{"product_id":"accounting-isbn-9781119791058","title":"Accounting","description":"\u003cp\u003e\u003cb\u003e\u003ci\u003eAccounting: Tools for Business Decision Making\u003c\/i\u003e\u003c\/b\u003e by Paul Kimmel, Jerry Weygandt, and Jill Mitchell provides a practical introduction to financial and managerial accounting with a focus on how to use accounting information to make business decisions. Through significant course updates, the 8th Edition presents an active, hands-on approach designed to spark effective learning, develop critical thinking skills, and inspire and prepare the next generation of accounting and business professionals. \u003c\/p\u003e\u003cp\u003eTo ensure maximum understanding of core concepts, scaffolded assessments are integrated throughout the text at the point of learning. This text also offers a wide variety of questions and end of chapter homework material presented within real-world business scenarios, helping students understand not just the how and why of accounting, but its greater business applications as well. \u003c\/p\u003e\u003cp\u003eThroughout the text, students will have the opportunity to work through numerous hands-on activities like the Cookie Creations running case study, Expand Your Critical Thinking Questions, Excel Templates, and Analytics in Action problems, in order to further develop their decision-making mindsets within the accounting context. These applications all map to chapter material as well, making it easy for instructors to determine where and how to incorporate key skill development in their syllabus. \u003c\/p\u003e\u003cp\u003eWith \u003cb\u003e\u003ci\u003eKimmel Accounting,\u003c\/i\u003e\u003c\/b\u003e students will build a strong understanding of introductory accounting foundations, while simultaneously learning the tools necessary to make successful business decisions in their future careers. \u003c\/p\u003e\u003cp\u003e\u003cb\u003e1 Introduction to Financial Statements 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eKnowing the Numbers: Columbia Sportswear Company 1-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e1.1 Business Organization and Accounting Information Uses 1-2\u003c\/p\u003e \u003cp\u003e1.2 The Three Types of Business Activity 1-8\u003c\/p\u003e \u003cp\u003e1.3 The Four Financial Statements 1-11\u003c\/p\u003e \u003cp\u003eAppendix 1A: Career Opportunities in Accounting 1-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 A Further Look at Financial Statements 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eJust Fooling Around?: The Motley Fool 2-2\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e2.1 The Classified Balance Sheet 2-3\u003c\/p\u003e \u003cp\u003e2.2 Analyzing the Financial Statements Using Ratios 2-8\u003c\/p\u003e \u003cp\u003e2.3 Financial Reporting Concepts 2-14\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 The Accounting Information System 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eAccidents Happen: MF Global Holdings Ltd 3-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e3.1 Using the Accounting Equation to Analyze Transactions 3-3\u003c\/p\u003e \u003cp\u003e3.2 Accounts, Debits, and Credits 3-11\u003c\/p\u003e \u003cp\u003e3.3 Using a Journal 3-17\u003c\/p\u003e \u003cp\u003e3.4 The Ledger and Posting 3-20\u003c\/p\u003e \u003cp\u003e3.5 The Trial Balance 3-30\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Accrual Accounting Concepts 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eKeeping Track of Groupons: Groupon 4-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e4.1 Accrual-Basis Accounting and Adjusting Entries 4-2\u003c\/p\u003e \u003cp\u003e4.2 Adjusting Entries for Deferrals 4-7\u003c\/p\u003e \u003cp\u003e4.3 Adjusting Entries for Accruals 4-15\u003c\/p\u003e \u003cp\u003e4.4 The Adjusted Trial Balance and Closing Entries 4-23\u003c\/p\u003e \u003cp\u003eAppendix 4A: Using a Worksheet 4-34\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Merchandising Operations and the Multiple-Step Income Statement 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eBuy Now, Vote Later: REI 5-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e5.1 Merchandising Operations and Inventory Systems 5-2\u003c\/p\u003e \u003cp\u003e5.2 Recording Purchases Under a Perpetual System 5-6\u003c\/p\u003e \u003cp\u003e5.3 Recording Sales Under a Perpetual System 5-11\u003c\/p\u003e \u003cp\u003e5.4 Preparing the Multiple-Step Income Statement 5-16\u003c\/p\u003e \u003cp\u003e5.5 Cost of Goods Sold Under a Periodic System 5-21\u003c\/p\u003e \u003cp\u003e5.6 Gross Profit Rate and Profit Margin 5-23\u003c\/p\u003e \u003cp\u003eAppendix 5A: Periodic Inventory System 5-27\u003c\/p\u003e \u003cp\u003eAppendix 5B: Adjusting Entries for Credit Sales with Returns and Allowances 5-30\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003e6 Reporting and Analyzing Inventory 6-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003e\"Where Is That Spare Bulldozer Blade?\": Caterpillar 6-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e6.1 Classifying and Determining Inventory 6-2\u003c\/p\u003e \u003cp\u003e6.2 Inventory Methods and Financial Effects 6-7\u003c\/p\u003e \u003cp\u003e6.3 Inventory Presentation and Analysis 6-17\u003c\/p\u003e \u003cp\u003eAppendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems 6-24\u003c\/p\u003e \u003cp\u003eAppendix 6B: Effects of Inventory Errors 6-27\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Fraud, Internal Control, and Cash 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eMinding the Money in Madison: Barriques 7-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e7.1 Fraud and Internal Control 7-3\u003c\/p\u003e \u003cp\u003e7.2 Cash Controls 7-12\u003c\/p\u003e \u003cp\u003e7.3 Control Features of a Bank Account 7-17\u003c\/p\u003e \u003cp\u003e7.4 Reporting Cash 7-25\u003c\/p\u003e \u003cp\u003eAppendix 7A: Operation of a Petty Cash Fund 7-32\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Reporting and Analyzing Receivables 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eWhat's Cooking?: Nike 8-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e8.1 Recognition of Accounts Receivable 8-3\u003c\/p\u003e \u003cp\u003e8.2 Valuation and Disposition of Accounts Receivable 8-5\u003c\/p\u003e \u003cp\u003e8.3 Notes Receivable 8-15\u003c\/p\u003e \u003cp\u003e8.4 Receivables Presentation and Management 8-20\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Reporting and Analyzing Long-Lived Assets 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eA Tale of Two Airlines: American Airlines 9-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e9.1 Plant Asset Expenditures 9-3\u003c\/p\u003e \u003cp\u003e9.2 Depreciation Methods 9-8\u003c\/p\u003e \u003cp\u003e9.3 Plant Asset Disposals 9-16\u003c\/p\u003e \u003cp\u003e9.4 Intangible Assets 9-19\u003c\/p\u003e \u003cp\u003e9.5 Statement Presentation and Analysis 9-23\u003c\/p\u003e \u003cp\u003eAppendix 9A: Other Depreciation Methods 9-30\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003e10 Reporting and Analyzing Liabilities 10-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eAnd Then There Were Two: Maxwell Car Company 10-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e10.1 Accounting for Current Liabilities 10-3\u003c\/p\u003e \u003cp\u003e10.2 Characteristics of Bonds 10-9\u003c\/p\u003e \u003cp\u003e10.3 Accounting for Bond Transactions 10-14\u003c\/p\u003e \u003cp\u003e10.4 Presentation and Analysis 10-20\u003c\/p\u003e \u003cp\u003eAppendix 10A: Straight-Line