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Fundamental Accounting Principles

24th edition

John J. Wild University of Wisconsin at Madison

Ken W. Shaw University of Missouri at Columbia

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To my students and family, especially Kimberly, Jonathan, Stephanie, and Trevor. To my wife Linda and children Erin, Emily, and Jacob.

FUNDAMENTAL ACCOUNTING PRINCIPLES, TWENTY-FOURTH EDITION

Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright ©2019 by McGraw-Hill Education. All rights reserved. Printed in the United States of America. Previous editions ©2017, 2015, and 2013. 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 McGraw-Hill Education, 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.

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ISBN 978-1-259-91696-0 (combined bound edition) MHID 1-259-91696-0 (combined bound edition) ISBN 978-1-260-15855-7 (combined loose-leaf edition) MHID 1-260-15855-1 (combined loose-leaf edition) ISBN 978-1-260-15860-1 (principles bound edition, chapters 1-17) MHID 1-260-15860-8 (principles bound edition, chapters 1-17) ISBN 978-1-260-15861-8 (principles loose-leaf edition, chapters 1-17) MHID 1-260-15861-6 (principles loose-leaf edition, chapters 1-17)

Executive Portfolio Manager: Steve Schuetz Product Developers: Michael McCormick, Christina Sanders Marketing Manager: Michelle Williams Content Project Managers: Lori Koetters, Brian Nacik Buyer: Sandy Ludovissy Design: Debra Kubiak Content Licensing Specialist: Melissa Homer Cover Image: Bicyclist: ©Mezzotint/Shutterstock; Statistics icons: ©A-spring/Shutterstock; Background image: ©Vector work/Shutterstock

Compositor: Aptara®, Inc.

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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

Names: Wild, John J., author. | Shaw, Ken W., author. Title: Fundamental accounting principles / John J. Wild, University of  Wisconsin at Madison, Ken W. Shaw, University of Missouri at Columbia. Description: 24th edition. | Dubuque, IA : McGraw-Hill Education, [2018] |  Revised edition of Fundamental accounting principles, [2017] Identifiers: LCCN 2018016853 | ISBN 9781259916960 (alk. paper) | ISBN  1259916960 (alk. paper) | ISBN 9781260158601 (alk. paper) | ISBN  1260158608 (alk. paper) Subjects: LCSH: Accounting. Classification: LCC HF5636 .W675 2018 | DDC 657—dc23 LC record available at https://lccn.loc.gov/2018016853     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 Education, and McGraw-Hill Education does not guarantee the accuracy of the information presented at these sites.     mheducation.com/highered

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https://lccn.loc.gov/2018016853
http://mheducation.com/highered
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About the Authors

Courtesy of John J. Wild

JOHN J. WILD is a distinguished professor of accounting at the University of Wisconsin at Madison. He previously held appointments at Michigan State University and the University of Manchester in England. He received his BBA, MS, and PhD from the University of Wisconsin.

John teaches accounting courses at both the undergraduate and graduate levels. He has received numerous teaching honors, including the Mabel W. Chipman Excellence-in- Teaching Award and the departmental Excellence-in-Teaching Award, and he is a two-time recipient of the Teaching Excellence Award from business graduates at the University of Wisconsin. He also received the Beta Alpha Psi and Roland F. Salmonson Excellence-in- Teaching Award from Michigan State University. John has received several research honors, is a past KPMG Peat Marwick National Fellow, and is a recipient of fellowships from the American Accounting Association and the Ernst and Young Foundation.

John is an active member of the American Accounting Association and its sections. He has served on several committees of these organizations, including the Outstanding Accounting Educator Award, Wildman Award, National Program Advisory, Publications, and Research Committees. John is author of Financial Accounting, Managerial Accounting, Financial and Managerial Accounting, and College Accounting, all published by McGraw- Hill Education.

John’s research articles on accounting and analysis appear in The Accounting Review; Journal of Accounting Research; Journal of Accounting and Economics; Contemporary Accounting Research; Journal of Accounting, Auditing and Finance; Journal of Accounting and Public Policy; Accounting Horizons; and other journals. He is past associate editor of Contemporary Accounting Research and has served on several editorial boards including The Accounting Review and the Journal of Accounting and Public Policy.

In his leisure time, John enjoys hiking, sports, boating, travel, people, and spending time with family and friends.

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Using Learning Science and Data Analytics

Courtesy of Ken W. Shaw

KEN W. SHAW is an associate professor of accounting and the KPMG/Joseph A. Silvoso Distinguished Professor of Accounting at the University of Missouri. He previously was on the faculty at the University of Maryland at College Park. He has also taught in international programs at the University of Bergamo (Italy) and the University of Alicante (Spain). He received an accounting degree from Bradley University and an MBA and PhD from the University of Wisconsin. He is a Certified Public Accountant with work experience in public accounting.

Ken teaches accounting at the undergraduate and graduate levels. He has received numerous School of Accountancy, College of Business, and university-level teaching awards. He was voted the “Most Influential Professor” by four School of Accountancy graduating classes and is a two-time recipient of the O’Brien Excellence in Teaching Award. He is the advisor to his school’s chapter of the Association of Certified Fraud Examiners.

Ken is an active member of the American Accounting Association and its sections. He has served on many committees of these organizations and presented his research papers at national and regional meetings. Ken’s research appears in the Journal of Accounting Research; The Accounting Review; Contemporary Accounting Research; Journal of Financial and Quantitative Analysis; Journal of the American Taxation Association; Strategic Management Journal; Journal of Accounting, Auditing, and Finance; Journal of Financial Research; and other journals. He has served on the editorial boards of Issues in Accounting Education; Journal of Business Research; and Research in Accounting Regulation. Ken is co-author of Financial and Managerial Accounting, Managerial Accounting, and College Accounting, all published by McGraw-Hill Education.

