Horngren's Accounting, Volume 1, Canadian Edition, 13th edition
Published by Pearson Canada (March 14, 2025) © 2026
  • Tracie L. Miller
  • Brenda Mattison
  • Grant Mowbray
  • Carol A. Meissner

Title overview

For courses in financial and managerial accounting.

Expanding on proven success with Horngren's accounting

Horngren’s Accounting presents the core content of principles of accounting courses in a fresh format designed to help todays learners succeed. As teachers first, the author team knows the importance of delivering a student experience free of obstacles. Their pedagogy and content uses leading methods in teaching students critical foundational and emerging topics (e.g., data analytics and employability skills) in the field of accounting, and concentrates on improving student results all tested in class by the authors themselves. 

With a focus on readability and student comprehension, Horngren’s Accounting shows students how financial accounting is used as a tool to help all business people make decisions. By providing more meaningful learning tools, this title gives professors the resources needed to help students clear hurdles inside and outside of the classroom, like never before. For courses in financial accounting.

Hallmark features of this title

  • Using Excel Problems in the Critical Thinking section of each chapter introduce students to Excel to solve common accounting problems as they would in the business environment. Students will work from a template that will aid them in solving the problem related to accounting concepts taught in the chapter. Each chapter focuses on different Excel skills.
  • Communication Activities ask students to build their communication and writing skills by explaining, in writing, in very few words, core concepts and issues.
  • Try It! Boxes Provided at the end of each Learning Objective, these exercises give students opportunities to apply the concepts they've just learned by completing an accounting problem. Solutions for these are available to students on MyLab, where they can also practice. On MyLab, there are video walkthroughs for a limited number of Try It! Questions in the text.
  • Fraud Cases present intriguing fraud and unethical behaviour issues to the forefront. Students are asked to consider each unique situation and the appropriate course of action.  
  • Comprehensive Problems are provided periodically to reinforce a larger set of concepts, such as the entire accounting cycle for a service or merchandising company. 

New and updated features of this title

  • NEW Case Studies Created by Justin Molander (CPA, CMA, and member of the Sapotaweyak Cree Nation), these case studies focus on the accounting matters of fictional Indigenous communities and businesses and feature nuances unique to such enterprises.
  • NEW “Show Me How” Animated Tutorials Videos. These videos walk students through select end-of chapter questions. Chosen by the text author, these tutorials provide a student-friendly walk-through of an exercise or problem that allows users to see how to solve a question, step-by-step. Students can access these tutorials on their time and watch them as many times as needed to ensure that they understand the concept or Learning Objective being covered.
  • New: Impact of COVID-19 on financial statements! COVID-19 had a tremendous impact on companies’ financial information. Throughout the text, examples of companies’ financial statements and the impact of COVID-19 on financial information have been integrated to provide relevancy to concepts being taught.
  • New: Feature on careers and employability.The first courses in accounting are a great place to discuss the importance of accounting in today’s job market. Throughout the narrative, the new Accounting in Your Career feature highlights the role of accounting in businesses and various positions that require accounting knowledge. When discussing the role of accountants, in addition to theTraditional career path (CPA), we also provide information about additional certifications available to accounting majors such as credit analysts and certified financial planners (CFP).
  • New: Decision boxes.This feature provides common questions and potential solutions that business owners face. Students are asked to determine the course of action they would take based on concepts covered in the chapter and are then given potential solutions.
  • Updated: Data Analytics in Accounting feature. Data analytics is becoming critically important in business - specifically in accounting. The Data Analytics in Accounting feature has been integrated throughout the text. This feature highlights how real companies use data analytics and data visualizations to report financial information and make business decisions, while introducing students to foundational concepts that build digital acumen. This feature also discusses emerging technologies, such as robotic process automation and artificial intelligence, and how they relate to businesses.

