FA and MA
Confirming Pages
15th Edition
Financial
Accounting
Jan R. Williams
University of Tennessee
Susan F. Haka
Michigan State University
Mark S. Bettner
Bucknell University
Joseph V. Carcello
University of Tennessee
wil28701_fm_i-xxxiii.indd i
12/3/10 4:21 PM
Confirming Pages
FINANCIAL ACCOUNTING
Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020.
Copyright © 2012, 2010, 2008, 2006, 2003, 2001, 1998, 1995, 1992, 1989, 1986, 1983, 1979, 1975, 1970 by The McGraw-Hill Companies, Inc.
All rights reserved. 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 The McGraw-Hill Companies, Inc., 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.
1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1
ISBN 978-0-07-732870-2
MHID 0-07-732870-1
Vice president and editor-in-chief: Brent Gordon
Editorial director: Stewart Mattson
Publisher: Tim Vertovec
Executive editor: Steve Schuetz
Executive director of development: Ann Torbert
Developmental editor: Rebecca Mann
Vice president and director of marketing: Robin J. Zwettler
Marketing director: Brad Parkins
Marketing manager: Michelle Heaster
Vice president of editing, design, and production: Sesha Bolisetty
Managing editor of editing, design, and production: Lori Koetters
Managing editor of photo, design, and publishing tools: Mary Conzachi
Lead project manager: Harvey Yep
Senior buyer: Michael R. McCormick
Cover and interior designer: Pam Verros
Senior photo research coordinator: Keri Johnson
Photo researcher: Ira Roberts
Senior media project
15th Edition
Financial
Accounting
Jan R. Williams
University of Tennessee
Susan F. Haka
Michigan State University
Mark S. Bettner
Bucknell University
Joseph V. Carcello
University of Tennessee
wil28701_fm_i-xxxiii.indd i
12/3/10 4:21 PM
Confirming Pages
FINANCIAL ACCOUNTING
Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020.
Copyright © 2012, 2010, 2008, 2006, 2003, 2001, 1998, 1995, 1992, 1989, 1986, 1983, 1979, 1975, 1970 by The McGraw-Hill Companies, Inc.
All rights reserved. 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 The McGraw-Hill Companies, Inc., 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.
1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1
ISBN 978-0-07-732870-2
MHID 0-07-732870-1
Vice president and editor-in-chief: Brent Gordon
Editorial director: Stewart Mattson
Publisher: Tim Vertovec
Executive editor: Steve Schuetz
Executive director of development: Ann Torbert
Developmental editor: Rebecca Mann
Vice president and director of marketing: Robin J. Zwettler
Marketing director: Brad Parkins
Marketing manager: Michelle Heaster
Vice president of editing, design, and production: Sesha Bolisetty
Managing editor of editing, design, and production: Lori Koetters
Managing editor of photo, design, and publishing tools: Mary Conzachi
Lead project manager: Harvey Yep
Senior buyer: Michael R. McCormick
Cover and interior designer: Pam Verros
Senior photo research coordinator: Keri Johnson
Photo researcher: Ira Roberts
Senior media project