In his leisure time, Ken enjoys tennis, cycling, music, and coaching his children’s sports teams.

Author Letter

We use data to make decisions and maximize performance. Like the mountain biker on the cover who uses data to track his progress, we used student performance data to identify content areas that can be made more direct, concise, and systematic.

Learning science reveals that students do not read large chunks of text, so we streamlined this edition to present it in a more focused, succinct, blocked format to improve student learning and retention. Our new edition delivers the same content in 115

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fewer pages. Visual aids and numerous videos offer additional learning aids. New summary Cheat Sheets conclude each chapter to visually reinforce key concepts and procedures.

Our new edition has over 1,500 videos to engage students and improve outcomes:

Concept Overview Videos—cover each chapter’s learning objectives with multimedia presentations that include Knowledge Checks to engage students and assess comprehension. Need-to-Know Demos—walk-through demonstrations of key procedures and analysis to ensure success with assignments and tests. Guided Examples (Hints)—step-by-step walk-through of assignments that mimic Quick Studies, Exercises, and General Ledger.

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Difference Makers in Teaching . . . Learning Science Learning analytics show that students learn better when material is broken into “blocks” of content. Each chapter opens with a visual preview. Learning objective numbers highlight the location of related content. Each “block” of content concludes with a Need- to-Know (NTK) to aid and reinforce student learning. Visual aids and concise, bullet-point discussions further help students learn.

New Revenue Recognition

Wild uses the popular gross method for merchandising transactions (net method is covered in an appendix). The gross method is widely used in practice and best for student success. Adjusting entries for new revenue recognition rules are included in an appendix. Assignments are clearly marked and separated. Wild is GAAP compliant.

Up-to-Date This book reflects changes in accounting for revenue recognition, investments, leases,

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and extraordinary items. It is important that students learn GAAP accounting.

Less Is More Wild has markedly fewer pages than competing books covering the same material.

The text is to the point and uses visuals to aid student learning. Bullet-point discussions and active writing aids learning. The 24th edition has 115 fewer pages than the 23rd edition—a 10% reduction!

Visual Learning

Learning analytics tell us today’s students do not read large blocks of text. Wild has adapted to student needs by having informative visual aids throughout. Many visuals and exhibits are new to this edition.

Videos

A growing number of students now learn accounting online. Wild offers over 1,500 videos designed to increase student engagement and improve outcomes. Hundreds of hint videos or Guided Examples provide a narrated, animated, step-by- step walk-through of select exercises similar to those assigned. These short presentations, which can be turned on or off by instructors, provide reinforcement when students need it most. (Exercise PowerPoints are available for instructors.) Concept Overview Videos cover each chapter’s learning objectives with narrated, animated presentations that frequently assess comprehension. Wild has concept overview presentations covering 228 Learning Objectives broken down into over 700 videos.

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Need-to-Know Demos Need-to-Know demonstrations are located at key junctures in each chapter. These demonstrations pose questions about the material just presented—content that students “need to know” to learn accounting. Accompanying solutions walk students through key procedures and analysis necessary to be successful with homework and test materials. Need-to-Know demonstrations are supplemented with narrated, animated, step-by-step walk-through videos led by an instructor and available via Connect.

Comprehensive Need-to-Know Comprehensive Need-to-Knows are problems that draw on material from the entire chapter. They include a complete solution, allowing students to review the entire problem-solving process and achieve success.

Driving Decisions Whether we prepare, analyze, or apply accounting information, one skill remains essential: decision making. To help develop good decision-making habits and to show the relevance of accounting, we use a learning framework.

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Decision Insight provides context for business decisions. Decision Ethics and Decision Maker are role-playing scenarios that show the relevance of accounting. Decision Analysis provides key tools to assess company performance.

Accounting Analytics New to this edition, Accounting Analysis assignments have students evaluate the most current financial statements from Apple, Google, and Samsung. Students compute key metrics and compare performance between companies and industry. These assignments are auto-gradable in Connect and are included after Problem Set B in the text.

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Keep It Real Research shows that students learn best when using current data from real companies. Wild uses the most current data from real companies for assignments, examples, and analysis in the text. See Chapter 17 for use of real data.

Cheat Sheets New to this edition, Cheat Sheets are provided at the end of each chapter. Cheat Sheets are roughly one page in length and include key procedures, concepts, journal entries, and formulas.

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Doing What’s Right Companies increasingly issue sustainability reports, and accountants are being asked to prepare, analyze, and audit them. Wild includes brief sections in the managerial chapters. This material focuses on the importance of sustainability within the context of accounting, including standards from the Sustainability Accounting Standards Board (SASB). Sustainability assignments cover chapter material with a social responsibility twist.

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SUPERIOR ASSIGNMENTS Connect helps students learn more efficiently by providing feedback and practice material when they need it, where they need it. Connect grades homework automatically and gives immediate feedback.

Wild has auto-gradable and algorithmic assignments; most focus on one learning objective and are targeted at introductory students. 90% of Wild’s Quick Study, Exercise, and Problem Set A assignments are available in Connect with algorithmic options. Over 210 assignments new to this edition—all available in Connect with algorithmic options. Nearly all are Quick Studies (brief exercises) and Exercises.

