Principes de comptabilité
Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm
Résumé
Cet ouvrage, fruit de la collaboration d'auteurs reconnus internationalement, introduit à l'univers de la comptabilité et des affaires. Exposer de façon concrète et pédagogique, la théorie favorise des liens entre les principes comptables, l'apprentissage de l'étudiant et le monde réel.
L'organisation du contenu vise à solliciter la participation de l'étudiant dans le processus d'apprentissage et sa compréhension des notions. Ce message s'accorde avec la recherche en enseignement comptable, laquelle encourage les habiletés de communication, la pensée critique, les habiletés de prise de décision, le respect de l'éthique, la connaissance de la comptabilité internationale et un accent sur le monde réel.
Cette pédagogie est mise de l'avant dans les activités d'apprentissage. Elles incluent entres autres l'analyse des états financiers, la sensibilisation aux questions d'ordre international et la connaissance d'Internet. Nous avons de plus, avec la permission de CGA-Canada, ajouté des exercices de fin de chapitre tirés de leurs examens.
L'auteur - Jerry J. Weygandt
Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He Hold 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.In 2001 he received the American Accounting Association's Outstanding Accounting Educator Award.
L'auteur - Donald E. Kieso
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 the KPMG Peat Marwick Emeritus Professor of Accounting at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicaqgo) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at the Univresity 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 other accounting and business books and is a member of the American Accounting Association, the American Instutute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, the AACSB's Accounting Accreditation Commitees, the State of Illinois Comptroller's Commission, as Secretary-Treasurer of the Federation of the American Accounting Association. Professor Kieso is currently serving on the Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Castle BancGroup Inc., and as Treasurer and Director of Valley West Community Hospital.
L'auteur - Paul D. Kimmel
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, the Reggie Taite Excellence in Teaching Award, and a three-time winner of the Outstanding Teaching Assistant 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.
Sommaire
- Avant-propos
- Guide de l'étudiant
- La comptabilité
- Le processus de comptabilisation
- La régularisation des comptes
- Le cycle comptable
- La comptabilité des activités
- L'évaluation des stocks
- Les systèmes d'information comptables
- Le contrôle interne et l'encaisse
- La comptabilisation des débiteurs
- Les immobilisations
- Le passif à court terme
- Les principes comptables
- La comptabilisation des sociétés de personnes
- Les sociétés par actions : constitution et capital-actions
- Les sociétés par actions : dividendes, bénéfices non répartis et présentation des résultats
- La dette à long terme
- Les placements
- L'état des flux de trésorerie
- L'analyse des états financiers
- Annexe A : un exemple des états financiers : Boutiques San Francisco incorporées
- Annexe B : les notions relatives à la valeur actualisée
- Sources des photographies et des logos
- Index des sociétés
- Index des sujets
Caractéristiques techniques
| PAPIER | |
| Éditeur(s) | Erpi |
| Auteur(s) | Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm |
| Parution | 24/02/2003 |
| Nb. de pages | 1188 |
| Format | 20,5 x 26 |
| Couverture | Broché |
| Poids | 1875g |
| Intérieur | Noir et Blanc |
| EAN13 | 9782761312776 |
| ISBN13 | 978-2-7613-1277-6 |
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