(Ebook) Accounting Principles by Jerry J. Weygandt PhD, CPA & Paul D. Kimmel PhD, CPA & Donald E. Kieso PhD, CPA ISBN 9781119411000, 1119411009

(Ebook) Accounting Principles by Jerry J. Weygandt PhD, CPA & Paul D. Kimmel PhD, CPA & Donald E. Kieso PhD, CPA ISBN 9781119411000, 1119411009

Cover; Title Page; Copyright; Dedication; Brief Contents; From the Authors; Author Commitment; Contents; Acknowledgments; 1 Accounting in Action; Knowing the Numbers: Columbia Sportswear; Accounting Activities and Users; Three Activities; Who Uses Accounting Data; The Building Blocks of Accounting; Ethics in Financial Reporting; Generally Accepted Accounting Principles; Measurement Principles; Assumptions; The Accounting Equation; Assets; Liabilities; Owner's Equity; Analyzing Business Transactions; Accounting Transactions; Transaction Analysis; Summary of Transactions;Illustration of Journalizing and PostingThe Trial Balance; Limitations of a Trial Balance; Locating Errors; Dollar Signs and Underlining; A Look at IFRS; 3 Adjusting the Accounts; Keeping Track of Groupons: Groupon; Accrual-Basis Accounting and Adjusting Entries; Fiscal and Calendar Years; Accrual- versus Cash-Basis Accounting; Recognizing Revenues and Expenses; The Need for Adjusting Entries; Types of Adjusting Entries; Adjusting Entries for Deferrals; Prepaid Expenses; Unearned Revenues; Adjusting Entries for Accruals; Accrued Revenues; Accrued Expenses;Of Basic RelationshipsAdjusted Trial Balance and Financial Statements; Preparing the Adjusted Trial Balance; Preparing Financial Statements; Appendix 3A: Alternative Treatment of Deferrals; Prepaid Expenses; Unearned Revenues; Summary of Additional Adjustment Relationships; Appendix 3B: Financial Reporting Concepts; Qualities of Useful Information; Assumptions in Financial Reporting; Principles in Financial Reporting; Cost Constraint; A Look at IFRS; 4 Completing the Accounting Cycle; Everyone Likes to Win: Rhino Foods; The Worksheet; Steps in Preparing a Worksheet