Summary: Weygandt′s Financial Accounting, 8th Edition, builds upon previous issues by offering a more in-depth introduction to financial accounting with a continued focus on relevant examples based on everyday life. The goal is to help readers further understand the fundamental concepts necessary to use accounting effectively today, as well as an introduction to IFRS and how to use accounting in the future. Kimmel, Weygandt and Kieso present real financial statements and e
stablish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information.
Summary: Weygandt′s Financial Accounting, 8th Edition, builds upon previous issues by offering a more in-depth introduction to financial accounting with a continued focus on relevant examples based on everyday life. The goal is to help readers further understand the fundamental concepts necessary to use accounting effectively today, as well as an introduction to IFRS and how to use accounting in the future. Kimmel, Weygandt and Kieso present real financial statements and establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. ...show less
Edition/Copyright:8TH 12 Cover: Hardback Publisher:John Wiley & Sons, Inc. Published: 12/06/2011 International: No
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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 Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting is sues 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 addition, he has been actively involved with the American Institute of Ce rtified 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 is presently 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 and the Institute of CPA'sOutstanding 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. 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 Health System, and as Treasure 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 CA Society, and in 2003 an honorary doctorate from Aurora University.
Paul D. Kimmel, PhD, CPA, received his bachelor's degree from the University of Minnesota and his doctorate in accounting 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 ReggieTaite 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 has published articles in Accounting Review, Accounting Horizons, 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 paper sand given numerous talks on incorporating critical thinking into accounting education, and helped d prepare a catalog of critical thinking resources for the Federated Schools of Accountancy.
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Table of Contents Prologue. The Role of Accounting in Society Ch. 1 Characteristics and Basic Concepts of Accounting 1 Ch. 2 The Accounting Information System 41 Ch. 3 Adjusting the Accounts 85 Ch. 4 Completion of the Accounting Cycle 129 Ch. 5 Accounting for Merchandising Operations 177 Ch. 6 Financial Statement Concepts and Analysis 227 Ch. 7 Internal Control and Cash 273 Ch. 8 Accounting for Receivables 315 Ch. 9 Inventories 349 Ch. 10 Plant Assets, Natural Resources, and Intangible Assets 389 Ch. 11 Liabilities 441 Ch. 12 Corporations: Organization, Stock Transactions, and Dividends 489 Ch. 13 Corporations: Retained Earnings and Investments 535 Ch. 14 Statement of Cash Flows 569 Ch. 15 Financial Statement Analysis 627 Appendix I. Specimen Financial Statements I1 Appendix J. Present Value Concepts J1 Appendix K. Payroll K1 Appendix L. Special Journals and Subsidiary Ledgers L1 Appendix M. Income Taxes and Management Decisions M1 Appendix N. Consolidated Financial Statements N1 Appendix O. Other Significant Liabilities O1
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