Accounting Principles, 9th Edition

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  • Edition: 9th
  • Format: Hardcover
  • Copyright: 2008-10-01
  • Publisher: WILEY
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Weygandt Accounting Principles starts with what students know. In the new Ninth Edition, students clearly see the relevance of accounting in their everyday lives and are therefore motivated to do the work assigned.Weygandt Accounting Principles introduces challenging accounting concepts with examples that are familiar to the student. This connection to their everyday lives helps build student motivation, a key driver of student time spent on assignments and ultimately their mastery of the concept.

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.

Table of Contents

Accounting in Action
Feature Story: Knowing the Numbers
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
Feature Story: Accidents Happen
The Account
Steps in the Recording Process
The Recording Process Illustrated
The Trial Balance
All About You: Your Personal Annual Report
Adjusting the Accounts
Feature Story: What Was Your Profit?
Timing Issues
The Basics of Adjusting Entries
The Adjusted Trial Balance and Financial Statements
Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues
Completing the Accounting Cycle
Feature Story: Everyone Likes to Win
Using a Worksheet
Closing the Books
Summary of the Accounting Cycle
The Classified Balance Sheet
All About You: Your Personal Balance Sheet
Appendix: Reversing Entries
Accounting for Merchandising Operations
Feature Story: Who Doesn't Shop at Wal-Mart?
Merchandising Operations
Recording Purchases of Merchandise
Recording Sales of Merchandise
Completing the Accounting Cycle
Forms of Financial Statements
Periodic Inventory System
Worksheet for a Merchandiser
Feature Story: Where Is That Spare Bulldozer Blade?
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
Feature Story: QuickBooks r Helps This Retailer Sell Guitars
Basic Concepts of Accounting Information Systems
Subsidiary Ledgers
Special Journals
Fraud, Internal Control, and Cash
Feature Story: Minding the Money in Moose Jaw
Fraud and Internal Control
Cash Controls
Control Features: Use of a Bank
Reporting Cash
All About You: Protecting Yourself from Identity Theft
Accounting for Receivables
Feature Story: A Dose of Careful Management Keeps Receivables Healthy
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
Feature Story: How Much for a Ride to the Beach?
Plant Assets
Determining the Cost of Plant Assets
Expenditures During Useful Life
Plant Assets 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
Feature Story: Financing His Dreams
Accounting for Current Liabilities
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