Managerial Accounting 6th Edition Kieso Kimmel Weygandt
ACCOUNTING
TOOLS FOR BUSINESS DECISION MAKING
SIXTH EDITION
MANAGERIAL
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Jerry J. Weygandt PhD, CPA
University of Wisconsin—Madison Madison, Wisconsin
Paul D. Kimmel PhD, CPA
University of Wisconsin—Milwaukee Milwaukee, Wisconsin
John Wiley & Sons, Inc.
Donald E. Kieso PhD, CPA
Northern Illinois University DeKalb, Illinois
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
Vice President & Executive Publisher Associate Publisher Senior Acquisitions Editor Operations Manager Senior Content Editor Senior Content Editor Development Editor Project Manager Content Manager Senior Production Editor Associate Director of Marketing Marketing Manager Lead Product Designer Product Designer Interactive Product Designer Design Director Senior Designer Designer Production Management Services Senior Illustration Editor Senior Photo Editor Senior Editorial Assistant Senior Marketing Assistant Cover Design Cover Photo
George Hoffman Christopher DeJohn Michael McDonald Yana Mermel Brian Kamins Ed Brislin Terry Ann Tatro Aaron Riccio Dorothy Sinclair Valerie Vargas Amy Scholz Karolina Zarychta Honsa Allison Morris Greg Chaput Daniela DiMaggio Harry Nolan Maureen Eide Kristine Carney Ingrao Associates Anna Melhorn Mary Ann Price Jacqueline Kepping Courtney Luzzi Maureen Eide Robert Zaleski/Aurora Photos
This book was set in New Aster by Aptara®, Inc. and printed and bound by RR Donnelley. The cover was printed by RR Donnelley.
Copyright © 2012 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
TOOLS FOR BUSINESS DECISION MAKING
SIXTH EDITION
MANAGERIAL
This page intentionally left blank
Jerry J. Weygandt PhD, CPA
University of Wisconsin—Madison Madison, Wisconsin
Paul D. Kimmel PhD, CPA
University of Wisconsin—Milwaukee Milwaukee, Wisconsin
John Wiley & Sons, Inc.
Donald E. Kieso PhD, CPA
Northern Illinois University DeKalb, Illinois
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
Vice President & Executive Publisher Associate Publisher Senior Acquisitions Editor Operations Manager Senior Content Editor Senior Content Editor Development Editor Project Manager Content Manager Senior Production Editor Associate Director of Marketing Marketing Manager Lead Product Designer Product Designer Interactive Product Designer Design Director Senior Designer Designer Production Management Services Senior Illustration Editor Senior Photo Editor Senior Editorial Assistant Senior Marketing Assistant Cover Design Cover Photo
George Hoffman Christopher DeJohn Michael McDonald Yana Mermel Brian Kamins Ed Brislin Terry Ann Tatro Aaron Riccio Dorothy Sinclair Valerie Vargas Amy Scholz Karolina Zarychta Honsa Allison Morris Greg Chaput Daniela DiMaggio Harry Nolan Maureen Eide Kristine Carney Ingrao Associates Anna Melhorn Mary Ann Price Jacqueline Kepping Courtney Luzzi Maureen Eide Robert Zaleski/Aurora Photos
This book was set in New Aster by Aptara®, Inc. and printed and bound by RR Donnelley. The cover was printed by RR Donnelley.
Copyright © 2012 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