Amortization 10-26\u003c\/p\u003e \u003cp\u003eAppendix 10B: Effective-Interest Amortization 10-29\u003c\/p\u003e \u003cp\u003eAppendix 10C: Accounting for Long-Term Notes Payable 10-32\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003e11 Reporting and Analyzing Stockholders' Equity 11-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eOh Well, I Guess I'll Get Rich: Facebook 11-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e11.1 Corporate Form of Organization 11-3\u003c\/p\u003e \u003cp\u003e11.2 Accounting for Common, Preferred, and Treasury Stock 11-12\u003c\/p\u003e \u003cp\u003e11.3 Accounting for Dividends and Stock Splits 11-16\u003c\/p\u003e \u003cp\u003e11.4 Presentation and Analysis 11-24\u003c\/p\u003e \u003cp\u003eAppendix 11A: Entries for Stock Dividends 11-32\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Statement of Cash Flows 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eGot Cash?: Microsoft 12-2\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e12.1 Usefulness and Format of the Statement of Cash Flows 12-3\u003c\/p\u003e \u003cp\u003e12.2 Preparing the Statement of Cash Flows--Indirect Method 12-6\u003c\/p\u003e \u003cp\u003e12.3 Analyzing the Statement of Cash Flows 12-17\u003c\/p\u003e \u003cp\u003eAppendix 12A: Statement of Cash Flows--Direct Method 12-22\u003c\/p\u003e \u003cp\u003eAppendix 12B: Worksheet for the Indirect Method 12-30\u003c\/p\u003e \u003cp\u003eAppendix 12C: Statement of Cash Flows--T-Account Approach 12-35\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Financial Analysis: The Big Picture 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eIt Pays to Be Patient: Warren Buffett 13-2\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e13.1 Sustainable Income and Quality of Earnings 13-3\u003c\/p\u003e \u003cp\u003e13.2 Horizontal Analysis and Vertical Analysis 13-9\u003c\/p\u003e \u003cp\u003e13.3 Ratio Analysis 13-15\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Managerial Accounting 14-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eJust Add Water ... and Paddle: Current Designs 14-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e14.1 Managerial Accounting Basics 14-3\u003c\/p\u003e \u003cp\u003e14.2 Managerial Cost Concepts 14-7\u003c\/p\u003e \u003cp\u003e14.3 Manufacturing Costs in Financial Statements 14-12\u003c\/p\u003e \u003cp\u003e14.4 Managerial Accounting Today 14-16\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Job Order Costing 15-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eProfiting from the Silver Screen: Disney 15-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e15.1 Cost Accounting Systems 15-3\u003c\/p\u003e \u003cp\u003e5.2 Assigning Manufacturing Costs 15-8\u003c\/p\u003e \u003cp\u003e15.3 Predetermined Overhead Rates 15-13\u003c\/p\u003e \u003cp\u003e15.4 Entries for Jobs Completed and Sold 15-16\u003c\/p\u003e \u003cp\u003e15.5 Applied Manufacturing Overhead 15-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Process Costing 16-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eThe Little Guy Who Could: Jones Soda 16-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e16.1 Overview of Process Cost Systems 16-3\u003c\/p\u003e \u003cp\u003e16.2 Process Cost Flow and Assigning Costs 16-6\u003c\/p\u003e \u003cp\u003e16.3 Equivalent Units 16-10\u003c\/p\u003e \u003cp\u003e16.4 The Production Cost Report 16-13\u003c\/p\u003e \u003cp\u003eAppendix 16A: FIFO Method for Equivalent Units 16-21\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Activity-Based Costing 17-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003ePrecor Is on Your Side: Precor17-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e17.1 Traditional vs. Activity-Based Costing 17-3\u003c\/p\u003e \u003cp\u003e17.2 ABC