Accounting Principles

International Edition
7. Auflage 2004
ISBN: 978-0-471-47952-9
Verlag: Wiley

Buch, Englisch, 1224 Seiten, Format (B × H): 217 mm x 275 mm, Gewicht: 2608 g

Accounting Principles, Seventh Edition addresses the issues that our customers-- instructors and students-- have said are important. These include student success, student motivation, student problem-solving skills, student decision-making skills, and technology to assist learning and technology to assist teaching. Click on www.wiley.com/college/wkk for details on how we address each of these issues.

Autoren/Hrsg.

Weygandt, Jerry J.

Pries, Fred

Kimmel, Paul D.

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Unternehmensfinanzierung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen

Inhaltsverzeichnis

1. Accounting in Action.

2. The Recording Process.

3. Adjusting the Accounts.

4. Completion of the Accounting Cycle.

5. Accounting for Merchandising Operations.

6. Inventories.

7. Accounting Information Systems.

8. Internal Control and Cash.

9. Accounting for Receivables.

10. Plant Assets, Natural Resources, and Intangible Assets.

11. Current Liabilities and Payroll Accounting.

12. Accounting Principles.

13. Accounting for Partnerships.

14. Corporations: Organization and Capital Stock Transactions.

15. Corporations: Dividends, Retained Earnings, and Income Reporting.

16. Long-Term Liabilities.

17. Investments.

18. The Statement of Cash Flows.

19. Financial Statement Analysis.

20. Managerial Accounting.

21. Job Order Cost Accounting.

22. Process Cost Accounting.

23. Cost-Volume-Profit Relationships.

24. Budgetary Planning.

25. Budgetary Control and Responsibility Accounting.

26. Performance Evaluation through Standard Costs.

27. Incremental Analysis and Capital Budgeting.

Appendix A: Specimen Financial Statements: PepsiCo, Inc.

Appendix B: Specimen Financial Statements: The Coca-Cola Company.

Appendix C: Present Value Concepts.

Appendix D: Standards of Ethical Conduct for Management Accountants.

Über Autor(innen)

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 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 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.