Download Accounting Principles (10th Edition) by Kieso, Jerry J. Weygandt, Paul D. Kimmel PDF

By Kieso, Jerry J. Weygandt, Paul D. Kimmel

Weygandt's Accounting Principles introduces hard accounting thoughts with examples which are well-known to accountants. the hot version has been up-to-date with the most recent IFRS/IASB criteria. extra assurance is integrated on foreign currency echange translation and LCM. extra discussions specialize in hazard administration as a result of monetary challenge. The examples additionally emphasize present examples as a way to aid accountants make the relationship to their daily lives. This ebook doesn't comprise an entry Code to any extra content material.

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Extra resources for Accounting Principles (10th Edition)

Example text

2$250 Adv. Exp. Ser. Rev. 2600 Rent Exp. /Wages Exp. 2200 Utilities Exp. 2250 2600 2$1,300 $1,400 1 $1,600 1 $7,000 ⎧ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎨ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎩ $ 8,050 1 Rev. 1 $15,000 $18,050 Illustration 1-8 Tabular summary of Softbyte transactions 5 $1,600 1 $15,000 2 $1,300 1 Drawings $4,700 2 $1,950 ⎧ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎨ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎪ ⎩ Cash 5 Liabilities 1 Accounts Accounts Owner’s Owner’s 1 Receivable 1 Supplies 1 Equipment 5 Payable 1 Capital 2 Drawings 1 $18,050 Illustration 1-8 demonstrates some significant facts: 1.

Also, explanatory notes and supporting schedules are an integral part of every set of financial statements. We illustrate these notes and schedules in later chapters of this textbook. Be sure to carefully examine the format and content of each statement in Illustration 1-9. We describe the essential features of each in the following sections. Income Statement The income statement reports the revenues and expenses for a specific period of time. ”) Softbyte’s income statement is prepared from the data appearing in the owner’s equity columns of Illustration 1-8 (page 20).

It provides economic and financial information for investors, creditors, and other external users. The information needs of external users vary considerably. Taxing authorities, such as the Internal Revenue Service, want to know whether the company complies with tax laws. Regulatory agencies, such as the Securities and Exchange Commission or the Federal Trade Commission, want to know whether the company is operating within prescribed rules. Customers are interested in whether a company like General Motors will continue to honor product warranties and support its product lines.

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