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Accounting, 25 edition


Author: Carl S. Warren

Publisher: South-Western College Pub


Publish Date: January 1, 2013

ISBN-10: 1133607608

Pages: 1360

File Type: PDF

Language: English

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Book Preface

New to the 25th Edition

Online Homework Solutions and Student Study Tools Given the prevalence and expansion of student learning through the use of online tools, the Warren, Reeve, and Duchac team has dedicated significant focus to creating new and valuable homework and teaching solutions for the 25th edition. Designed to work with the typical instructor’s workflow in mind, the following online homework solutions offer a number of new and innovative choices for both instructors and students using Cengage Learning’s technology platforms: Animated Activities, Activation Exercises, Blueprint Problems, and Blueprint Connections.

Animated Activities

Many instructors struggle to expose students to concepts before class begins. Students who come to class more prepared are more likely to succeed, and Animated Activities are the perfect pre-lecture assignment! Animated Activities use illustrations to visually explain and guide students through selected core topics in introductory financial and managerial accounting. Each activity uses a realistic company example to illustrate how the concepts relate to the everyday activities of a business. These activities offer excellent resources for students prior to coming to lecture and will especially appeal to visual learners.

Topics covered include Introduction to the Financial Statements, Transaction Analysis, Adjusting Entries, Receivables, Bank Reconciliations, Inventory, Depreciation, Bonds, Stockholders’ Equity, Cost of Goods Sold Model, Job Order Costing, Activity- Based Costing, Mixed Costs, Budgeting, and more. Coverage and terminology is consistent with the textbook presentation.

Animated Activities are in CengageNOW as assignable homework items and as assets that populate the Study Tools/Personalized Study Plan. The assignable activities include multiple-choice questions that quiz students on the larger concepts addressed in the animation.


Chapter 1 Introduction to Accounting and Business. 1
Chapter 2 Analyzing Transactions. 51
Chapter 3 The Adjusting Process. 103
Chapter 4 Completing the Accounting Cycle. 149
Chapter 5 Accounting Systems. 205
Chapter 6 Accounting for Merchandising Businesses. 253
Chapter 7 Inventories. 311
Chapter 8 Sarbanes-Oxley, Internal Control, and Cash. 359
Chapter 9 Receivables. 403
Chapter 10 Fixed Assets and Intangible Assets. 447
Chapter 11 Current Liabilities and Payroll. 491
Chapter 12 Accounting for Partnerships and Limited Liability Companies. 537
Chapter 13 Corporations: Organization, Stock Transactions, and Dividends. 581
Chapter 14 Long-Term Liabilities: Bonds and Notes. 625
Chapter 15 Investments and Fair Value Accounting. 667
Chapter 16 Statement of Cash Flows. 725
Chapter 17 Financial Statement Analysis . 779
Chapter 18 Managerial Accounting Concepts and Principles. 833
Chapter 19 Job Order Costing. 871
Chapter 20 Process Cost Systems. 913
Chapter 21 Cost Behavior and Cost-Volume-Profit Analysis . 963
Chapter 22 Budgeting . 1013
Chapter 23 Performance Evaluation Using Variances from Standard Costs. 1061
Chapter 24 Performance Evaluation for Decentralized Operations. 1107
Chapter 25 Differential Analysis, Product Pricing, and Activity-Based Costing. 1149
Chapter 26 Capital Investment Analysis . 1201
Appendix A Interest Tables . A-2
Appendix B Reversing Entries. B-1
Appendix C Nike, Inc. 2011 Annual Report . C-1
Appendix D International Financing Reporting Standards . D-1
Glossary. G-1
Subject Index. I-1
Company Index. I-18


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