practice set for assignment after Chapter 3 ($4.95 tent.)

* package of suggested tests and exams (furnished upon adoption)

Fundamentals of Financial Accounting by John A. Tracy, University of Colorado 1974 619 pages $11.95

For complimentary copies, contact your local Wiley representative or write to Art Beck, Dept. 576, N.Y. office.

Please include course title, enrollment, and present text.

IIiIU'J JOHN WILEY & SONS, Inc.

605 Third Avenue, New York, N.Y. 10016 In Canada: 22 Worcester Road, Rexdale, Ontario

Prices subject to change without notice



LU WIN ACCOUNTING P'RINCIPLES

3 outstanding basic texts for your consideration 1. FUNDAMENTAL ACCOUNTING PRINCIPLES,

Sixth Edition William W. Pyle and John Arch White, Professor Emeritus, University of Texas

Complete Teaching Aid Package includes: TRANSPARENCIES SOLUTIONS MANUAL FOR LOOSELEAF SOLUTIONS MANUAL PRACTICE SETS

FOR TEXT AND ACHIEVEMENT ACHIEVEMENT TESTS "A" TESTS "B" & "C"

TWO BOOKS OF WORK PAPERS WORKBOOK OF STUDY GUIDES TWO PRACTICE SETS CHECK FIGURES

2. ACCOUNTING 1: A Programmed Text, Third Edition ACCOUNTING II: A Programmed Text, Third Edition James Don Edwards, University of Georgia, Roger Hermanson, Georgia State Uni- versity, and R. F. Salmonson, Michigan State University

Teaching Aids: STUDY GUIDES AND

REVIEW MANUALS EXAMINATIONS WORKING PAPERS CHECK LISTS OF KEY FIGURES SOLUTIONS MANUALS

IN ANSWERS

3. FUNDAMENTALS OF FINANCIAL ACCOUNTING Glenn A. Welsch, University of Texas, and Robert N. Anthony, Graduate School of Business Administration, Harvard University

FUNDAMENTALS OF MANAGEMENT ACCOUNTING Robert N. Anthony and Glenn Welsch

Teaching Aids: SOLUTIONS MANUALS PRACTICE SETS CHECK FIGURES STUDY GUIDES COLOR TRANSPARENCIES (overlays) ACHIEVEMENT TESTS "A" AND "B" WORKING PAPERS SET OF TRANSPARENCIES (for the Financial volume only)

For examination copies write: RICHARD D. IRWIN, INC. Homewood, Illinois 60430



From systems based independent audits to the behavioral aspects of accounting ... Prentice-Hall presents four new texts for next semester.

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FINANCIAL STATEMENT ANALYSIS: A New Approach by Baruch Lev, Tel Aviv University

New-takes the student beyond conventional ratio analysis and brings financial analysis abreast of recent developments in economics and finance. Stresses financial models. Requiring no knowledge of mathematics or statistics, FINANCIAL STATEMENT ANALYSIS presents principles of portfolio theory and efficient capital market theory. Class-tested-Protessor Lev used preliminary versions of the text to teach both undergraduate and graduate level courses, as well as for a course for Chicago bank executives. An invaluable tool for business administration students taking courses in security analysis, financial statement analysis, investment analysis, and business finance. June 1974 approx. 288pp. paper $4.95; cloth $9.95

BEHAVIORAL ASPECTS OF ACCOUNT- ING by Michael Schiff and Arie Lewin, both of the Graduate School of Business Administration, New York University

New-a text that helps the accounting student recognize the utility of his output to the users of financial reports. Developing a new insight into accounting, the text centers around four major activities of the firm: budgeting and planning, decision-making, control, and financial reporting. The book applies the findings in behavioral sciences research to accounting and then integrates the data with related topics from economics, management science and finance. Suitable for Man- agement Accounting and Financial Reporting courses at the graduate and undergraduate level, as well as courses in Behavioral Aspects of Ac- counting. Instructor's Manual available. 1974 approx. 500pp. paper $5.95

SYSTEMS BASED INDEPENDENT AU- DITS, Second Edition, 1974 by Howard Stettler, University of Kansas.

The new second edition maintains its unique balance between the conceptual and the practical. Reorganized around a transaction approach to permit an integrated discussion of management needs. Expanded chapters on audits of computer based data processing systems and many learning aids make this new edition an even more outstanding learning tool than its first edition. Exten- sive Instructor's Manual available. 1974 approx. 768pp. $13.95

FUND ACCOUNTING: THEORY AND PRACTICE by Edward S. Lynn, University of Arizona; and Robert J. Freeman, University of Alabama.

New-broadens and updates material from the fourth edition of the eminently successful MUNIC- IPAL AND GOVERNMENTAL ACCOUNTING. Balanced between theory and practical applications, this new revision incorporates accounting, budgeting, auditing, and reporting for not-for-profit organizations like hospitals, colleges and universities. It also improves its coverage of governmental accounting. The authors provide your students with expanded coverage of governmental accounting. The authors provide your students with expanded coverage of the environment of fund accounting and its evolution. FUND ACCOUNT- ING gives your students descriptions of day to day problems which face accountants on the job, and examines alternative approaches for specific problem areas. June 1974, approx. 704pp. $14.95 For more information, write: Robert Jordan, Dept. J-903,

prentlce-halI Englewood Cliffs, N.J. 07632



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