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Accounting Principles, 14th Edition by Jerry J. Weygandt, Paul D. Kimmel, and Jill E. Mitchell is a leading introductory accounting text published by Wiley in December 2020. Rated 3.8 stars by 55 reviewers, this text provides students with a clear overview of fundamental financial and managerial accounting concepts with a focus on learning the accounting cycle from the sole proprietor perspective.
Through a primary review of accounting transactions, integrated real-world examples, and a variety of practice opportunities, students develop a thorough understanding of how to apply accounting principles and techniques in practice. The text emphasizes decision making and key data analysis skills appropriate for the introductory level, keeping students engaged and better prepared to connect classroom learning to the real world. Students work through an entire program that builds mastery of accounting concepts with a practical, applied approach.
Key topics include: the accounting equation and transaction analysis, the accounting cycle, adjusting entries and financial statements, completing the accounting cycle, merchandising operations, inventories, internal control and cash, receivables, plant assets and depreciation, current liabilities, partnerships, corporations, long-term liabilities, investments, and the statement of cash flows. Ideal for students in undergraduate accounting, business administration, and finance programs preparing for the CPA (Certified Public Accountant) examination and careers in financial management.