NEW! Concept Overview Videos Concept Overview Videos teach each chapter’s learning objectives through an engaging multimedia presentation. These learning tools enhance the text through video, audio, and checkpoint questions that can be graded—ensuring students complete and comprehend the material. Concept Overview Videos harness the power of technology to appeal to all learning styles and are ideal in all class formats. The Concept Overview Videos replace the previous edition’s Interactive Presentations.

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General Ledger Problems General Ledger Problems offer students the ability to record financial transactions and see how these transactions flow into financial statements. Easy minimal-scroll navigation, instant “Check My Work” feedback, and fully integrated hyperlinking across tabs show how inputted data affects each stage of the accounting process. General Ledger Problems expose students to general ledger software similar to that in practice, without the expense and hassle of downloading additional software. Algorithmic versions are available. All are auto-gradable.

Applying Excel Applying Excel enables students to work select chapter problems or examples in Excel. These problems are assignable in Connect and give students instant feedback as they work through the problem in Excel. Accompanying Excel videos teach students how to use Excel and the primary functions needed to complete the assignment. Short assessments can be assigned to test student comprehension of key Excel skills.

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Excel Simulations Simulated Excel Questions, assignable within Connect, allow students to practice their Excel skills—such as basic formulas and formatting—within the context of accounting. These questions feature animated, narrated Help and Show Me tutorials (when enabled), as well as automatic feedback and grading for both students and professors. These questions differ from Applying Excel in that students work in a simulated version of Excel. Downloading the Excel application is not required to complete Simulated Excel Questions.

Guided Examples The Guided Examples (Hints) in Connect provide a narrated, animated, step-by-step walk- through of most Quick Studies, Exercises, and General Ledger Problems similar to those assigned. These short presentations can be turned on or off by instructors and provide reinforcement when students need it most.

Exercise Presentations Animated PowerPoints, created from text assignments, enable instructors to be fully prepared for in-class demonstrations. Instructors also can use these with Tegrity (in Connect) to record online lectures.

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Content Revisions Enhance Learning Instructors and students guided this edition’s revisions. Revisions include

New Cheat Sheets at each chapter-end visually reinforce key chapter concepts. More concise text covering the same content. New 24th edition has 115 fewer pages than 23rd edition. Over 210 new assignments—all available in Connect with algorithmic options. Gross method is used for merchandising transactions, reflecting practice—adjusting entries for new revenue recognition rules are set in an appendix. Many new Need-to-Know (NTK) demos and accompanying videos to reinforce learning. Revised the Investments chapter for the new standard. New assignments that focus on financial statement preparation. Many new and revised General Ledger and Excel assignments. New Accounting Analysis assignments—all available in Connect— using real-world data from Apple, Google, and Samsung. Updated videos for each learning objective in new Concept Overview Video format.

Chapter 1 Updated opener—Apple and entrepreneurial assignment. Updated salary info for accountants. Revised business entity section along with adding LLC. Updated section on FASB objectives and accounting constraints. New layout for introducing the expanded accounting equation. New layout for introducing financial statements. Updated Apple numbers for NTK 1-5. New Cheat Sheet reinforces chapter content. Updated return on assets analysis using Nike and Under Armour. Added a new Exercise assignment and Quick Study assignment. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 2 NEW opener—Fitbit and entrepreneurial assignment. New visual for process to get from transactions to financial statements. New layout on four types of accounts that determine equity. Improved presentation of “Double-Entry System” section.

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Updated Apple data for NTK 2-4. Updated debt ratio analysis using Costco and Walmart. New Cheat Sheet reinforces chapter content. Added four new Quick Studies. Added three new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 3 NEW opener—Urban One and entrepreneurial assignment. Revised learning objectives and chapter preview—each type of adjusting entry is assigned its own learning objective. Updated “Recognizing Revenues and Expenses” section. New streamlined “Framework for Adjustments” section. Continued emphasis of 3-step adjusting process. Enhanced Exhibit 3.12 on summary of adjustments. Updated profit margin analysis using Visa and Mastercard. Improved layouts for Exhibits 3A.1 through 3A.5. New Cheat Sheet reinforces chapter content. Added three new Quick Studies. Added two new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 4 NEW opener—Snapchat and entrepreneurial assignment. New Decision Insight on women in accounting. Shortened discussion of closing entries. Exhibit 4.5 color-coded all adjustments. Enhanced Exhibit 4.7 on steps of accounting cycle with images. Streamlined section on classified balance sheet. Updated current ratio analysis using Costco and Walmart. New Cheat Sheet reinforces chapter content. Added two new Quick Studies. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 5 NEW opener—Build-A-Bear and entrepreneurial assignment. Updated introduction for servicers vs. merchandisers using Liberty Tax and Nordstrom. Revised NTK 5-1 covers basics of merchandising. Reorganized “Purchases” section to aid learning. New Decision Insight on growing number of returns for businesses.

