Survey of Accounting

Kimmel & Weygandt’s Survey of Accounting, 1st Edition provides a simple and practical introduction to financial and managerial accounting. It explains accounting concepts without the use of debits and credits, while emphasizing the importance of financial statements and decision making. The focus on financial statements begins in the first two chapters of the textbook and continues in other chapters with clear illustrations that explain how accounting transactions impact financial statements. Grounded in the Kimmel/Weygandt family of products, Survey of Accounting has a student-friendly writing style, exceptional visual pedagogy, and relevant and easy-to-understand examples. Kimmel & Weygandt’s Survey of Accounting is ideally suited for a one-semester introductory accounting course that follows a non-debits and credits approach.

1 Introduction to Financial Statements

2 A Further Look at Financial Statements

3 The Accounting Information System

4 Accrual Accounting Concepts

5 Fraud, Internal Control, and Cash

6 Recording and Analyzing Merchandising Transactions, Receivables, and Inventory

7 Reporting and Analyzing Long-Lived Assets

8 Reporting and Analyzing Liabilities and Stockholders’ Equity

9 Financial Analysis: The Big Picture

10 Managerial Accounting

11 Cost-Volume-Profit

12 Incremental Analysis

13 Budgetary Planning

14 Budgetary Control and Responsibility Accounting

15 Standard Costs and Balanced Scorecard

16 Planning for Capital Investments

Appendix A Apple

Appendix B Columbia

Appendix C VF

Appendix D Double-Entry Accounting System

Appendix E Time Value of Money

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