By Belverd E. Needles, Marian Powers, Susan V. Crosson

ISBN-10: 0618736611

ISBN-13: 9780618736614

Needles, Powers, and Crosson proceed to aid teachers remain on best of the swap curve with rules of Accounting. Balanced, versatile content material during this market-leading textual content is supported by way of an array of built-in print and expertise supplementations. even if an teacher desires to current a consumer or procedural orientation, contain new tutorial ideas, boost scholars' center abilities and advantage, or combine expertise into the study room, ideas of Accounting presents a complete resolution, making it the ordinary selection for accounting teachers. excellent for two-semester classes, the 10th version focuses totally on using accounting info in modern day enterprise world--beginning with sole proprietorships--and represents the main major revision of the textual content so far. content material updates replicate present accounting and enterprise practices, whereas better consciousness is given to ethics, provider businesses, and overseas concerns. furthermore, the textual content encompasses a extra concise, available writing type; a brand new layout to stress the user-oriented content material; and better expertise parts for either teachers and scholars. Accuracy reviewers cost each line and paintings via every one workout within the textual content and supplementations, making rules of Accounting the main exact between comparable texts out there.

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June 30. Bond Interest Expense: $93,195; Sept. 30. Bond Interest Expense: $191,900 Chapter 14 P 1. 2. Difference in net income: $97,600 P 2. 1. Income before extraordinary items: $216,000 P 3. 1. Income from continuing operations, December 31, 20x9: $157,500 P 4. 2. com P 5. 2. Retained earnings: $250,000; Total stockholders’ equity: $2,350,000 P 6. 2. Retained earnings: $148,800; Total stockholders’ equity: $2,802,800 P 7. 1. Income before extraordinary items: $410,000 P 8. 2. Retained earnings: $211,600; Total stockholders’ equity: $524,500 Chapter 15 P 1.

Professor Crosson continues to promote the improvement of accounting education by serving the American Accounting Association and the Florida Institute of CPAs on a variety of committees, task forces, and sections. She is a past recipient of an IMA Faculty Development Grant to blend technology into the classroom, the Florida Association of Community Colleges Professor of the Year Award for Instructional Excellence, and the University of Oklahoma’s Halliburton Education Award for Excellence. com Principles of Accounting C H 1 A P T E R Uses of Accounting Information and the Financial Statements T oday, more people than ever before recognize the importance of accounting information and the profound effect that unethical and misleading financial reports can have on a business, its owners, its employees, its lenders, and the financial markets.

A transaction can be an exchange of value (a purchase, sale, payment, collection, or loan) between two or more parties. A transaction also can be an economic event that has the same effect as an exchange transaction but that does not involve an exchange. Some examples of “nonexchange” transactions are losses from fire, flood, explosion, and theft; physical wear and tear on machinery and equipment; and the day-by-day accumulation of interest. To be recorded, a transaction must relate directly to a business entity.

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Principles of Accounting by Belverd E. Needles, Marian Powers, Susan V. Crosson

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