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Financial Accounting

Joe Ben Hoyle and C.J. Skender
December 2009
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This financial accounting textbook is written for an undergraduate or MBA level Financial Accounting course.

Joe Ben Hoyle and CJ Skender are nationally recognized as outstanding teachers. In fact, BusinessWeek recently recognized both as top undergraduate professors. Their collective teaching wisdom shines in this book as their approach stresses understanding over memorization. This financial accounting textbook covers standard topics in a standard sequence, but does so through asking a carefully constructed series of questions along with their individual answers.

5 Reasons this Textbook Works:

1. Topics are broken down: Each question and its answer look at a specific piece of material. Material is presented as a clearly established series of steps rather than as a long flowing monologue.

2. It’s conversational: Virtually all experts agree that individuals learn better through give and take than they do through one-directional lectures.

3. Its logical sequence: Because students are being exposed to each new topic for the first time, they often have trouble making leaps of understanding that appear easy to a teacher (or a textbook author). The question and answer format provides an orderly method for creating an appropriate sequencing of material.

4. Its Q&A approach: ”Why did this technique work?“ ”Why is the calculation performed this way?“ ”Who really cares about this?“ A question and answer format leads to this type of educational presentation.

5. It’s clutter-free: Reducing the extraneous boxes and sidebars means students know exactly where to focus. At the end of each question and answer, there are links for students who wish to explore further.

Adopt award-winning professors Joe Hoyle and C.J. Skender’s Financial Accounting textbook as is or personalize it online at Flat World. Change chapter titles, move content with ease, and delight in how much less your students pay.

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Need assistance in supplementing your quizzes and tests? Our test item files (in Word format) contain many true/false, multiple choice, fill in the blanks, and short essay questions.

The Instructor Manual (in Word format) will help guide you through the main concepts of each chapter such as learning objectives, key terms and takeaways. Many also include explanations and answers to chapter exercises.

A PowerPoint presentation highlighting key learning objectives and the main concepts for each chapter are available for you to use in your classroom. You can either cut and paste sections or use the presentation as a whole.

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For exercises that need a little more explanation, our Solutions Manual will take you step by step through solving the problem and offer explanations on the answer.

We have taken our test item file and created files to import into several Learning Management Systems. Click for detailed information and file availability.

Joe Ben Hoyle

Joe Hoyle is an associate professor of accounting at the Robins School of Business at the University of Richmond. In 2006, he was named by BusinessWeek as one of 26 favorite undergraduate business professors in the United States. In 2007, he was selected as the Virginia Professor of the Year by the Carnegie Foundation for the Advancement of Teaching and the Council for the Advancement and Support of Education. In 2009, he was judged to be one of the 100 most influential members of the accounting profession by Accounting Today. In 2015, he was the inaugural recipient of the J. Michael and Mary Anne Cook Prize, recognized for consistently demonstrating the attributes of a superior teacher in the accounting discipline at an undergraduate level. Hoyle earned his BA degree in accounting from Duke University and his MA degree in business and economics, with a minor in education, from Appalachian State University. Hoyle also has three decades of experience operating his own CPA (Certified Public Accountant) Exam review programs. In 2008, he created CPA Review for Free (, which provides thousands of free questions to help accountants around the world prepare for the CPA Exam.

C.J. Skender University of North Carolina at Chapel Hill

C. J. Skender has received multiple teaching awards at the University of North Carolina's Kenan-Flagler Business School (10), at Duke University's Fuqua School of Business (5), and at North Carolina State University (5). He has been included among the outstanding Fuqua faculty in four editions of the Business Week Guide to the Best Business Schools. Skender also received the James M. Johnston Teaching Excellence Award at the University of North Carolina in 2005. His classes were featured in and in 2006. Skender has served as a training consultant on three continents for Glaxo Wellcome, IBM, Nortel Networks, Paragon Trade Brands, Siemens, Starwood, and Wells Fargo. Skender holds academic degrees from Lehigh University and Duke University. He attended Lehigh on a basketball scholarship and graduated magna cum laude. He has attained eleven professional designations in accounting, financial planning, insurance, and management: CPA (Certified Public Accountant), CMA (Certified Management Accountant), CCA (Certified Cost Analyst), CIA (Certified Internal Auditor), ChFC (Chartered Financial Consultant), CLU (Chartered Life Underwriter), CFP (Certified Financial Planner), AIAF (Associate in Insurance Accounting and Finance), CFE (Certified Fraud Examiner), CFM (Certified in Financial Management), and CBM (Certified Business Manager).
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