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Enhanced entries on payment of purchases within discount period vs. after discount period. Improved discussion of entries for sales with discounts vs. sales without discounts. Color-coded Exhibit 5.12 highlights different merchandising transactions. Updated acid-test ratio and gross margin analysis using Nike and Under Armour. Appendix 5B explains adjusting entries for future sales discounts, returns, and allowances. Appendix 5C covers the net method. Appendix 5D moved to online only. New Cheat Sheet reinforces chapter content. Added three new Quick Studies. Added four new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 6 NEW opener—Shake Shack and entrepreneurial assignment. New Ethical Risk on the alleged fraud of Homex. Simplified introduction to inventory costing. Shortened explanation for specific identification. Enhanced layout to explain effects of inventory errors across years. Updated inventory turnover and days’ sales in inventory analysis using Costco and Walmart. Added colored arrow lines to Exhibits 6A.3 and 6A.4 to show cost flows from purchases to sales. New Cheat Sheet reinforces chapter content. Added one new Quick Study. Added two new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 7 Updated opener—Box and entrepreneurial assignment. Revised learning objectives and chapter preview—each type of journal is assigned its own learning objective. New Decision Insight on financial impact of Pokémon Go for Nintendo. Streamlined presentation of system principles and system components. Enhanced “Basics of Special Journals” and “Subsidiary Ledgers” sections to improve learning. New simplified designs for Exhibits 7.5, 7.7, 7.9, and 7.11 to improve student comprehension. Removed discussion of sales tax and postponed it to the current liabilities chapter. New section on Data Analytics and Data Visualization. New days’ payable outstanding analysis using Costco and Walmart. New Cheat Sheet reinforces chapter content. Added five new Quick Studies.

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Added three new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 8 NEW opener—Care.com and entrepreneurial assignment. New COSO framework to guide internal control, including COSO cube. New discussion of internal control failure at Amazon that cost customers $150 million. Simplified bank statement for learning. Revised “Bank Reconciliation” section to separate bank balance adjustments and book balance adjustments. New summary image on adjustments for bank balance and for book balance. Removed collection expenses and NSF fees—most are immaterial and covered in advanced courses. Updated days’ sales uncollected analysis using Starbucks and Jack in the Box. New Cheat Sheet reinforces chapter content. Added three new Quick Studies. Added eight new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 9 NEW opener—Facebook and entrepreneurial assignment. Updated company data in Exhibit 9.1. Streamlined direct write-off method. Enhanced Exhibit 9.6 showing allowances set aside for future bad debts along with journal entries. New calendar graphic added as learning aid with Exhibit 9.12. New Excel demo to compute maturity dates. Updated accounts receivable analysis using Visa and Mastercard. New Cheat Sheet reinforces chapter content. Added five new Quick Studies. Added one new Exercise. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 10 NEW opener—New Glarus Brewery and entrepreneurial assignment. Updated company data in Exhibit 10.1. Added entry with Exhibit 10.3 and Exhibit 10.4. Simplified “Partial-Year Depreciation” section. Added margin table to Exhibit 10.14 as a learning aid. New Decision Insight box on extraordinary repairs to SpaceX’s reusable orbital rocket. New simple introduction to finance leases and operating leases for the new standard.

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Updated asset turnover analysis using Starbucks and Jack in the Box. Simplified Appendix 10A by postponing exchanges without commercial substance to advanced courses. New Cheat Sheet reinforces chapter content. Added two new Quick Studies. Added one new Exercise. Added two new Problems. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 11 NEW opener—Pandora and entrepreneurial assignment. Updated data in Exhibit 11.2. Streamlined “Short-Term Notes Payable” section. Simplified explanation of FICA taxes. Updated payroll tax rates and explanations. Revised NTK 11-4. New W-4 form added to Appendix 11A. New Cheat Sheet reinforces chapter content. Added two new Quick Studies. Added four new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 12 Updated opener—Scholly and entrepreneurial assignment. Streamlined partnership characteristics and types of organizations. Simplified graphic on business entity characteristics. Enhanced partnership formation example to emphasize partner investments are recorded at market value. Revised NTK 12-1. Shortened “Partner Withdrawal” section. New Cheat Sheet reinforces chapter content. Added one new Quick Study. Added four new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 13 NEW opener—Yelp and entrepreneurial assignment. New Decision Insight on bots investing in stocks based on erroneous news. New AT&T stock quote explanation. New graphic visually depicting cash dividend dates.

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New table summarizing differences between small stock dividends, large stock dividends, and stock splits. Updated Apple statement of equity in Exhibit 13.10. Updated PE ratio and dividend yield using Amazon, Altria, Visa, and Mastercard. Simplified book value per share explanation and computations. New Cheat Sheet reinforces chapter content. Added six new Quick Studies. Added four new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 14 NEW opener—e.l.f. Cosmetics and entrepreneurial assignment. Updated IBM bond quote data. Simplified numbers in Exhibit 14.7. Simplified Exhibit 14.10 on premium bonds. Simplified numbers in Exhibit 14.11. Bond pricing moved to Appendix 14A. Simplified Exhibit 14.12 for teaching the note amortization schedule. Updated debt-to-equity analysis using Nike and Under Armour. New Excel computations for bond pricing in Appendix 14A. Simplified numbers in Exhibits 14B.1 and 14B.2. Revised Appendix 14C for new standard on finance leases and operating leases. New Cheat Sheet reinforces chapter content. Added five new Quick Studies. Added four new Exercises. Added four new Problems. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 15 Updated opener—Echoing Green and entrepreneurial assignment. New learning objective P4 for new category of stock investments. Revised and simplified Exhibit 15.2 for new standard on investments. Reorganized text to first explain debt securities and then stock securities. Revised trading and available-for-sale securities to cover only debt securities given the new standard. New section on stock investments with insignificant influence. New Exhibit 15.6 to describe accounting for equity securities by ownership level. Updated component-returns analysis using Costco and Walmart. Investments in international operations set online as Appendix 15A. New Cheat Sheet reinforces chapter content. Added three new Quick Studies.

