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Find more at www.downloadslide.com JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page v Find more at www.downloadslide.com JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page i Find more at www.downloadslide.com This online teaching and learning environment integrates the entire digital textbook with the most effective instructor and student resources WRÀWHYHU\OHDUQLQJVW\OH With WileyPLUS: ‡ Students achieve concept mastery in a rich, structured environment that’s available 24/7 ‡ Instructors personalize and manage their course more effectively with assessment, assignments, grade tracking, and more ‡ manage time better ‡study smarter ‡ save money From multiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience. » F i n d o u t h ow t o M A K E I T YO U R S » www.wileyplus.com JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page ii Find more at www.downloadslide.com ALL THE HELP, RESOURCES, AND PERSONAL SUPPORT YOU AND YOUR STUDENTS NEED! 2-Minute Tutorials and all of the resources you & your students need to get started www.wileyplus.com/firstday Student support from an experienced student user Ask your local representative for details! Collaborate with your colleagues, find a mentor, attend virtual and live events, and view resources www.WhereFacultyConnect.com Pre-loaded, ready-to-use assignments and presentations www.wiley.com/college/quickstart Technical Support 24/7 FAQs, online chat, and phone support www.wileyplus.com/support Your WileyPLUS Account Manager Training and implementation support www.wileyplus.com/accountmanager MAKE IT YOURS! JWCL162_fm_i-xxx,1.qxd 9/17/09 7:04 PM Page iii Find more at www.downloadslide.com 5th EDITION Managerial Accounting TOOLS FOR BUSINESS DECISION MAKING team for success Jerry J. Weygandt PhD, CPA University of Wisconsin—Madison Madison, Wisconsin Paul D. Kimmel PhD, CPA University of Wisconsin—Milwaukee MiIwaukee, Wisconsin Donald E. Kieso PhD, CPA Northern Illinois University DeKalb, Illinois John Wiley & Sons, Inc. JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page iv Find more at www.downloadslide.com Vice President & Publisher Associate Publisher Associate Editor Senior Editor Project Editor Development Editor Production Manager Senior Production Editor Associate Director of Marketing Senior Marketing Manager Executive Media Editor Media Editor Creative Director Senior Designer Production Management Services Senior Illustration Editor Senior Photo Editor Editorial Assistant Marketing Assistant Assistant Marketing Manager Cover Designer Cover Photo Cover Credit George Hoffman Christopher DeJohn Brian Kamins Jeff Howard Ed Brislin Terry Ann Tatro Dorothy Sinclair Valerie A. Vargas Amy Scholz Julia Flohr Allison Morris Greg Chaput Harry Nolan Madelyn Lesure Ingrao Associates Sandra Rigby Elle Wagner Kara Taylor Laura Finley Diane Mars Madelyn Lesure Jon Feingersh/Stone/Getty Images Jon Feingersh/Stone/Getty Images, Inc. This book was set in New Aster 10/12 by Aptara®, Inc. and printed and bound by R. R. Donnelley-JC. The cover was printed by R. R. Donnelley-JC. Copyright © 2010, 2008, 2005, 2002, 2000 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)7486008, website http://www.wiley.com/go/permissions. To order books or for customer service, please call 1-800-CALL WILEY (225-5945). Jerry J. Weygandt PhD, CPA; Paul D. Kimmel, PhD, CPA; and Donald E. Kieso, PhD, CPA Managerial Accounting, Edition 5 ISBN-13 978- 0-470-47714-4 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page v Find more at www.downloadslide.com Dedicated to the Wiley sales representatives who sell our books and service our adopters in a professional and ethical manner and to Enid, Merlynn, and Donna JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page vi Find more at www.downloadslide.com Team for Success Innovation in Education. For over 200 years, John Wiley & Sons, Inc. has provided subjectdefining textbooks, like the one in your hands. While great advances have been made in the way we educate, in the end, it is content that is at the heart of education that provides the platform for instructors to educate. With this in mind, we aim to deliver this content in a clear, concise, and engaging way—ranging in the form of books to online, interactive tools. This is why, at Wiley, we constantly remind ourselves that we are, in fact, in the service business: service to the student, service to faculty, and service to the larger academic community of which we are all a part. Today, this text represents just one part of Wiley’s fully integrated program of educational resources. When incorporated with associated products, services, and technologies, academics are provided with the power and flexibility to do everything from preparing students for the next exam to motivating the next generation to succeed in a professional accounting career. The Wiley Difference. Our Team for Success is comprised of three interrelated elements. • Author Commitment • WileyPLUS • Wiley Faculty Network This system of learning relies on the collaboration between students, faculty, authors, and institutions. Each element provides mutual service, feedback, content, and opportunity which results in a dynamic exchange of ideas and experiences. This collective partnership is what truly sets Wiley apart from other publishers. "Explains concepts in an approachable way and reinforces the concepts.” - Donna Johnston-Blair Santa Clara University JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page vii Find more at www.downloadslide.com Team for Success The Wiley Faculty Network WileyPLUS Author Commitment JWCL162_fm_i-xxx,1.qxd 9/9/09 3:27 PM Page viii Find more at www.downloadslide.com Author Commitment. Collaboration. Innovation. Experience. After decades of success as authors of textbooks like this one, Jerry Weygandt, Paul Kimmel, and Don Kieso, Wiley Accounting's “Team for Success,” understand that teaching accounting goes beyond simply presenting data. The Team for Success authors are truly effective because they know that teaching is about telling compelling stories in ways that make each concept come-to-life. Teacher / Author / Professional Through their textbooks, supplements, online learning tools, and classrooms, these authors have developed a comprehensive pedegogy that engages students in learning and faculty with teaching. Unlike other author teams, these authors collaborate throughout the process. While a certain author may take the lead on a given book, the end result is a true collaboration where each author brings his individual experience and talent to the development of every paragraph, page, and chapter, thus creating a truly wellrounded, thorough view on any given accounting topic. Many Ways in One Direction Our Team for Success has developed a learning system that addresses every learning style. Each year brings new insights, feedback, ideas, and improvements on how to deliver the material to every student with a passion for the subject in a format that gives them the best chance to succeed. The key to the team's approach is in understanding that, just as there are many different ways to learn, there are also many different ways to teach. In Their Own Words Visit the Wiley Team for Success website to hear from the authors first-hand as they discuss their teaching styles, collaboration, and the future of accounting. www.wileyteamforsuccess.com team for success “This textbook is one of the easiest for students to follow.” - Cheryl Copeland California State University, Fresno