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Principles of Accounting
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Principles of Accounting

Principles of Accounting

with Annual Report

Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso

1256 pages, parution le 01/09/2004

Résumé

This text helps students hit the road with a practical set of tools, and the confidence they need to use those tools effectively in making business decisions. The goal is to introduce a new Principles of Accounting text that better reflects a more conceptual and decision-making approach to the material.

The authors have taken a new "macro- to micro-" approach to the Principles of Accounting course by starting with a discussion of real financial statements first, rather than starting with the Accounting Cycle (although the Accounting Cycle is thoroughly covered in Chapters 3 and 4). The objective is to establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. They motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future career.

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.

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.

Sommaire

  • Introduction to Financial Statements
  • A Further Look at Financial Statements
  • The Accounting Information System
  • Accrual Accounting Concepts
  • Merchandising Operations and the Multiplle-Step Income Statement
  • Reporting and Analyzing Inventory
  • Internal Control and Cash
  • Reporting and Analyzing Receivables
  • Reporting and Analyzing Long-Lived Assets
  • Reporting and Analyzing Liabilities
  • Reporting and Analyzing Stockholders Equity
  • Reporting and Analyzing Investments
  • Statement of Cash Flows
  • Financial Statement Analysis
  • Managerial Accounting
  • Job Order Cost AccountingÂ
  • Process Cost Accounting
  • Cost-Volume Profit Relationships
  • Budgetary Planning
  • Budgetary Control and Responsibility Accounting
  • Performance Evaluation Through Standard Costs
  • Incremental Analysis and Capital Budgeting
  • A Specimen Financial Statements: Tootsie Roll Industries, Inc
  • B Specimen Financial Statements: Hershey Foods Corporation
  • C Time Value of Money
  • D Payroll Accounting
  • E Subsidiary Ledgers and Special Journals
  • F Accounting for Sole Proprietorship
  • G Accounting for Partnerships
Voir tout
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Caractéristiques techniques

  PAPIER
Éditeur(s) Wiley
Auteur(s) Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso
Parution 01/09/2004
Nb. de pages 1256
Format 21,5 x 27,5
Couverture Broché
Poids 2600g
Intérieur Noir et Blanc
EAN13 9780471451853
ISBN13 978-0-471-45185-3

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