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Added four new Exercises. Added two new Problems. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 16 NEW opener—Vera Bradley and entrepreneurial assignment. New box on Tesla’s cash outflows and growing market value. Slightly revised infographics on cash flows from operating, investing, and financing. Streamlined sections on analyzing the cash account and noncash accounts. New presentation to aid learning of indirect adjustments to income. Simplified T-accounts to reconstruct cash flows. Simplified reconstruction entries to help compute cash flows. Updated cash flow on total assets analysis using Nike and Under Armour. New Cheat Sheet reinforces chapter content. Added ten new Quick Studies. Added four new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 17 Updated opener—Morgan Stanley and entrepreneurial assignment. Updated data for all analyses of Apple using horizontal, vertical, and ratio analysis. Updated comparative analysis using Google and Samsung. Streamlined section on ratio analysis. Streamlined the “Analysis Reporting” section. Shortened Appendix 17A. New Cheat Sheet reinforces chapter content. Added eight new Quick Studies. Added two new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 18 NEW opener—MoringaConnect and entrepreneurial assignment. Added discussion on role of managerial accounting for nonaccounting and nonbusiness majors. Added equation boxes for total manufacturing costs and cost of goods manufactured. New margin exhibit showing product and period cost flows. Added lists of common selling and administrative expenses. Updated and edited several exhibits for clarity. New Cheat Sheet reinforces chapter content. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global

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Analysis.

Chapter 19 NEW opener—HoopSwagg and entrepreneurial assignment. Revised discussions of manufacturing costs and link between job cost sheets and general ledger. Added graphic linking job cost sheets and general ledger accounts. Enhanced exhibit of 4-step overhead process. Added formula for computing applied overhead. New short discussion of cost-plus pricing. Added margin T-accounts and calculations for clarity. New Cheat Sheet reinforces chapter content. Added one new Quick Study. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 20 NEW opener—Azucar Ice Cream and entrepreneurial assignment. Revised discussion comparing process and job order costing systems. Added cost flow graphic. New margin graphic illustrating EUP. Revised discussion of weighted-average versus FIFO method of process costing. Revised discussion of using the process cost summary. New graphic on FIFO goods flow. Added margin T-accounts and calculations for clarity. New Cheat Sheet reinforces chapter content. Added one new Exercise. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 21 NEW opener—Ellis Island Tropical Tea and entrepreneurial assignment. Added margin graphs of fixed, variable, and mixed costs. New Excel steps to create a line chart. Moved details of creating scatter plot to Appendix 21A, with Excel steps. Revised discussion of scatter plots. Moved details of creating a CVP chart to Appendix 21C, with Excel steps. New Cheat Sheet reinforces chapter content. Added one new Exercise. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 22 NEW opener—Misfit Juicery and entrepreneurial assignment.

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Added T-accounts and steps to exhibit margins. Added numbered steps to several exhibits. Expanded discussion of cost of goods sold budgeting. New exhibit for calculation of cash paid for interest. Expanded discussion with bulleted list on use of a master budget. New Cheat Sheet reinforces chapter content. Added one new Quick Study. Added one new Exercise. New assignment on CMA exam budgeting coverage. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 23 NEW opener—Away and entrepreneurial assignment. Added graph to flexible budget exhibit. Revised discussion of flexible budget. New exhibit and discussion of computing total cost variance. Edited discussion of direct materials cost variance. Edited discussion of evaluating labor variances. Edited discussion of overhead variance reports. New exhibit for summary of variances. New Cheat Sheet reinforces chapter content. Added two new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 24 NEW opener—Jibu and entrepreneurial assignment. Updated Walt Disney ROI example. New Decision Analysis on cash conversion cycle. New Cheat Sheet reinforces chapter content. Added two new Quick Studies. Added two new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 25 NEW opener—Solugen and entrepreneurial assignment. Organized decision scenarios into three types: production, capacity, and pricing. Expanded discussion of product pricing. Added other pricing methods: value-based, auction-based, and dynamic. New Decision Analysis on time and materials pricing of services. New Decision Insight on blockchain technology.

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New Cheat Sheet reinforces chapter content. Added four new Quick Studies. Added one new Exercise. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Chapter 26 NEW opener—Fellow Robots and entrepreneurial assignment. New discussion of postaudit of investment decisions. Added example of investment in robotics. New Cheat Sheet reinforces chapter content. Added two new Exercises. Added new analysis assignments: Company Analysis, Comparative Analysis, and Global Analysis.

Appendix A New financial statements for Apple, Google, and Samsung.

Appendix B New Decision Maker on postponed retail pricing. Continued Excel demos for PV and FV of lump sums. Continued Excel demos for PV and FV of annuities.

Appendix C New Cheat Sheet reinforces appendix content.

Appendix D NEW appendix on lean principles and accounting. Describes lean business principles. Measures production efficiency. Illustrates how to account for product costs using lean accounting. New: 13 Discussion Questions, 14 Quick Studies, 14 Exercises, and 3 Problems.

