Survey of Accounting

  • AUTHOR: Carl S. Warren
  • ISBN-13: 9781133189121 
  • Grade(s): 9 | 10 | 11 | 12
  • 736 Pages  Hardcover 
  • 6th Edition  |  Previous Editions: 2011, 2009, 2007
  • ©2013     Published
  • Prices are valid only in the respective region


About The Product

SURVEY OF ACCOUNTING, 6E provides an overview of the basic topics of financial and managerial accounting, without emphasizing the use of debits and credits. Written for students who have no prior knowledge of accounting, this text emphasizes how accounting reports are used by managers, investors, and other business stakeholders. The unique Integrated Financial Statement Framework shows how transactions impact the three primary financial statements, showing the integrated nature of accounting. The Sixth Edition offers CengageNOW as your premier online homework solution.


  • STUDENT FRIENDLY: Designed for today's students, the sixth edition uses an innovative, high-impact writing style that emphasizes topics in a concise and clearly written manner. Direct sentences, concise paragraphs, numbered lists, and step-by-step calculations provide students with an easy-to-follow structure for learning accounting. This is achieved without sacrificing content or rigor.
  • INTEGRATED FINANCIAL STATEMENT FRAMEWORK: The unique Integrated Financial Statement Framework shows how transactions impact the three primary financial statements, showing the integrated nature of accounting.
  • ILLUSTRATIVE PROBLEMS WITH SOLUTIONS: The Illustrative Problem at the end of each chapter helps students better understand the chapter concepts by representative, sample problems with solutions.
  • ETHICS: The "Integrity, Objectivity, and Ethics in Business" features describe real-world ethical situations and show students how to ethically apply those concepts.
  • SIMPLE-TO-COMPLEX STUDENT-FRIENDLY FORMAT: Throughout this edition, accounting concepts are presented in a simple-to-complex format that invites learning. Basic accounting concepts are introduced in Chapter 2 using cash transactions. Accrual accounting concepts and transactions are introduced in Chapter 3.
  • NON-PROCEDURAL APPROACH: This book emphasizes how financial reports are used by business stakeholders to make business decisions rather than focusing on debit and credit terminology.
  • FLEXIBILITY TO EMPHASIZE DEBITS AND CREDITS: Appendix A on Double Entry Accounting creates flexibility by providing students with the necessary materials to cover debits and credits if you prefer. The Instructor's Manual includes versions of exercises and problems using debits and credits.
  • CENGAGENOW: CengageNOW for Warren's Survey of Accounting, 6E is a powerful course management and online homework tool that provides robust instructor control and customization to optimize the learning experience and meet desired outcomes. CengageNOW features links to relevant sections of the e-book within each assignment; instant feedback to stay on track; and a Personalized Study Plan with quizzes and crossword puzzles.

About the Contributor

  • Carl S. Warren

    Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia, Athens. Dr. Warren has taught classes at the University of Georgia, University of Iowa, Michigan State University, and University of Chicago. He focused his teaching efforts on principles of accounting and auditing. Dr. Warren received his PhD from Michigan State University and his BBA and MA from the University of Iowa. During his career, Dr. Warren published numerous articles in professional journals, including The Accounting Review, Journal of Accounting Research, Journal of Accountancy, The CPA Journal, and Auditing: A Journal of Practice and Theory. Dr. Warren has served on numerous committees of the American Accounting Association, the American Institute of Certified Public Accountants, and the Institute of Internal Auditors. He also has consulted with numerous companies and public accounting firms. His outside interests include handball, golf, skiing, backpacking, and fly-fishing.

Table of Contents

1. The Role of Accounting in Business.
2. Basic Accounting Concepts.
3. Accrual Accounting Concepts.
4. Accounting for Merchandising Businesses.
5. Sarbanes-Oxley, Internal Control, and Cash.
6. Receivables and Inventories.
7. Fixed Assets and Intangible Assets.
8. Liabilities and Stockholders' Equity.
9. Financial Statement Analysis.
10. Accounting Systems for Manufacturing Businesses.
11. Cost Behavior and Cost-Volume-Profit Analysis.
12. Differential Analysis and Product Pricing.
13. Budgeting and Standard Cost Systems.
14. Performance Evaluation for Decentralized Operations.
15. Capital Investment Analysis.
Appendix A: Double-Entry Accounting Systems.
Appendix B: Process Cost Systems.
Subject Index.
Company Index.

New to this Edition

  • NEW DESIGN: A new 4-color internal design enhances readability and student engagement.
  • UPDATED DATA: All Real-world data and financials throughout the chapter examples, as well as the "How Businesses Make Money" and "Integrity, Objectivity, and Ethics" boxed features, have been updated.
  • REVISED CHAPTER OPENERS: Chapter openers have been revised, including a new opener on Linked-In, a social networking site for business professionals.
  • IFRS NOTES: New IFRS notes have been added throughout appropriate chapters to highlight important differences between U.S. GAAP and International Financial Reporting Standards.
  • REVISED EOC: Homework exercises and problems have been completely revised with new solutions.
  • ENHANCED CENGAGENOW: CengageNOW has been enhanced with new feedback, Blueprint Problems, a redesigned Study Tools page for students, and additional instructor controls.

Alternate Formats

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  • CengageNOW 1 Term (6 Months) + Bound Book
    ISBN-10: 1305588711 | ISBN-13: 9781305588714
    Price = $277.50