Accounting Principles 9th Edition + Solution Manual

Book Preface

From the first edition of this textbook and through the years since, we have benefited greatly from feedback provided by numerous instructors and students of accounting principles courses throughout the country.We offer our thanks to those many people for their criticism, constructive suggestions, and innovative ideas.We are indebted to the following people for their contributions to the most recent editions of the book.

Reviewers and Focus Group Participants for the Ninth Edition John Ahmad, Northern Virginia Community College— Annandale; Colin Battle, Broward Community College; Beverly Beatty, Anne Arundel Community College; Jaswinder Bhangal, Chabot College; Leroy Bugger, Edison Community College; Ann Cardozo, Broward Community College; Kimberly Charland, Kansas State University; Lisa Cole, Johnson County Community College.

Tony Dellarte, Luzerne Community College; Pam Donahue, Northern Essex Community College; Dora Estes, Volunteer State Community College; Mary Falkey, Prince Georges Community College; Lori Grady, Bucks County Community College; Joyce Griffin, Kansas City Community College; Lester Hall, Danville Community College; Becky Hancock, El Paso Community College;Audrey Hunter, Broward Community College.

Naomi Karolinski, Monroe Community College; Kenneth Koerber, Bucks County Community College; Sandra Lang, McKendree College; Cathy Xanthaky Larsen, Middlesex Community College; David Laurel, South Texas Community College; Suneel Maheshwari, Marshall University; Lori Major, Luzerne County Community College; Jim Martin, University of Montevallo.

Yvonne Phang, Borough of Manhattan Community College; Mike Prockton, Finger Lakes Community College; Richard Sarkisian, Camden Community College; Beth Secrest,Walsh University; Lois Slutsky, Broward Community College; Shafi Ullah, Broward Community College; Patricia Walczack, Lansing Community College; Kenton Walker, University of Wyoming; Patricia Wall, Middle Tennessee State University.

Reviewers and Focus Group Participants for Recent Editions Sylvia Allen, Los Angeles Valley College; Matt Anderson, Michigan State University; Alan Applebaum, Broward Community College; Juanita Ardovany, Los Angeles Valley College; Yvonne Baker, Cincinnati State Tech Community College; Peter Battelle, University of Vermont; Jim Benedum, Milwaukee Area Technical College; Bernard Bieg, Bucks County College; Michael Blackett, National American University; Barry Bomboy, J. Sargeant Reynolds Community College; Kent D. Bowen, Butler County Community College; David Boyd, Arkansas State University; Greg Brookins, Santa Monica College; Kurt H. Buerger, Angelo State University; Leon Button, Scottsdale Community College. Steve Carlson, University of North Dakota; Fatma Cebenoyan, Hunter College; Trudy Chiaravelli, Lansing Community College; Shifei Chung, Rowan University; Siu Chung, Los Angeles Valley College; Kenneth Couvillion, San Joaquin Delta College; Alan B. Czyzewski, Indiana State University; Thomas Davies, University of South Dakota; Peggy DeJong, Kirkwood Community College; John Delaney, Augustana College; Kevin Dooley, Kapi’olani Community College; Edmond Douville, Indiana University Northwest; Pamela Druger, Augustana College; Russell Dunn, Broward Community College; John Eagan, Erie Community College; Richard Ellison, Middlesex Community College. Raymond Gardner, Ocean County College; Richard Ghio, San Joaquin Delta College; Amy Haas, Kingsborough Community College, CUNY; Jeannie Harrington, Middle Tennessee State University; Bonnie Harrison, College of Southern Maryland;William Harvey, Henry Ford Community College; Michelle Heard, Metropolitan Community College; Ruth Henderson, Union Community College; Ed Hess, Butler County Community College; Kathy Hill, Leeward Community College; Patty Holmes, Des Moines Area Community College; Zach Holmes, Oakland Community College; Paul Holt, Texas A&M-Kingsville;Audrey Hunter, Broward Community College; Verne Ingram, Red Rocks Community College. Joanne Johnson, Caldwell Community College; Anil Khatri, Bowie State University; Shirley Kleiner, Johnson County Community College; Jo Koehn, Central Missouri State University; Ken Koerber, Bucks County Community College; Adriana Kulakowski, Mynderse Academy; Robert Laycock, Montgomery College; Natasha Librizzi, Madison Area Technical College;William P. Lovell, Cayuga Community College;. Melanie Mackey, Ocean County College; Jerry Martens, Community College of Aurora; Maureen McBeth, College of DuPage; Francis McCloskey, Community College of Philadelphia; Chris McNamara, Finger Lakes Community College; Edwin Mah, University of Maryland, University College; Thomas Marsh, Northern Virginia Community College—Annandale; Shea Mears, Des Moines Area Community College; Pam Meyer, University of Louisiana—Lafayette; Cathy Montesarchio, Broward Community College.

Robin Nelson, Community College of Southern Nevada; Joseph M. Nicassio,Westmoreland County Community College; Michael O’Neill, Seattle Central Community College; Mike Palma, Gwinnett Tech; George Palz, Erie Community College; Michael Papke, Kellogg Community College; Ruth Parks, Kellogg Community College; Al Partington, Los Angeles Pierce College; Jennifer Patty, Des Moines Area Community College; Jan Pitera, Broome Community College; Laura M. Prosser, Black Hills State University; Bill Rencher, Seminole Community College; Jenny Resnick, Santa Monica College; Renee Rigoni, Monroe Community College; Kathie Rogers, SUNY Suffolk; Al Ruggiero, SUNY Suffolk; Jill Russell, Camden County College.

Roger Sands, Milwaukee Area Technical College; Marcia Sandvold, Des Moines Area Community College; Kent Schneider, East Tennessee State University; Karen Searle, Paul J. Shinal, Cayuga Community College; Kevin Sinclair, Lehigh University; Alice Sineath, Forsyth Tech Community College; Leon Singleton, Santa Monica College; Michael S. Skaff, College of the Sequoias; Jeff Slater, North Shore Community College; Lois Slutsky, Broward Community College; Dan Small, J. Sargeant Reynolds Community College; Lee Smart, Southwest Tennessee Community College; James Smith, Ivy Tech State College; Carol Springer, Georgia State University; Jeff Spoelman, Grand Rapids Community College; Norman Sunderman, Angelo State University. Donald Terpstra, Jefferson; Community College; Lynda Thompson, Massasoit Community College; Sue Van Boven, Paradise Valley Community College; Christian Widmer, Tidewater Community College;Wanda Wong, Chabot College; Pat Walczak, Lansing Community College; Carol N.Welsh, Rowan University; Idalene Williams, Metropolitan Community College; Gloria Worthy, Southwest Tennessee Community College.

Thanks also to “perpetual reviewers” Robert Benjamin, Taylor University; Charles Malone,Tammy Wend, and Carol Wysocki, all of Columbia Basin College; and William Gregg of Montgomery College.We appreciate their continuing interest in the book and their regular contributions of ideas to improve it