and Manufacturers 17-7\u003c\/p\u003e \u003cp\u003e17.3 ABC Benefits and Limitations 17-13\u003c\/p\u003e \u003cp\u003e17.4 ABC and Service Industries 17-20\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Cost-Volume-Profit 18-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eDon't Worry--Just Get Big: Amazon.com 18-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e18.1 Cost Behavior Analysis 18-3\u003c\/p\u003e \u003cp\u003e18.2 Mixed Costs Analysis 18-8\u003c\/p\u003e \u003cp\u003e18.3 Cost-Volume-Profit Analysis 18-11\u003c\/p\u003e \u003cp\u003e18.4 Break-Even Analysis 18-16\u003c\/p\u003e \u003cp\u003e18.5 Target Net Income and Margin of Safety 18-20\u003c\/p\u003e \u003cp\u003eAppendix 18A: Regression Analysis 18-24\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Cost-Volume-Profit Analysis: Additional Issues 19-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eNot Even a Flood Could Stop It: Whole Foods Market 19-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e19.1 Basic CVP Concepts 19-3\u003c\/p\u003e \u003cp\u003e19.2 Sales Mix and Break-Even Sales 19-7\u003c\/p\u003e \u003cp\u003e19.3 Sales Mix with Limited Resources 19-13\u003c\/p\u003e \u003cp\u003e19.4 Operating Leverage and Profitability 19-15\u003c\/p\u003e \u003cp\u003eAppendix 19A: Absorption Costing versus Variable Costing 19-20\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Incremental Analysis 20-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eKeeping It Clean: Method Products 20-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e20.1 Decision-Making and Incremental Analysis 20-3\u003c\/p\u003e \u003cp\u003e20.2 Special Orders 20-6\u003c\/p\u003e \u003cp\u003e20.3 Make or Buy 20-8\u003c\/p\u003e \u003cp\u003e20.4 Sell or Process Further 20-11\u003c\/p\u003e \u003cp\u003e20.5 Repair, Retain, or Replace Equipment 20-14\u003c\/p\u003e \u003cp\u003e20.6 Eliminate Unprofitable Segment or Product 20-16\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Pricing 21-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eThey've Got Your Size--and Color: Zappos.com 21-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e21.1 Target Costing 21-3\u003c\/p\u003e \u003cp\u003e21.2 Cost-Plus and Variable-Cost Pricing 21-5\u003c\/p\u003e \u003cp\u003e21.3 Time-and-Material Pricing 21-10\u003c\/p\u003e \u003cp\u003e21.4 Transfer Prices 21-13\u003c\/p\u003e \u003cp\u003eAppendix 21A: Absorption-Cost and Variable-Cost Pricing 21-22\u003c\/p\u003e \u003cp\u003eAppendix 21B: Transfers Between Divisions in Different Countries 21-26\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Budgetary Planning 22-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eWhat's in Your Cupcake?: Erin McKenna's Bakery NYC 22-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e22.1 Effective Budgeting and the Master Budget 22-3\u003c\/p\u003e \u003cp\u003e22.2 Sales, Production, and Direct Materials Budgets 22-8\u003c\/p\u003e \u003cp\u003e22.3 Direct Labor, Manufacturing Overhead, and S\u0026amp;A Expense Budgets 22-14\u003c\/p\u003e \u003cp\u003e22.4 Cash Budget and Budgeted Balance Sheet 22-18\u003c\/p\u003e \u003cp\u003e22.5 Budgeting in Nonmanufacturing Companies 22-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e23 Budgetary Control and Responsibility Accounting 23-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003ePumpkin Madeleines and a Movie: The Roxy HotelTribeca 23-1\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e23.1 Budgetary Control and Static Budget Reports 23-3\u003c\/p\u003e \u003cp\u003e23.2 Flexible Budget Reports 23-7\u003c\/p\u003e \u003cp\u003e23.3 Responsibility Accounting and Responsibility Centers 23-14\u003c\/p\u003e \u003cp\u003e23.4 Investment Centers 23-24\u003c\/p\u003e \u003cp\u003eAppendix 23A: ROI versus