Powernotes to Accompany Accounting Principles: Chapters 1-13 / Edition 5

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Overview


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.
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Editorial Reviews

Booknews
This colorful textbook covers merchandising operations, inventories, information systems, internal control and cash, receivables, plant assets, payroll, and partnerships. The CD-ROM contains an accounting cycle tutorial and demonstration problems. The 2000 annual report for Lands' End serves as a supplement for the sixth edition. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Product Details

  • ISBN-13: 9780471322252
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 5/1/1999
  • Edition number: 5
  • Pages: 300

Meet the Author


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.
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Table of Contents

Ch. 1 Accounting in Action
Ch. 2 The Recording Process 43
Ch. 3 Adjusting the Accounts 87
Ch. 4 Completion of the Accounting Cycle 133
Ch. 5 Accounting for Merchandising Operations 183
Ch. 6 Inventories 223
Ch. 7 Accounting Information Systems 275
Ch. 8 Internal Control and Cash 317
Ch. 9 Accounting for Receivables 361
Ch. 10 Plant Assets, Natural Resources, and Intangible Assets 399
Ch. 11 Current Liabilities and Payroll Accounting 445
Ch. 12 Accounting Principles 487
Ch. 13 Accounting for Partnerships 519
Ch. 14 Corporations: Organization and Capital Stock Transactions 559
Ch. 15 Corporations: Dividends, Retained Earning, and Income Reporting 601
Ch. 16 Long-Term Liabilities 639
Ch. 17 Investments 681
Ch. 18 The Statement of Cash Flows 715
Ch. 19 Financial Statement Analysis 779
Ch. 20 Managerial Accounting 827
Ch. 21 Job Order Cost Accounting 863
Ch. 22 Process Cost Accounting 901
Ch. 23 Cost-Volume-Profit Relationships 945
Ch. 24 Budgetary Planning 981
Ch. 25 Budgetary Control and Responsibility Accounting 1019
Ch. 26 Performance Evaluation Through Standard Costs 1063
Ch. 27 Incremental Analysis and Capital Budgeting 1103
App. A Specimen Financial Statements: Lands' End, Inc.
App. B Specimen Financial Statements: Abercrombie & Fitch Co.
App. C Present Value Concepts
App. D Standards of Ethical Conduct for Management Accountants
Photo Credits
Company Index
Subject Index
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