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Acknowledgments John J. Wild, Ken W. Shaw, and McGraw-Hill Education recognize the following instructors for their valuable feedback and involvement in the development of Fundamental Accounting Principles. We are thankful for their suggestions, counsel, and encouragement. Darlene Adkins, University of Tennessee–Martin Peter Aghimien, Indiana University South Bend Janice Akao, Butler Community College Nathan Akins, Chattahoochee Technical College John Alpers, Tennessee Wesleyan University Sekhar Anantharaman, Indiana University of Pennsylvania Karen Andrews, Lewis-Clark State College Chandra D. Arthur, Cuyahoga Community College Steven Ault, Montana State University Victoria Badura, Metropolitan Community College Felicia Baldwin, City College of Chicago Reb Beatty, Anne Arundel Community College Robert Beebe, Morrisville State College George Henry Bernard, Seminole State College of Florida Cynthia Bird, Tidewater Community College, Virginia Beach Pascal Bizarro, Bowling Green State University Amy Bohrer, Tidewater Community College, Virginia Beach John Bosco, North Shore Community College Nicholas Bosco, Suffolk County Community College Jerold K. Braun, Daytona State College Doug Brown, Forsyth Technical Community College Tracy L. Bundy, University of Louisiana at Lafayette Marci Butterfield, University of Utah Ann Capion, Scott Community College Amy Cardillo, Metropolitan State University of Denver Anne Cardozo, Broward College Crystal Carlson-Myer, Indian River State College Julie Chasse, Des Moines Area Community College Patricia Chow, Grossmont College Maria Coclin, Community College of Rhode Island Michael Cohen, Lewis-Clark State College Jerilyn Collins, Herzing University Scott Collins, Penn State University, University Park

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William Conner, Tidewater Community College Erin Cornelsen, University of South Dakota Mariah Dar, John Tyler Community College Nichole Dauenhauer, Lakeland Community College Donna DeMilia, Grand Canyon University Tiffany DeRoy, University of South Alabama Susan Dickey, Motlow State Community College Erin Dischler, Milwaukee Area Technical College–West Allis Holly Dixon, State College of Florida Vicky Dominguez, College of Southern Nevada David Doyon, Southern New Hampshire University Chester Drake, Central Texas College Christopher Eller, Appalachian State University Cynthia Elliott, Southwest Tennessee Community College–Macon Kim Everett, East Carolina University Corinne Frad, Eastern Iowa Community College Krystal Gabel, Southeast Community College Harry Gallatin, Indiana State University Rena Galloway, State Fair Community College Rick Gaumer, University of Wisconsin–Green Bay Tammy Gerszewski, University of North Dakota Pradeep Ghimire, Rappahannock Community College Marc Giullian, Montana State University, Bozeman Nelson Gomez, Miami Dade College–Kendall Robert Goodwin, University of Tampa Steve G. Green, U.S. Air Force Academy Darryl Greene, Muskegon Community College Lisa Hadley, Southwest Tennessee Community College–Macon Penny Hahn, KCTCS Henderson Community College Yoon Han, Bemidji State University Becky Hancock, El Paso Community College Amie Haun, University of Tennessee–Chattanooga Michelle Hays, Kalamazoo Valley Community College Rhonda Henderson, Olive Harvey College Lora Hines, John A. Logan College Rob Hochschild, Ivy Tech Community College of Indiana–South Bend John Hoover, Volunteer State Community College Roberta Humphrey, Southeast Missouri State University Carley Hunzeker, Metro Community College, Elkhorn Kay Jackson, Tarrant County College South

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Elizabeth Jennison, Saddleback College Mary Jepperson, Saint John’s University Vicki Jobst, Benedictine University Odessa Jordan, Calhoun Community College Susan Juckett, Victoria College Amanda Kaari, Central Georgia Technical College Ramadevi Kannan, Owens Community College Jan Klaus, University of North Texas Aaron P. Knape, The University of New Orleans Cedric Knott, Henry Ford Community College Robin Knowles, Texas A&M International University Kimberly Kochanny, Central Piedmont Community College Sergey Komissarov, University of Wisconsin–La Crosse Stephanie Lareau Kroeger, Ocean County College Joseph Krupka, Lander University Tara Laken, Joliet Junior College Suzanne Lay, Colorado Mesa University Brian Lazarus, Baltimore City Community College Kevin Leifer, Long Island University, CW Post Campus Harold Levine, Los Angeles Valley College Yuebing Liu, University of Tampa Philip Lee Little, Coastal Carolina University Delores Loedel, Miracosta College Rebecca Lohmann, Southeast Missouri State University Ming Lu, Santa Monica Community College Annette C. Maddox, Georgia Highlands College Natasha Maddox, KCTCS Maysville Community and Technical College Rich Mandau, Piedmont Technical College Robert Maxwell, College of the Canyons Karen McCarron, Georgia Gwinnett College Michael McDonald, College of Southern Neveda Gwendolyn McFadden-Wade, North Carolina A&T University Allison McLeod, University of North Texas Kate McNeil, Johnson County Community College Jane Medling, Saddleback College Heidi H. Meier, Cleveland State University Tammy Metzke, Milwaukee Area Technical College Jeanine Metzler, Northampton Community College Michelle Meyer, Joliet Junior College Pam Meyer, University of Louisiana at Lafayette

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Page xvi

Deanne Michaelson, Pellissippi State Community College Susan Miller, County College of Morris Carmen Morgan, Oregon Tech Karen Satterfield Mozingo, Pitt Community College Haris Mujahid, South Seattle College Andrea Murowski, Brookdale Community College Jaclynn Myers, Sinclair Community College Micki Nickla, Ivy Tech Community College of Indiana–Gary Dan O’Brien, Madison College–Truax Jamie O’Brien, South Dakota State University Grace Odediran, Union County College Ashley Parker, Grand Canyon University Pamela Parker, NOVA Community College Alexandria Margaret Parrish, John Tyler Community College Reed Peoples, Austin Community College Rachel Pernia, Essex County College Brandis Phillips, North Carolina A&T University Debbie Porter, Tidewater Community College–Virginia Beach M. Jeff Quinlan, Madison Area Technical College James E. Racic, Lakeland Community College Ronald de Ramon, Rockland Community College Robert J. Rankin, Texas A&M University–Commerce Robert Rebman, Benedictine University Jenny Resnick, Santa Monica Community College DeAnn Ricketts, York Technical College Renee Rigoni, Monroe Community College Kevin Rosenberg, Southeastern Community College David Rosser, University of Texas at Arlington Michael J. Rusek, Eastern Gateway Community College Alfredo Salas, El Paso Community College Carolyn Satz, Tidewater Community College–Chesapeake Kathy Saxton, Bryant & Stratton College Wilson Seda, Lehman College–CUNY Perry Sellers, Lonestar College–North Harris James Shimko, Ferris State University Philip Slater, Forsyth Technical Community College Clayton Smith, Columbia College Chicago Patricia Smith, DePaul University Jane Stam, Onondaga Community College Natalie Strouse, Notre Dame College

