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Accounting: What the Numbers Mean
Accounting: What the Numbers Mean

Accounting: What the Numbers Mean, 13th Edition

ISBN10: 1264126743 | ISBN13: 9781264126743
By David Marshall, Wayne McManus and Daniel Viele
© 2023

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* The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.

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Designed for non-majors, Accounting: What the Numbers Mean, guides students through the basics: what accounting information is, how it is developed, how it is used, and what it means. Financial statements are examined to learn what they do and do not communicate, enhancing the student’s decision-making and problem-solving abilities from a user perspective. This approach benefits a variety of non-accounting majors, including students focusing on other areas of business or nonbusiness programs such as engineering, behavioral sciences, public administration, or prelaw.

Chapter 1: Accounting—Present and Past 2

Part 1: Financial Accounting
Chapter 2: Financial Statements and Accounting Concepts/Principles 
Chapter 3: Fundamental Interpretations Made from Financial Statement Data 
Chapter 4: The Bookkeeping Process and Transaction Analysis 
Chapter 5: Accounting for and Presentation of Current Assets 
Chapter 6: Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets 
Chapter 7: Accounting for and Presentation of Liabilities 
Chapter 8: Accounting for and Presentation of Stockholders’ Equity 
Chapter 9: The Income Statement and the Statement of Cash Flows 
Chapter 10: Corporate Governance, Notes to the Financial Statements, and Other Disclosures 
Chapter 11: Financial Statement Analysis 

Part 2: Managerial Accounting
Chapter 12: Managerial Accounting and Cost–Volume–Profit Relationships 
Chapter 13: Cost Accounting and Reporting 
Chapter 14: Cost Planning 
Chapter 15: Cost Control 
Chapter 16: Costs for Decision Making 

Epilogue: Accounting—The Future 
Appendix: Campbell Soup Company 2020 
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About the Author

David Marshall

David H. Marshall (1933–2018) was Professor of Accounting Emeritus at Millikin University. He taught at Millikin, a small, independent university located in Decatur, Illinois, for 25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. The draft manuscript of this book was written in 1986 and used in a one-semester course that was developed for the nonbusiness major.
Subsequently supplemented with cases, it was used in the business core accounting principles and managerial accounting courses. Concurrently, a one-credit-hour accounting laboratory taught potential accounting majors the mechanics of the accounting process.
Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University. Professor Marshall’s interests outside academia included community service, woodturning, sailing, and travel. It is with great sadness that we announce his passing on April 17, 2018.

Wayne McManus

Wayne W. McManus makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semiretired consultant.
He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and is the Chair of the College’s Board of Trustees. McManus offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an MS in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern Illinois University, and a master’s of law in taxation from the University of Missouri–Kansas City. 
He serves as an independent director and chairman of the audit committee for Endeavour Mining Corp. (EDV on the TSX exchange). He is a member of the Cayman Islands Institute of Professional Accountants and the local chapter of the CFA Institute. Professor McManus volunteers as a “professional”Santa each December, enjoys travel, golf, and scuba diving, and is an audio/video enthusiast.

Daniel Viele

Daniel F. Viele is Professor of Accounting and currently serves as Dean of the School of Adult and Online Education and directs the Office of Strategic Information at Maryville University of Saint Louis. He has taught courses in financial, managerial, and cost accounting, as well as accounting information systems.
Prior to joining Maryville, Professor Viele’s previous teaching experience includes 15 years at Webster University and 10 years at Millikin University with Professor Marshall. He has also served as a systems consultant to the graphics arts industry. Professor Viele has developed and taught numerous online graduate courses, and for his leadership role in pioneering online teaching and learning, he was presented a Presidential Recognition Award.
His students and colleagues have also cited his dedication to teaching and innovative use of technology for which Webster awarded him its highest honor—the Kemper Award for Teaching Excellence. Professor Viele holds an MS in accounting from Colorado State University and has completed the Information Systems Faculty Development Institute at the University of Minnesota and the Advanced Information Systems Faculty Development Institute at Indiana University.
He is a member of the American Accounting Association and the Institute of Management Accountants, where he has served as president of the Sangamon Valley Chapter and as a member of the National Board of Directors. Professor Viele enjoys sports of all kinds, boating, and a good book.


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