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Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com Get Connected. With Connect Plus Accounting for Accounting: What the Numbers Mean, 10e, you receive the most advanced study tools as well as an integrated, media-rich E-book. What kind of study tools? give you a narrated, animated, step-by-step walkthrough of an exercise similar to the one you’ve been assigned by your instructor, allowing you to identify, review, and reinforce the concepts and activities covered in class. is Connect Accounting’s new student interface for end-of-chapter assessment content. IRT provides a general journal application that looks and feels more like what you would find in a general ledger software package, it improves answer acceptance, and it automatically formats student answers. allows your instructor to share notes with you and your classmates. You can also insert and review your own notes, highlight the text, search for specific information, and interact with media resources. accounting Studying anytime, anywhere has never been easier... 10E Accounting whAt the numbers meAn 10E Marshall Connect Plus Accounting FREE TRIAL McManus Just ask your instructor for the course’s Connect Course URL. At the course home page, click the button, type in your e-mail address, and click Viele It’s that simple to begin using Connect Plus Accounting today. ISBN 978-0-07-802529-7 MHID 0-07-802529-X EAN Marshall www.mhhe.com McManus Viele MD DALIM #1216450 11/19/12 CYAN MAG YELO BLK Connect Plus Accounting gives you a complete digital solution that allows you to access your course materials from any computer, anytime. Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com ® Get Connected. accounting The integrated solutions for Accounting: What the Numbers Mean, 10e, have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Marshall continues to be the market-leading text for the Survey of Accounting course, helping students to succeed through clear and concise writing, a conceptual focus, and unparalleled technology support. The Marshall solution employs the use of current companies and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. FEATURES Guided Examples Guided Examples give you a narrated, animated, step-by-step walkthrough of an exercise similar to the one you’ve been assigned by your instructor, allowing you to identify, review, and reinforce the concepts and activities covered in class. McGraw-Hill Connect provides many valuable learning resources to students, including Guided Examples. These narrated and animated videos are available to students as they work through homework assignments and can be viewed anytime, anywhere. Finally, our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. PROVEN EFFECTIVE Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger software package, improves answer acceptance to reduce student frustration with formatting issues (such as rounding), and, for select questions, provides an expanded table that guides students through the process of solving the problem. ISBN: 9780078025297/007802529X Author: Marshall, McManus, Viele Title: Accounting, 10e Front endsheets Color: 4c Pages: 2,3 Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com ® Get Connected. accounting The integrated solutions for Accounting: What the Numbers Mean, 10e, have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Marshall continues to be the market-leading text for the Survey of Accounting course, helping students to succeed through clear and concise writing, a conceptual focus, and unparalleled technology support. The Marshall solution employs the use of current companies and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. FEATURES Guided Examples Guided Examples give you a narrated, animated, step-by-step walkthrough of an exercise similar to the one you’ve been assigned by your instructor, allowing you to identify, review, and reinforce the concepts and activities covered in class. McGraw-Hill Connect provides many valuable learning resources to students, including Guided Examples. These narrated and animated videos are available to students as they work through homework assignments and can be viewed anytime, anywhere. Finally, our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. PROVEN EFFECTIVE Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger software package, improves answer acceptance to reduce student frustration with formatting issues (such as rounding), and, for select questions, provides an expanded table that guides students through the process of solving the problem. ISBN: 9780078025297/007802529X Author: Marshall, McManus, Viele Title: Accounting, 10e Front endsheets Color: 4c Pages: 2,3 Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com Get Engaged. e-Books Connect Plus includes a media-rich e-Book that allows you to share your notes with your students. Your students can insert and review their own notes, highlight the text, search for specific information, and interact with media resources. Using an e-Book with Connect Plus gives your students a complete digital solution that allows them to access their materials from any computer. Lecture Capture Make your classes available anytime, anywhere. With simple, one-click recording, students can search for a word or phrase and be taken to the exact place in your lecture that they need to review. ISBN: 9780078025297/007802529X Author: Marshall, McManus, Viele Title: Accounting, 10e Front endsheets Color: 4c Page: 4, Insert Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com Get Engaged. e-Books Connect Plus includes a media-rich e-Book that allows you to share your notes with your students. Your students can insert and review their own notes, highlight the text, search for specific information, and interact with media resources. Using an e-Book with Connect Plus gives your students a complete digital solution that allows them to access their materials from any computer. Lecture Capture Make your classes available anytime, anywhere. With simple, one-click