Horngren’s Financial & Managerial Accounting - …

1 Horngren sFinancial & Managerial AccountingFiFth editionTracie Miller-NoblesAustin Community CollegeBrenda MattisonTri-County Technical CollegeElla Mae MatsumuraUniversity of Wisconsin-MadisonBoston Columbus Indianapolis New York San Francisco Hoboken Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montr al Toronto Delhi Mexico City S o Paulo Sydney Hong Kong Seoul Singapore Taipei 106/12/14 12:55 PMVice President, Business Publishing: Donna BattistaSenior Acquisitions Editor: Lacey VitettaEditorial Assistant: Christine DonovanVice President, Product Marketing: Maggie MoylanDirector of Marketing, Digital Services and Products: Jeanette KoskinasSenior Product Marketing Manager: Alison HaskinsExecutive Field Marketing Manager: Lori DeShazoSenior Strategic Marketing Manager: Erin GardnerTeam Lead, Program Management: Ashley SantoraProgram Manager.

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7 Or its otherwise indicated herein, any third-party trademarks that may appear in this work are the property of their respective owners, and any references to third-party trademarks, logos, or other trade dress are for demonstrative or descriptive purposes only. Such references are not intended to imply any sponsorship, endorsement, authorization, or promotion of Pearson s products by the owners of such marks, or any relationship between the owner and Pearson Education, Inc. or its affiliates, authors, licensees, or of Congress Cataloging-in-Publication DataMiller-Nobles, Tracie L.

8 Horngren s Financial & Managerial Accounting / Tracie L. Miller-Nobles, Brenda L. Mattison, Ella Mae Matsumura. 5 Edition. pages cm title: Financial and Managerial Accounting Includes index. ISBN 978-0-13-386629-2 1. Accounting . 2. Managerial Accounting . I. Mattison, Brenda. II. Matsumura, Ella Mae, 1952 III. Title. IV. Title: Financial and Managerial Accounting . 2016 657 dc23 201402113310 9 8 7 6 5 4 3 2 1 ISBN-13: 978-0-13-386629-2 ISBN-10: 206/12/14 12:55 PMAbout the AuthorsTracie L.

9 Miller-Nobles, CPA, received her bachelor s and master s degrees in Accounting from Texas A&M University and is currently pursuing her in adult learn-ing also at Texas A&M University. She is an Associate Professor at Austin Community College, Austin, TX. Previously she served as a Senior Lecturer at Texas State University, San Marcos, TX, and has served as department chair of the Accounting , Business, Computer Information Systems, and Marketing/Management department at Aims Community College, Greeley, CO.

10 In addition, Tracie has taught as an adjunct professor at University of Texas and has public Accounting experience with Deloitte Tax LLP and Sample & Bailey, is a recipient of the Texas Society of CPAs Rising Star Award, TSCPAs Outstanding Accounting Educator Award, NISOD Teaching Excellence Award and the Aims Community College Excellence in Teaching Award. She is a member of the Teachers of Accounting at Two Year Colleges, the American Accounting Association, the American Institute of Certified Public Accountants, and the Texas State Society of Certified Public Accountants.