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Erica Teague-Friend, Gwinnett Technical College Louis Terrero, Lehman College Geoff Tickell, Indiana University of Pennsylvania Judith A. Toland, Bucks County Community College Debra Touhey, Ocean County College Jim Ulmer, Angelina College Bob Urell, Irvine Valley College Kevin Veneskey, Ivy Tech Community College Teresa Walker, North Carolina A&T University Terri Walsh, Seminole State College of Florida Eric Weinstein, Suffolk County Community College, Brentwood Andy Welchel, Greenville Technical College Joe Welker, College of Western Idaho Jean Wells, Howard University Denise White, Austin Community College Jonathan M. Wild, Oklahoma State University Kenneth Wise, Wilkes Community College Shondra Woessner, Holyoke Community College Mindy Wolfe, Arizona State University Jan Workman, East Carolina University Lori Zaher, Bucks County Community College Jessie Zetnick, Texas Woman’s University Laurence Zuckerman, Fulton-Montgomery Community College

Many talented educators and professionals have worked hard to create the materials for this product, and for their efforts, we’re grateful. We extend a special thank you to our contributing and technology supplement authors, who have worked so diligently to support this product.

Contributing Author, Connect Content, General Ledger Problems, and Exercise PowerPoints: Kathleen O’Donnell, Onondaga Community College

Text and Supplements Accuracy Checkers: Dave Krug, Johnson County Community College; Mark McCarthy, East Carolina University; Kate McNeil, Johnson County Community College; Wanda Wong, Chabot College; and Beth Kobylarz

Test Bank Authors and Accuracy Checkers: Melodi Bunting, Madison College; Brian Schmoldt, Madison College; M. Jeff Quinlan, Madison College; and Teri Zuccaro, Clarke University

LearnSmart Author, Concept Overview Videos, PowerPoint Presentations, and Instructor Resource Manual: April Mohr, Jefferson Community and Technical College, SW

Special recognition extends to the entire team at McGraw-Hill Education: Tim Vertovec, Steve Schuetz, Natalie King, Michelle Williams, Julie Wolfe, Michele Janicek, Christina Sanders, Michael McCormick, Lori Koetters, Xin Lin, Kevin Moran, Debra Kubiak, Brian Nacik, and Daryl Horrocks. We could not have published this new edition without your

34

efforts.

John J. Wild Ken W. Shaw

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Page xvii

1 2 3 4 5 6 7 8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 A B C

Brief Contents  Accounting in Business 2

 Analyzing and Recording Transactions 44

 Adjusting Accounts for Financial Statements 84

 Completing the Accounting Cycle 128

 Accounting for Merchandising Operations 166

 Inventories and Cost of Sales 214

 Accounting Information Systems 258

 Cash, Fraud, and Internal Control 290

 Accounting for Receivables 326

 Plant Assets, Natural Resources, and Intangibles 358

 Current Liabilities and Payroll Accounting 396

 Accounting for Partnerships 436

 Accounting for Corporations 464

 Long-Term Liabilities 500

 Investments 536

 Reporting the Statement of Cash Flows 568

 Analysis of Financial Statements 612

 Managerial Accounting Concepts and Principles 650

 Job Order Costing 686

 Process Costing 726

 Cost-Volume-Profit Analysis 772

 Master Budgets and Planning 814

 Flexible Budgets and Standard Costs 864

 Performance Measurement and Responsibility Accounting 912

 Relevant Costing for Managerial Decisions 956

 Capital Budgeting and Investment Analysis 990

 Financial Statement Information A1

 Time Value of Money B

 Activity-Based Costing C

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D CA BR

 Lean Principles and Accounting D-1

 Chart of Accounts CA

 Brief Review BR-1

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Page xviii

Contents Preface iv

1 Accounting in Business 2 Importance of Accounting 3

Users of Accounting Information 4 Opportunities in Accounting 4

Fundamentals of Accounting 6 Ethics—A Key Concept 6 Generally Accepted Accounting Principles 7 Conceptual Framework 7

Business Transactions and Accounting 9 Accounting Equation 10 Transaction Analysis 11 Summary of Transactions 14

Communicating with Users 15 Income Statement 15 Statement of Owner’s Equity 17 Balance Sheet 17 Statement of Cash Flows 17

Decision Analysis—Return on Assets 18 Appendix 1A Return and Risk 21 Appendix 1B Business Activities 22

2 Analyzing and Recording Transactions 44 Basis of Financial Statements 45

Source Documents 45 The “Account” Underlying Financial Statements 45 Ledger and Chart of Accounts 48

Double-Entry Accounting 49 Debits and Credits 49 Double-Entry System 49

Analyzing and Processing Transactions 51 Journalizing and Posting Transactions 51 Processing Transactions—An Example 52 Summarizing Transactions in a Ledger 57

Trial Balance 58

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Preparing a Trial Balance 58 Financial Statements Prepared from Trial Balance 59

