Accounting Principles (13th Edition)
 
ISBN: 9781119411017
 
Accounting Principles (13th Edition) provides students with a comprehensive introduction to fundamental accounting concepts, focusing on the accounting cycle from a sole proprietor perspective. This edition enhances learning by making practice straightforward, with streamlined learning objectives that create clear connections between the reading material and homework assignments.
Key features include:
 
Expanded Review and Practice Section: Updated with new brief exercises and solutions, offering additional practice opportunities within the text.
Modular Presentation of Managerial Topics: Allows instructors to customize the course with expanded discussions on incremental analysis, regression analysis, and a new section on Activity-Based Costing (ABC).
Accounting Cycle Connections: Helps students understand the relationships between different steps of the accounting cycle, supported by explanations, illustrations, and homework problems.
New Narrated Interactive Tutorials: These mobile-friendly tutorials allow students to navigate by subtopic and review challenging content.
New Video Library: Includes solution walkthrough videos, Course Section Opener Videos, Applied Skills Videos, Excel Tutorials, and a “Real World” Video Series.
New Blank Sheet of Paper 2.0: An updated student interface for completing worksheet-style questions, aimed at enhancing problem-solving skills.
 
Table of Contents:
 
Accounting in Action
The Recording Process
Adjusting the Accounts
Completing the Accounting Cycle
Accounting for Merchandising Operations (Perpetual Approach)
5A. Accounting for Merchandising Operations – (Periodic Approach)*
Inventories (Periodic Approach)
6A. Inventories (Perpetual Approach)*
Accounting Information Systems
Fraud, Internal Control, and Cash
Accounting for Receivables
Plant Assets, Natural Resources, and Intangible Assets
Current Liabilities and Payroll Accounting
Accounting for Partnerships
Corporations: Organization and Capital Stock Transactions
Corporations: Dividends, Retained Earnings, and Income Reporting
Long-Term Liabilities
Investments
Statement of Cash Flows
Financial Statement Analysis
Managerial Accounting
Job Order Costing
20A. Job Order Costing (Non-Debit and Credit Approach)*
Process Costing
21A. Process Costing (Non-Debit and Credit Approach)*
Cost-Volume-Profit
Incremental Analysis
Budgetary Planning
Budgetary Control and Responsibility Accounting
Standard Costs and Balanced Scorecard
Planning for Capital Investments
 
Appendices:
 
A-F. Financial Statements for Apple, Pepsi, Coca-Cola, Amazon.com, Wal-Mart, Louis Vuitton
G. Time Value of Money
H. Activity-Based Costing