Accounting Principles, 13th Edition
January 2018, ©2018
Accounting Principles provides students with a clear introduction to fundamental accounting concepts with an emphasis on learning the accounting cycle from a sole proprietor perspective. This course helps students get the most out of their accounting course by making practice simple. Streamlined learning objectives help students use their study time efficiently by creating clear connections between the reading and video content, and the practice, homework, and assessments questions.
1. Accounting in Action
2. The Recording Process
3. Adjusting the Accounts
4. Completing the Accounting Cycle
5. Accounting for Merchandising Operations (Perpetual Approach)
5A. Accounting for Merchandising Operations – (Periodic Approach)*
6. Inventories (Periodic Approach)
6A. Inventories (Perpetual Approach)*
7. Accounting Information Systems
8. Fraud, Internal Control, and Cash
9. Accounting for Receivables
10. Plant Assets, Natural Resources, and Intangible Assets
11. Current Liabilities and Payroll Accounting
12. Accounting for Partnerships
13. Corporations: Organization and Capital Stock Transactions
14. Corporations: Dividends, Retained Earnings, and Income Reporting
15. Long-Term Liabilities
17. Statement of Cash Flows
18. Financial Statement Analysis
19. Managerial Accounting
20. Job Order Costing
20A. Job Order Costing (Non-Debit and Credit Approach)*
21. Process Costing
21A. Process Costing (Non-Debit and Credit Approach)*
23. Incremental Analysis
24. Budgetary Planning
25. Budgetary Control and Responsibility Accounting
26. Standard Costs and Balanced Scorecard
27. Planning for Capital Investments
A-F. Apple, Pepsi, Coca-Cola, Amazon.com, Wal-Mart, Louis Vuitton financial statements
G. Time Value of Money
H. Activity-Based Costing
Cases for Managerial Decision-Making*
*Available in WileyPLUS and Wiley Custom
- Expanded Review and Practice Section: Updated with new brief exercises, including solutions, to provide students with additional practice opportunities within the text.
- Modular Presentation of Managerial Topics: This feature enables instructors to customize the course more easily. For example, there is an expanded discussion of incremental analysis and regression analysis, and a new section on ABC.
- Additional content now available in WileyPLUS and via Wiley Custom: Includes alternate course section options which allow instructors to customize their approach to inventory to either the periodic or perpetual approach, or to offers coverage of costing without the use of debits and credits.
- Accounting Cycle Connections: Added to the accounting cycle sections and topics, this feature helps students make connections between the different steps of the accounting cycle and adds emphasis with explanations, illustrations, and homework problems on the accounting cycle.
- New!Narrated Interactive Tutorials: This feature provides students with an enhanced, mobile-friendly experience that allows students to navigate by subtopic to review the content they find most challenging.
- New!Video Library: The course includes solution walkthrough videos which illustrate the types of problems and exercises most frequently assigned. The Video Library also includes Course Section Opener Videos, Applied Skills Videos, Excel Tutorials, and a “Real World” Video Series.
- New!Blank Sheet of Paper 2.0: This is an update to the student interface for completing worksheet style questions and helps students develop better problem-solving skills
- New!Modular Managerial Topics Presentation: Coverage of managerial topics in a modular presentation makes the course more easily customizable by the instructor. For example, there are expanded discussions of incremental analysis, regression analysis, and an appendix on ABC.
- New!Customizable Online Content: Additional content available in WileyPLUS and via Wiley Custom includes alternate Sections which allows instructors to customize their approach to inventory to either the periodic or perpetual approach or cover of costing without the use of debits and credits.
- New!Accounting Cycle Connections: This feature which is included in the accounting cycle sections helps students make connections between the different steps of the accounting cycle and add emphasis with explanations, illustrations, and homework problems on the accounting cycle.
- Practice Made Simple: This review and practice section includes brief exercises, including solutions, to provide students with additional practice opportunities.