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Accounting Principles, 8th Edition,9780471980193

Accounting Principles, 8th Edition

by ; ;
Edition:
8th
ISBN13:

9780471980193

ISBN10:
0471980196
Format:
Hardcover
Pub. Date:
1/1/2007
Publisher(s):
Wiley
List Price: $275.50

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Summary

This engaging book lays the foundation for readers to succeed on the CPA exam and ultimately in their professional practice. The new edition continues to reflect the conversational style and clarity that has made this a leader in the market. It explores the key concepts and principles while using the PepsiCo financial statement to clearly show how the information is applied in the real world. The book has also been updated with the latest data as to reflect today's business environment.

Author Biography

Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. He is the recipient of the Wisconsin Institute of CPAs Outstanding Educator's Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association's Outstanding Accounting Educator Award.

Donald E. Kieso, PhD, CPA, received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done post-doctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple teaching Awards. Professor Kieso is the author of numerous other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as member of the Board of Directors of the Illinois CPA Society, the AACSBs Accounting Accreditation Committees, the State of Illinois Comptroller's Commission, as Secretary-Treasurer of the Federation of Schools of Accountancy.

Paul D. Kimmel, PhD, CPA, received his bachelor's degree from the University of Minnesota and his doctorate in accounting from the University of Wisconsin. He is an Associate Professor at the University of Wisconsin -Milwaukee, and has public accounting experience with Deloitte & Touche (Minneapolis). He was the recipient of the UWM School of Business Advisory Council Teaching Award and the Reggie Taite Excellence in Teaching Award, and is a three-time winner of the Outstanding Teaching Assisting Award at the University of Wisconsin. He is also a recipient of the Elijah Watts Sells Award for Honorary Distinction for his results on the CPA exam. He is a member of the American Accounting Association and has published articles in Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, Journal of Accounting Education, as well as other journals. His research interests include accounting for financial instruments and innovation in accounting education. He has published papers and given numerous talks on incorporating critical thinking into accounting education, and helped prepare a catalog of critical thinking resources for the Federated Schools of Accountancy.

Table of Contents

Accounting in Action
What Is Accounting
The Building Blocks of Accounting
The Basic Accounting Equation
Using the Basic Accounting Equation
Financial Statements
All About You: ETHICS: MANAGING PERSONAL FINANCIAL REPORTING
Appendix: Accounting Career Opportunities
The Recording Process
The Account
Steps in the Recording Process
The Recording Process Illustrated
The Trial Balance
All About You: YOUR PERSONAL ANNUAL REPORT
Adjusting the Accounts
Timing Issues
The Basics of Adjusting Entries
The Adjusted Trial Balance and Financial Statements
All About You: IS YOUR OLD COMPUTER A LIABILITY
Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues
Completing the Accounting Cycle
Using a Worksheet
Closing the Books
Summary of the Accounting Cycle
The Classified Balance Sheet
Long-Term Investments
All About You: YOUR PERSONAL BALANCE SHEET
Appendix: Reversing Entries
Accounting for Merchandising Operations
Merchandising Operations
Recording Purchases of Merchandise
Recording Sales of Merchandise
Completing the Accounting Cycle
Forms of Financial Statements
All About You: WHEN IS A SALE A SALE?
Determining Cost of Goods Sold Under a Periodic System
Periodic Inventory System
Worksheet for a Merchandising Company
Inventories
Classifying Inventory
Determining Inventory Quantities
Inventory Costing
Inventory Errors
Statement Presentation and Analysis
All About You: EMPLOYEE THEFT-AN INSIDE JOB
Inventory Cost Flow Methods in Perpetual Inventory Systems
Estimating Inventories
Accounting Information Systems
Basic Concepts of Accounting Information Systems
Computerized Accounting Systems
Manual Accounting Systems
Subsidiary Ledgers
Special Journals
All About You: KEEPING TRACK OF THE DOCUMENTS IN YOUR LIFE
Internal Control and Cash
Internal Control
Cash Controls
Use of a Bank
Reporting Cash
All About You: PROTECTING YOURSELF FROM IDENTITY THEFT
Accounting for Receivables
Types of Receivables
Accounts Receivable
Notes Receivable
Statement Presentation and Analysis
All About You: SHOULD YOU BE CARRYING PLASTIC?
Plant Assets, Natural Resources, and Intangible Assets
Plant Assets
Determining the Cost of Plant Assets
Depreciation
Expenditures During Useful Life
Plant Asset Disposals
Natural Resources
Intangible Assets
Accounting for Intangible Assets
Research and Development Costs
Statement Presentation and Analysis
All About You: BUYING A WRECK OF YOUR OWN
Appendix: Exchange of Plant Assets
Current Liabilities and Payroll Accounting
Accounting for Current Liabilities
Contingent Liabilities
Payroll Accounting
All About You: YOUR BOSS WANTS TO KNOW IF YOU JOGGED TODAY
Appendix: Additional Fringe Benefits
Accounting for Partnerships
Partnership Form of Organization
Basic Partnership Accounting
Liquidation of a Partnership
All About You: HOW WELL DO YOU KNOW YOUR PARTNER?
Appendix: Admission and Withdrawal of Partners
Corporations: Organization and Capital Stock Transactions
The Corporat
Table of Contents provided by Publisher. All Rights Reserved.


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