[Ebook PDF] Financial Accounting, 11th Edition

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Financial Accounting, 11th Edition

ISBN-13: 978-1119594598
ISBN-10: 1119594596

Author: Jerry J. Weygandt (Author), Paul D. Kimmel (Author), Donald E. Kieso (Author)

To understand a business, you have to understand the financial insides of a business organization. Through a focus on accounting transactions, real-world problem-solving, and engaging industry examples, Weygandt Financial Accounting, 11th edition demonstrates how accounting is an exciting field of study and helps connect core financial accounting concepts to students’ everyday lives and future careers.

Continuing to help students succeed in their introductory financial accounting course for over two decades, this edition brings together the trusted Weygandt, Kimmel, and Kieso reputation with fresh, timely, and accurate updates to help build confidence and engage today’s students.

New to this edition
Chapter-by-Chapter Changes
Chapter 1: Accounting in Action New introductory discussion of how financial statement users can use data analytics to improve decision-making.
Chapter 2: The Recording Process New Helpful Hints, to reinforce student understanding of key concepts.
New Accounting Across the Organization box, on Hain Celestial Group’s failure to provide income information to users, which resulted in a significant drop in its stock price.
Re-ordered example transactions so payment of dividends is last, more reflective of real-world practices.
Chapter 3: Adjusting the Accounts New discussion and illustration of the five-step revenue recognition process.
Chapter 4: Completing the Accounting Cycle Updated definition of worksheet to include its most common form, an electronic spreadsheet.
Simplified illustration of the closing process for improved understanding.
New End-of-Chapter Problems that review portions of the accounting cycle that are not worksheet-based.
Chapter 5: Accounting for Merchandising Operations New section on how companies use data analytics to improve business decision-making regarding their policies on credit sales, sales returns and allowances, and sales discounts. New Comprehensive Accounting Cycle Review for the perpetual inventory method.
Chapter 6: Inventories New DO IT!s at end of each cost flow method discussion, so students can immediately check their understanding of the FIFO, LIFO, and average-cost methods.
New illustration showing Walmart’s recent inventory disclosure, using retail inventory method.
Chapter 7: Fraud, Internal Control, and Cash New section on how data analytics helps improve internal controls.
New discussion of recent FASB on restricted cash presentation in the statement of cash flows.
Chapter 8: Accounting for Receivables New Feature Story on how Nike has increased its sales through its credit policies.
New section on data analytics and receivables management. New discussion of FASB expected credit loss model, which requires that companies measure expected uncollectible accounts and record bad debt expense on all receivables, even those with alow risk of loss.
Chapter 9: Plant Assets, Natural Resources, and Intangible Assets
New Feature Story on how equipment can determine financial success in the airline industry.
New discussion and International Note on use of historical cost principle and cash equivalent price in determining the cost of plant assets.
New DO IT!s at end of subsections of depreciation methods, so students can immediately test their understanding of how to calculate straight-line, declining-balance, and units-of-activity depreciation methods.
New discussion and illustration on depreciation disclosure in the notes to the financial statements.
Expanded discussion of how companies must disclose in the financial statements significant changes in depreciation estimates.
Moved “Sale of Plant Assets” section before “Retirement of Plant Assets” section for more logical organization of topics.
Expanded discussion of description of intangible assets and how to account for them.
Chapter 10: Liabilities New Feature Story on how debt has both helped and hurt General Motors and Ford.
New discussion of leases and related EOC material.
New discussion of bank line of credit disclosure.
Chapter 11: Corporations: Organization, Stock Transactions, and Stockholders’ Equity New discussion on hybrid forms of business organization.
New discussion on how investors monitor a company’s dividend practices.
New discussion on how payment of stock dividend can be viewed as merely a publicity gesture.
New People, Planet, and Profit Insight box on the upward trend of shareholder proposals on corporate responsibility.
New Investor Insight box, on how companies that pay dividends can increase investor wealth.
Chapter 12: Statement of Cash Flows Added more T-accounts and journal entries to increase understandability of preparing the statement of cash flows using the indirect method.
Used 2018 Apple financial statements for example in how to analyze the statement of cash flows using free cash flow calculation, for increased student engagement.
Chapter 13: Financial Statement Analysis
New presentation of discontinued operations on the income statement (previously on the statement of comprehensive income) as well as format of the statement of comprehensive income.
New illustration showing the financial ratio classifications, for improved student understanding and engagement. Comprehensive example, as well as explanations of ratio calculations, now included in the chapter instead of an appendix.
Appendix H: Investments
New DO IT! s added to appendix discussion as well as end-of chapter material.
New Review and Practice section includes multiple-choice questions followed by annotated solutions, practice brief exercises with solutions, practice exercises with solutions, and a practice problem with solution.