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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.
Chapter 1. Accounting in Action.
Chapter 2. The Recording Process.
Chapter 3. Adjusting the Accounts.
Chapter 4. Completion of the Accounting Cycle.
Chapter 5. Accounting for Merchandising Operations.
Chapter 6. Inventories.
Chapter 7. Accounting Information Systems.
Chapter 8. Internal Control and Cash.
Chapter 9. Accounting for Receivables.
Chapter 10. Plant Assets, Natural Resources, and Intangible Assets.
Chapter 11. Current Liabilities and Payroll Accounting.
Chapter 12. Accounting Principles.
Chapter 13. Accounting for Partnerships.
Chapter 14. Corporations: Organization and Capital Stock Transactions.
Chapter 15. Corporations: Dividends, Retained Earnings, and Income Reporting.
Chapter 16. Long-Term Liabilities.
Chapter 17. Investments.
Chapter 18. The Statement of Cash Flows.
Chapter 19. Financial Statement Analysis.
Chapter 20. Managerial Accounting.
Chapter 21. Job Order Cost Accounting.
Chapter 22. Process Cost Accounting.
Chapter 23. Cost-Volume-Profit Relationships.
Chapter 24. Budgetary Planning.
Chapter 25. Budgetary Control and Responsibility Accounting.
Chapter 26. Performance Evaluation through Standard Costs.
Chapter 27 . Incremental Analysis and Capital Budgeting.
Appendix A. Specimen Financial Statements: PepsiCo.
Appendix B. Specimen Financial Statements: The Coca-Cola Company.
Appendix C. Present Value Concepts.
Appendix D. Standard of Ethical Conduct for Management Accountants.
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