Decision Analysis—Debt Ratio 62

3 Adjusting Accounts for Financial Statements 84 Timing and Reporting 85

The Accounting Period 85 Accrual Basis versus Cash Basis 86 Recognizing Revenues and Expenses 86 Framework for Adjustments 87

Deferral of Expense 87 Prepaid Insurance 87 Supplies 88 Other Prepaid Expenses 89 Depreciation 89

Deferral of Revenue 91 Unearned Consulting Revenue 92

Accrued Expense 93 Accrued Salaries Expense 93 Accrued Interest Expense 94 Future Cash Payment of Accrued Expenses 94

Accrued Revenue 95 Accrued Services Revenue 96 Accrued Interest Revenue 96 Future Cash Receipt of Accrued Revenues 96 Links to Financial Statements 97

Trial Balance and Financial Statements 98 Adjusted Trial Balance 98 Preparing Financial Statements 99

Decision Analysis—Profit Margin 101 Appendix 3A Alternative Accounting for Prepayments 104

4 Completing the Accounting Cycle 128 Work Sheet as a Tool 129

Benefits of a Work Sheet (Spreadsheet) 129 Use of a Work Sheet 129 Work Sheet Applications and Analysis 130

Closing Process 133 Temporary and Permanent Accounts 134 Recording Closing Entries 134

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Page xix

Post-Closing Trial Balance 137 Accounting Cycle 137 Classified Balance Sheet 138

Classification Structure 138 Classification Categories 139

Decision Analysis—Current Ratio 141 Appendix 4A Reversing Entries 143

5 Accounting for Merchandising Operations 166 Merchandising Activities 167

Reporting Income for a Merchandiser 167 Reporting Inventory for a Merchandiser 168 Operating Cycle for a Merchandiser 168 Inventory Systems 168

Accounting for Merchandise Purchases 169 Purchases without Cash Discounts 169 Purchases with Cash Discounts 169 Purchases with Returns and Allowances 171 Purchases and Transportation Costs 172

Accounting for Merchandise Sales 174 Sales without Cash Discounts 174 Sales with Cash Discounts 175 Sales with Returns and Allowances 175

Adjusting and Closing for Merchandisers 177 Adjusting Entries for Merchandisers 177 Preparing Financial Statements 178 Closing Entries for Merchandisers 178 Summary of Merchandising Entries 179

More on Financial Statement Formats 177 Multiple-Step Income Statement 180 Single-Step Income Statement 181 Classified Balance Sheet 182

Decision Analysis—Acid-Test and Gross Margin Ratios 183 Appendix 5A Periodic Inventory System 187 Appendix 5B Adjusting Entries under New Revenue Recognition Rules 191 Appendix 5C Net Method for Inventory 192

6 Inventories and Cost of Sales 214 Inventory Basics 215

Determining Inventory Items 215

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Determining Inventory Costs 216 Internal Controls and Taking a Physical Count 216

Inventory Costing under a Perpetual System 217 Inventory Cost Flow Assumptions 217 Inventory Costing Illustration 218 Specific Identification 218 First-In, First-Out 219 Last-In, First-Out 219 Weighted Average 220 Financial Statement Effects of Costing Methods 221 Tax Effects of Costing Methods 222

Valuing Inventory at LCM and the Effects of Inventory Errors 224 Lower of Cost or Market 224 Financial Statement Effects of Inventory Errors 225

Decision Analysis—Inventory Turnover and Days’ Sales in Inventory 227 Appendix 6A Inventory Costing under a Periodic System 233 Appendix 6B Inventory Estimation Methods 238

7 Accounting Information Systems 258 System Principles 259 System Components 260 Special Journals and Subsidiary Ledgers 261

Basics of Special Journals 261 Subsidiary Ledgers 261

Sales Journal 263 Cash Receipts Journal 265 Purchases Journal 267 Cash Payments (Disbursements) Journal 268

General Journal Transactions 269 Technology-Based Accounting Systems 270

Technology in Accounting 270 Data Processing in Accounting 270 Computer Networks in Accounting 270 Enterprise Resource Planning Software 271 Data Analytics and Data Visualization 271 Cloud Computing 271

Decision Analysis—Days’ Payable Outstanding 271

8 Cash, Fraud, and Internal Control 290 Fraud and Internal Control 291

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Purpose of Internal Control 291 Principles of Internal Control 292 Technology, Fraud, and Internal Control 293 Limitations of Internal Control 293

Control of Cash 294 Cash, Cash Equivalents, and Liquidity 294 Cash Management 295 Control of Cash Receipts 295 Control of Cash Payments 297

Banking Activities as Controls 301 Basic Bank Services 301 Bank Statement 302 Bank Reconciliation 303

Decision Analysis—Days’ Sales Uncollected 306 Appendix 8A Documentation and Verification 308

9 Accounting for Receivables 326 Valuing Accounts Receivable 327 Direct Write-Off Method 330 Allowance Method 331 Estimating Bad Debts 334

Percent of Sales Method 334 Percent of Receivables Method 334 Aging of Receivables Method 335

Notes Receivable 337 Computing Maturity and Interest 338 Recording Notes Receivable 339 Valuing and Settling Notes 339 Disposal of Receivables 341

Decision Analysis—Accounts Receivable Turnover 341

10 Plant Assets, Natural Resources, and Intangibles 358 SECTION 1—PLANT ASSETS 359 Cost Determination 360

Machinery and Equipment 360 Buildings 360 Land Improvements 360 Land 360 Lump-Sum Purchase 361

Depreciation 361

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