recording, students can search for a word or phrase and be taken to the exact place in your lecture that they need to review. ISBN: 9780078025297/007802529X Author: Marshall, McManus, Viele Title: Accounting, 10e Front endsheets Color: 4c Page: 4, Insert Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com Accounting mar2529X_fm_i-xxvi_1.indd i 28/11/12 11:58 AM Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com mar2529X_fm_i-xxvi_1.indd ii 28/11/12 11:59 AM Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com Te n t h E d i t i o n Accounting What the Numbers Mean David H. Marshall, MBA, CPA, CMA Professor of Accounting Emeritus Millikin University Wayne W. McManus, LLM, JD, MS, MBA, CFA, CPA, CMA, CIA Professor of Accounting and Law International College of the Cayman Islands Daniel F. Viele, MS, CPA, CMA Professor of Accounting Associate Vice President for Academic Affairs Webster University mar2529X_fm_i-xxvi_1.indd iii 28/11/12 11:59 AM Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com ACCOUNTING: WHAT THE NUMBERS MEAN, TENTH EDITION Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved. Printed in the United States of America. Previous editions © 2011, 2008, and 2007. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 RJE/RJE 1 0 9 8 7 6 5 4 3 ISBN 978-0-07-802529-7 MHID 0-07-802529-X Senior Vice President, Products & Markets: Kurt L. Strand Vice President, Content Production & Technology Services: Kimberly Meriwether David Director: Tim Vertovec Executive Brand Manager: Steve Schuetz Executive Director of Development: Ann Torbert Development Editor II: Megan Shultz Director of Digital Content: Patricia Plumb Digital Development Editor: Julie Hankins Senior Marketing Manager: Michelle Heaster Senior Project Manager: Diane L. Nowaczyk Senior Buyer: Michael R. McCormick Senior Designer: Matt Diamond Cover Designer: Kay Lieberherr Cover Image: Superstock Senior Content Licensing Specialist: Jeremy Cheshareck Senior Media Project Manager: Susan Lombardi Media Project Manager: Ron Nelms Typeface: 10.5/12 Times Roman Compositor: MPS Limited Printer: R. R. Donnelley All credits appearing on page or at the end of the book are considered to be an extension of the copyright page. Library of Congress Cataloging-in-Publication Data Marshall, David H. Accounting : what the numbers mean / David H. Marshall, Wayne W. McManus, Daniel F. Viele.— 10th ed. p. cm. Includes index. ISBN-13: 978-0-07-802529-7 (alk. paper) ISBN-10: 0-07-802529-X (alk. paper) 1. Accounting. 2. Managerial accounting. I. McManus, Wayne W. II. Viele, Daniel F. III. Title. HF5636.M37 2014 657—dc23 2012041059 The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does not indicate an endorsement by the authors or McGraw-Hill, and McGraw-Hill does not guarantee the accuracy of the information presented at these sites. www.mhhe.com mar2529X_fm_i-xxvi_1.indd iv 28/11/12 11:59 AM Find more slides, ebooks, solution manual and test bank on http://www.downloadslide.com Meet the Authors David H. Marshall is Professor of Accounting Emeritus at Millikin University. He taught at Millikin, a small, independent university located in Decatur, Illinois, for 25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. The draft manuscript of this book was written in 1986 and used in a one-semester course that was developed for the non-business major. Subsequently supplemented with cases, it was used in the business core accounting principles and managerial accounting courses. Concurrently, a one-credit hour accounting laboratory taught potential accounting majors the mechanics of the accounting process. Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University. Professor Marshall’s interests outside academia include community service, woodturning, sailing, and travel. Wayne W. McManus makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semiretired consultant. He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and as a member of the College’s Board of Trustees. McManus now offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an MS in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern Illinois University, and a master’s of law in taxation from the University of Missouri–Kansas City. He serves as an independent director and chairman of the audit committee for Endeavour Mining Corp. (EDV on the TSX exchange). He is an active member of the Cayman Islands Society of Professional Accountants and the local chapter of the CFA Institute. Professor McManus volunteers as a “professional” Santa each December, enjoys travel, golf, and scuba diving, and is an audio/video enthusiast. Daniel F. Viele is Professor of Accounting and currently serves as Associate Vice President for Academic Affairs at Webster University. He teaches courses in financial, managerial, and cost accounting, as well as accounting information systems. He has developed and taught numerous online graduate courses, and for his leadership role in pioneering online teaching and learning, the university presented him with a Presidential Recognition Award. Professor Viele’s students and colleagues have also cited his dedication to teaching and innovative use of technology, and in 2002 Webster awarded him its highest honor—the Kemper Award for Teaching Excellence. Prior to joining Webster University in 1998, he served as a systems consultant to the graphics arts industry, and his previous teaching experience includes 10 years at Millikin University with Professor Marshall. Professor Viele holds an MS in Accounting from Colorado State University and has completed the Information Systems Faculty Development Institute at the University of Minnesota and the Advanced Information Systems Faculty Development Institute at Indiana University. He is a member of the American Accounting Association and the Institute of Management Accountants, where he has served as President of the Sangamon Valley Chapter and as a member of the National Board of Directors. Professor Viele enjoys sports of all kinds, boating, and a good book. mar2529X_fm_i-xxvi_1.indd v v 28/11/12 11:59 AM