Key features

Important Digital Assets in MyLab Accounting

  • GenAI Study Tool. We’ve heard how important it is for students to use reliable AI tools in responsible and productive ways. To that end, Pearson is focused on creating tools that combine the power of generative AI with trusted Pearson content to provide students with a simplified study experience, delivering on-demand and personalised support that compliments your teaching and aligns with the text you’ve chosen.
  • Data Analytics Projects: Each project contains a list of requirements, a dataset, a tutorial video, and instructions for using software such as Excel, Power BI, or Tableau to offer students hands-on practice in analyzing and reporting data. Using these tools, students learn how to extract and examine key information about a company related to its products, operations, and consumer buying habits. With this experience and knowledge, students are able to make smarter business decisions and are better prepared for the workforce.
  • Accounting Cycle Tutorial: This interactive tutorial in MyLab Accounting helps students master the Accounting Cycle for early and continued success in introduction to accounting courses. The tutorial, accessed by computer, smartphone, or tablet, provides students with brief explanations of each concept of the Accounting Cycle through engaging, interactive activities. Students are immediately assessed on their understanding, and their performance is recorded in the MyLab gradebook. Whether the Accounting Cycle Tutorial is used as a remediation self-study tool or course assignment, students have yet another resource within MyLab to help them be successful with the accounting cycle.
  • Excel Grader Projects: Using proven, field-tested technology, auto-graded Excel Projects let you seamlessly integrate Microsoft® Excel® content into your course without having to manually grade spreadsheets; Students can practice important skills in Excel, helping them master key concepts and gain proficiency with the program. They simply download a spreadsheet, work live on a problem in Excel, and then upload that file back into MyLab. Within minutes, they receive a report that provides personalized, detailed feedback to pinpoint where they went wrong in the problem.
  • Dynamic Study Modules: Using a highly personalized, algorithmically driven process, Dynamic Study Modules continuously assess student performance and provide additional practice in the areas where they struggle the most. Each Dynamic Study Module, accessed by computer, smartphone, or tablet, promotes fast learning and long-term retention.
  • Using Excel Problems: This End-of-Chapter problem introduces students to Excel to solve common accounting problems as they would in the business environment. Students will work from a template that will aid them in solving the problem related to accounting concepts taught in the chapter. Each chapter focuses on different Excel skills.
  • NEW Case Studies Created by Justin Molander (CPA, CMA, and member of the Sapotaweyak Cree Nation), these case studies focus on the accounting matters of fictional Indigenous communities and businesses and feature nuances unique to such enterprises.
  • NEW “Show Me How” Animated Tutorials Videos. These videos walk students through select end-of chapter questions. Chosen by the text author, these tutorials provide a student-friendly walk-through of an exercise or problem that allows users to see how to solve a question, step-by-step. Students can access these tutorials on their time and watch them as many times as needed to ensure that they understand the concept or Learning Objective being covered.
  • Learning Catalytics. Learning Catalytics™ allows students to use any web-enabled device to participate in class. Instructors can access a library of prebuilt questions or construct questions on their own to keep students engaged in the lecture. Learning Catalytics can be assigned to students synchronously or asynchronously and used for individual or group work. It can also place students in discussion groups based on their responses and location, regardless of class size.

Table of contents

  1. Accounting and the Business Environment
  2. Recording Business Transactions
  3. Measuring Business Income: The Adjusting Process
  4. Completing the Accounting Cycle
  5. Merchandising Operations
  6. Accounting for Merchandise Inventory
  7. Accounting Information Systems
  8. Internal Control and Cash
  9. Receivables
  10. Property, Plant, and Equipment; and Goodwill and Intangible Assets

Author bios

Tracie L. Miller-Nobles, CPA, is an associate professor at Austin Community College. She has teaching experience at the community college and university level. Professor Miller-Nobles received her master's degree in accounting from Texas A&M University and is working on her doctoral degree in Adult Education also from Texas A&M University. Her research interest includes financial literacy education, adult learning theories, and online learning. She has public accounting experience with Deloitte Tax LLP.

Professor Miller-Nobles is on the Board of Directors for the American Accounting Association (AAA) as Director-Focusing on Members. She has served in leadership roles for AAA's Teaching, Learning, and Curriculum section and AAA's Two Year College section and was a member of the Pathway's Commission on Accounting Higher Education. Prof. Miller-Nobles is also on the Board of Directors for Teachers of Accounting at Two Year Colleges (TACTYC) as Secretary/Webmaster. She is an active member of the American Institute of Certified Public Accountants (AICPA) Consumer Financial Education Advocates committee. At the state level, she serves on the Relations with Educational Institutes for the Texas Society of Certified Public Accountants (TXCPA).

Brenda L. Mattison, CMA, has a bachelor's degree in education and a master's degree in accounting, both from Clemson University. She is currently an Accounting Instructor at Tri-County Technical College in Pendleton, South Carolina. Brenda previously served as Accounting Program Coordinator at TCTC and has prior experience teaching accounting at Robeson Community College, Lumberton, North Carolina; University of South Carolina Upstate, Spartanburg, South Carolina; and Rasmussen Business College, Eagan, Minnesota. She also has accounting work experience in retail and manufacturing businesses and is a Certified Management Accountant.

Brenda is a member of the American Accounting Association, Institute of Management Accountants, South Carolina Technical Education Association, and Teachers of Accounting at Two Year Colleges. She is currently serving on the Board of Directors as Vice President of Conference Administration of Teachers of Accounting at Two Year Colleges.

Grant Mowbray is an instructor in, and the past chair of, the department of financial management at Langara College in Vancouver, BC. Grant is also an adjunct professor at UBC's Sauder School of Business, and a visiting lecturer at SFU's Beedie School of Business. Grant is a CPA and a graduate of the University of British Columbia's Political Science program. His teaching expertise focusses on introductory and intermediate accounting, as well as audit and assurance services.

Prior to entering academia, Grant worked in public practice at Ernst & Young for nearly a decade before moving to Bermuda for ten years to work at Butterfield Bank, where he was Chief Financial Officer (Bermuda).

Carol A. Meissner is a professor in both Business and Management Studies and the Automotive Business School of Canada at Georgian College in Barrie, Ontario. She teaches in the Accounting Diploma, Automotive Business Diploma, and business degree programs.

Carol has always been a teacher. She started as a part-time college instructor when she completed her first degree and has taught full time since 2005. In 2014, Carol was awarded the Georgian College Board of Governors' Award of Excellence Academic for outstanding contributions to the college and an ongoing commitment to excellence. Her “real world” experience includes car dealership controllership and self-employment as a part-time controller and consultant for a wide variety of businesses.

Carol has broad experience in curriculum development. She has been a curriculum chair, program coordinator, member of several curriculum committees, and has been involved in writing and renewing degree, diploma, and graduate certificate programs.

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