By Carl S. Warren, James M. Reeve, Jonathan E. Duchac
The authors of ACCOUNTING, 23e, needless to say you want to locate very important details quick. This textbook makes use of an built-in studying process that will help you entire homework and lead you to accounting mastery. construction at the authors' confirmed strategy, transparent examples and high-impact writing consultant you thru the training of economic statements because the authors artfully supply a framework for realizing what accounting is all approximately and accounting's evolving position in enterprise.
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Extra resources for Accounting, 23rd edition
Bal. Cash ϩSupplies ϩ Land 7,900 1,350 20,000 Ϫ800 7,900 550 20,000 ϭ Liabilitiesϩ Owner’s Equity Accounts Chris Clark, Fees Wages Rent Supplies Utilities Misc. Payable ϩ Capital ϩ Earned Ϫ Exp. Ϫ Exp. Ϫ Exp. Ϫ Exp. Ϫ Exp. 400 25,000 7,500 Ϫ2,125 Ϫ800 Ϫ450 Ϫ275 Ϫ800 400 25,000 7,500 Ϫ2,125 Ϫ800 Ϫ800 Ϫ450 Ϫ275 Transaction H Nov. 30, 2009 Chris Clark withdrew $2,000 from NetSolutions for personal use. At the end of the month, Chris Clark withdrew $2,000 in cash from the business for personal use.
General-purpose financial statements are one type of financial accounting report that is distributed to external users. The term general-purpose refers to the wide range of decision-making needs that these reports are designed to serve. Later in this chapter, we describe and illustrate general-purpose financial statements. Role of Ethics in Accounting and Business The objective of accounting is to provide relevant, timely information for user decision making. Accountants must behave in an ethical manner so that the information they provide will be trustworthy and, thus, useful for decision making.
Culture of Greed and Ethical Indifference. By their behavior and attitude, senior managers set the company culture. In most of the companies listed in Exhibit 2, the senior managers created a culture of greed and indifference to the truth. ” Each of these not-so-ordinary women had the courage, determination, and integrity to do the right thing. Each risked their personal careers to expose shortcomings in their organizations. Sherron Watkins, an Enron vice president, wrote a letter to Enron’s chairman, Kenneth Lay, warning him of improper accounting that eventually led to Enron’s collapse.