Download PDF by Jerry J. Weygandt: Accounting Principles, 10th Edition

By Jerry J. Weygandt

ISBN-10: 0470534796

ISBN-13: 9780470534793

ISBN-10: 1118009290

ISBN-13: 9781118009291

Weygandt's Accounting ideas introduces tough accounting recommendations with examples which are time-honored to accountants. the recent version has been up-to-date with the newest IFRS/IASB criteria. extra insurance is incorporated on foreign exchange translation and LCM. extra discussions specialize in hazard administration as a result monetary concern. The examples additionally emphasize present examples to be able to support accountants make the relationship to their daily lives.

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Indd Page 10 11/26/10 2:11:03 PM user-s146 10 /Users/user-s146/Desktop/Merry_X-Mas/New 1 Accounting in Action INTERNATIONAL O INSIGHT SG The Korean Discount If you think that accounting standards don’t matter, consider recent events in South Korea. For many years, international investors complained that the financial reports of South Korean companies were inadequate and inaccurate. Accounting practices there often resulted in huge differences between stated revenues and actual revenues. Because investors did not have faith in the accuracy of the numbers, they were unwilling to pay as much for the shares of these companies relative to shares of comparable companies in different countries.

Do it! Indicate whether each of the five statements presented below is true or false. 1. The three steps in the accounting process are identification, recording, and communication. 2. The two most common types of external users are investors and company officers. 3. Congress passed the Sarbanes-Oxley Act of 2002 to reduce unethical behavior and decrease the likelihood of future corporate scandals. 4. The primary accounting standard-setting body in the United States is the Financial Accounting Standards Board (FASB).

Softbyte purchases for $1,600 from Acme Supply Company computer paper and other supplies expected to last several months. Acme agrees to allow Softbyte to pay this bill in October. This transaction is a purchase on account (a credit purchase). Assets increase because of the expected future benefits of using the paper and supplies, and liabilities increase by the amount due Acme Company. The asset Supplies increases $1,600, and the liability Accounts Payable increases by $1,600. indd Page 17 11/26/10 2:11:10 PM user-s146 /Users/user-s146/Desktop/Merry_X-Mas/New Using the Accounting Equation 17 Total assets are now $16,600.

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Accounting Principles, 10th Edition by Jerry J. Weygandt

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