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Motivate Accounting Students!

Kimmel Accounting 3e , 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.

Tabla de contenidos provista por Syndetics

• 1 Introduction to Financial Statements
• Forms of Business Organization 4Users and Uses of Financial Information
• Business Activities
• Communicating with Users
• A Quick Look at Tootsie Roll's Financial Statements
• 2 A Further Look at Financial Statements
• The Classified Balance Sheet
• Using the Financial Statements
• Financial Reporting Concepts
• 3 The Accounting Information System
• The Accounting Information System
• Accounting Transactions
• The Account
• Steps in the Recording Process
• The Recording Process Illustrated
• The Trial Balance
• 4 Accrual Accounting Concepts
• Timing Issues
• The Basics of Adjusting Entries
• The Adjusted Trial Balance and Financial Statements
• Closing the Books
• Quality of Earnings
• Appendix
• Adjusting Entries in an Automat
• 5 Merchandising Operations and the Multiple-Step Income Statement
• Merchandising Operations
• Recording Purchases of Merchandise
• Recording Sales of Merchandise
• Income Statement Presentation
• Evaluating Profitability
• Appendix
• Periodic Inventory System
• 6 Reporting and Analyzing Inventory
• Classifying Inventory 276Determining Inventory Quantities
• Inventory Costing
• Analysis of Inventory
• Appendix 6A
• Appendix 6B
• 7 Internal Control and Cash
• Fraud and Internal Control
• Cash Controls
• Control Features: Use of a Bank
• Reporting Cash
• Managing and Monitoring Cash
• Appendix
• Operation of the Petty Cash Fund
• 8 Reporting and Analyzing Receivables
• Types of Receivables
• Accounts Receivable
• Financial Statement Presentationof Receivables
• Managing Receivables
• Notes Receivable
• 9 Reporting and Analyzing Long-Lived Assets
• Section One
• Plant Assets
• Determining the Cost of Plant Assets
• Accounting for Plant Assets
• Analyzing Plant Assets
• Section Two
• Intangible Assets
• Accounting for Intangible Assets
• Types of Intangible Assets
• Financial Statement Presentation of Long-Lived Assets
• Appendix
• Calculation of Depreciation Using Other Methods
• 10 Reporting and Analyzing Liabilities
• Reporting and Analyzing Liabilities
• Current Liabilities
• Bonds: Long-Term Liabilities
• Accounting for Bond Issues
• Accounting for Bond Retirements
• Financial Statement Presentation and Analysis
• Appendix 10A Straight-Line
• Appendix 10B
• Appendix 10C
• Notes Payable
• 11 Reporting and Analyzing StockholdersG+& Equity
• The Corporate Form of Organization
• Stock Issue Considerations
• Accounting for Treasury Stock
• Preferred Stock
• Retained Earnings
• Financial Statement Presentation of Stockholders' Equity
• Measuring Corporate Performance
• Appendix
• Entries for Stock Divi

Notas de autor provistas por Syndetics

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.

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 hte 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 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.