Accounting Principles: A Business Perspective, 10th edition by Hermanson, Edwards & Williams

9781930789852
With this edition Dr. Susan Hermanson is the lead author. (She is a coauthor on previous editions of our Managerial Accounting text.) The most important content and revision changes are: (1) Chapter 5, Accounting Theory, was thoroughly revised to bring it completely up to date with the latest FASB pronouncements (up through early 2018). (2) The new FASB rules on accounting for leases are included in a new Appendix to Chapter 11. (3) The old rules regarding trading equity securities and available-for-sale equity securities in Chapter 14 were deleted. New coverage using one Marketable Equity Securities account was substituted. In the Managerial coverage, annual reports of real companies are used to illustrate many of the accounting concepts. The focus is on how managers can use accounting information to make decisions. Oftentimes, the information used by managers in making decisions is available within the business rather than information reported to those outside the business. There was heavy personal involvement by the authors in revising and working the solutions to all questions, exercises, and problems in each chapter of the book. All supplements were personally revised by the authors. ISBN–13: 978-1-930789-85-2; ISBN–10: 1-9307898-5-8

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