Accounting: Tools for Business Decision Making / Edition 5

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Overview

Access to WileyPLUS is not included with this textbook.

Students get accounting when using Kimmel Accounting with WileyPLUS because we make learning accounting easy and accessible for today’s different types of learners. Written in a concise, clear, and conversation way, Kimmel Accounting provides just the right amount of information students need to come to class prepared, while powerful visuals, Interactive Tutorials, and Problem Solving Videos make complex accounting concepts possible to absorb quickly.

Starting with the big picture of financial statements first, Paul Kimmel shows students why financial and managerial accounting is important to their everyday lives, business majors, and future careers. This best-selling financial and managerial accounting text is perfect for a two semester sequence is known for the most relevant and easy to understand examples, while teaching students the accounting cycle through the lens of one consistent story of Sierra Corp, an outdoor adventure company.

Students using WileyPLUS do real accounting, get real results. WileyPLUS is a student-centered learning and assessment online environment. Students come to class prepared because the program is a designed to meet the needs of today’s accounting classroom with an innovative question design that facilitates effective learning of accounting concepts, skills, and procedures.

More students get accounting when using Kimmel Accounting with WileyPLUS, because they can Read It, See It, Do It – Get It.

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Product Details

  • ISBN-13: 9781118128169
  • Publisher: Wiley
  • Publication date: 12/18/2012
  • Edition number: 5
  • Pages: 1416
  • Sales rank: 89,186
  • Product dimensions: 8.60 (w) x 11.00 (h) x 1.90 (d)

Meet the Author

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 the Institute of Management Accountants 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.

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 seved 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 addition, he has been actively involved with the American Institute of Certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC) of that organization. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation.
Professor Weygandt has received the Chancellor’s Award for Excellence in Teaching and the Beta Gamma Sigma Dean’s Teaching Award. He is on the board of directors of M & I Bank of Southern Wisconsin. He is the recipient of the Wisconsin Institute of CPA’s 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 the 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 postdoctorate 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 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 a member of the Board of Directors of the Illinois CPA Society, the AACSB’s Accounting Accreditation Committees, the State of Illinois Comptroller’s Commission, as Secretary-Treasurer of the Federation of Schools of  Accountancy, and as Secretary-Treasurer 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 Kishwaukee Community Hospital, and as Treasurer and Director of Valley West Community Hospital. From 1989 to 1993 he served as a charter member of the national Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA’s Joseph A. Silvoso Award of Merit, the NIU Foundation’s Humanitarian Award for Service to Higher Education, a Distinguished Service Award from the Illinois CPA Society, and in 2003 an honorary doctorate from Aurora University.

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Table of Contents

1 Introduction to Financial Statements 2

2 A Further Look at Financial Statements 46

3 The Accounting Information System 100

4 Accrual Accounting Concepts 162

5 Merchandising Operations and the Multiple-Step Income Statement 228

6 Reporting and Analyzing Inventory 282

7 Fraud, Internal Control, and Cash 334

8 Reporting and Analyzing Receivables 396

9 Reporting and Analyzing Long-Lived Assets 446

10 Reporting and Analyzing Liabilities 504

11 Reporting and Analyzing Stockholders’ Equity 568

12 Statement of Cash Flows 624

13 Financial Analysis: The Big Picture 688

14 Managerial Accounting 752

15 Job Order Costing 798

16 Process Costing 844

17 Activity-Based Costing 894

18 Cost-Volume-Profit 944

19 Cost-Volume-Profit Analysis: Additional Issues 984

20 Incremental Analysis 1040

21 Budgetary Planning 1080

22 Budgetary Control and Responsibility Accounting 1132

23 Standard Costs and Balanced Scorecard 1192

24 Planning for Capital Investments 1244

APPENDICES

A Specimen Financial Statements: Tootsie Roll Industries, Inc. A-1

B Specimen Financial Statements: The Hershey Company B-1

C Specimen Financial Statements: Zetar plc C-1

D Time Value of Money D-1

E Reporting and Analyzing Investments E-1*

F Payroll Accounting F-1*

G Subsidiary Ledgers and Special Journals G-1*

H Accounting for Partnerships H-1*

I Accounting for Sole Proprietorships I-1*

J Pricing J-1

Company Index I-1

Subject Index I-3

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