Residual Income 23-30\u003c\/p\u003e \u003cp\u003e\u003cb\u003e24 Standard Costs and Balanced Scorecard 24-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003e80,000 Different Caffeinated Combinations: Starbucks 24-2\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e24.1 Overview of Standard Costs 24-3\u003c\/p\u003e \u003cp\u003e24.2 Direct Materials Variances 24-8\u003c\/p\u003e \u003cp\u003e24.3 Direct Labor and Manufacturing Overhead Variances 24-13\u003c\/p\u003e \u003cp\u003e24.4 Variance Reports and Balanced Scorecards 24-18\u003c\/p\u003e \u003cp\u003eAppendix 24A: Standard Cost Accounting System 24-24\u003c\/p\u003e \u003cp\u003eAppendix 24B: Overhead Controllable and Volume Variances 24-26\u003c\/p\u003e \u003cp\u003e\u003cb\u003e25 Planning for Capital Investments 25-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e\u003cb\u003eFloating Hotels: Holland America Line 25-2\u003c\/b\u003e\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e25.1 Capital Budgeting and Cash Payback 25-3\u003c\/p\u003e \u003cp\u003e25.2 Net Present Value Method 25-6\u003c\/p\u003e \u003cp\u003e25.3 Capital Budgeting Challenges and Refinements 25-12\u003c\/p\u003e \u003cp\u003e25.4 Internal Rate of Return 25-17\u003c\/p\u003e \u003cp\u003e25.5 Annual Rate of Return 25-20\u003c\/p\u003e \u003cp\u003eAPPENDIX A Specimen Financial Statements: Apple Inc. A-1\u003c\/p\u003e \u003cp\u003eAPPENDIX B Specimen Financial Statements: Columbia Sportswear Company B-1\u003c\/p\u003e \u003cp\u003eAPPENDIX C Specimen Financial Statements: Under Armour, Inc. C-1\u003c\/p\u003e \u003cp\u003eAPPENDIX D Specimen Financial Statements: Amazon.com, Inc. D-1\u003c\/p\u003e \u003cp\u003eAPPENDIX E Specimen Financial Statements: Walmart Inc. E-1\u003c\/p\u003e \u003cp\u003eAPPENDIX F Time Value of Money F-1\u003c\/p\u003e \u003cp\u003eAPPENDIX G Reporting and Analyzing Investments G-1\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAvailable in Wiley Course Resources and Wiley Custom:\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e*APPENDIX H Payroll Accounting H-1\u003c\/p\u003e \u003cp\u003eH.1 Recording the Payroll H-1\u003c\/p\u003e \u003cp\u003eH.2 Employer Payroll Taxes H-8\u003c\/p\u003e \u003cp\u003eH.3 Internal Control for Payroll H-11\u003c\/p\u003e \u003cp\u003e*APPENDIX I Subsidiary Ledgers and Special Journals I-1\u003c\/p\u003e \u003cp\u003eI.1 Subsidiary Ledgers I-1\u003c\/p\u003e \u003cp\u003eI.2 Special Journals I-4\u003c\/p\u003e \u003cp\u003e*APPENDIX J Accounting for Partnerships J-1\u003c\/p\u003e \u003cp\u003eJ.1 Forming a Partnership J-1\u003c\/p\u003e \u003cp\u003eJ.2 Accounting for Partnership Net Income or Net Loss J-6\u003c\/p\u003e \u003cp\u003eJ.3 Accounting for Partnership Liquidation J-11\u003c\/p\u003e \u003cp\u003eJ.4 Admission and Withdrawal of Partners J-15\u003c\/p\u003e \u003cp\u003eAPPENDIX K Accounting for Sole Proprietorships K-1\u003c\/p\u003e \u003cp\u003eK.1 Corporation versus Sole Proprietorship Equity Accounts K-1\u003c\/p\u003e \u003cp\u003eK.2 Accounts that Change Owner's Equity K-2\u003c\/p\u003e \u003cp\u003eK.3 Retained Earnings Statement versus Owner's Equity Statement K-4\u003c\/p\u003e \u003cp\u003eK.4 Closing the Books for a Sole Proprietorship K-5\u003c\/p\u003e \u003cp\u003eCHAPTER 15A Job Order Costing (nondebit-and-credit approach)\u003c\/p\u003e \u003cp\u003eCHAPTER 16A Process Costing (nondebit-and-credit-approach)\u003c\/p\u003e \u003cp\u003eCases for Management Decision Making\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988654637285,"sku":"NP9781119791058","price":111.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119791058.jpg?v=1761781136","url":"https:\/\/k12savings.com\/es\/products\/accounting-isbn-9781119791058","provider":"K12savings","version":"1.0","type":"link"}