[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-129182-en":3,"doc-seo-129182-105":31,"detail-sidebar-cat-0-en-105":93},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},129182,962085564381,"Clementine","https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8",8,"Research & Report","Financial & Managerial Accounting - Fifth Edition","Financial & Managerial Accounting - Fifth Edition provides a structured framework for understanding how businesses record transactions, adjust and complete the accounting cycle, and prepare financial statements. It covers core topics such as merchandising operations, inventories, cash and internal control, receivables, plant assets and liabilities, and corporate equity. The text extends to statement of cash flows, financial analysis, managerial accounting, costing methods, budgeting, cost-volume-profit, incremental analysis, and capital investment planning.","Financial & Managerial Accounting  \nFifth Edition  \nFinancial & Managerial Accounting  \nFifth Edition  \nJERRY J . WEY GAN DT PhD , CPA  \nUniversity of Wisconsin—Madison Madison, Wisconsin  \nPAUL D . KIMMEL PhD, CPA  \nUniversity of Wisconsin—Madison Madison, Wisconsin  \nJILL E . MITCHELL MS, MEd, CIA  \nThe University of Virginia Charlottesville, Virginia  \nDEDICATED TO  \nOur spouses, Enid, Merlynn, and Sean, for their love, support, and encouragement.  \nSenior Editorial Director: Michelle Renda Senior Manager, Product Innovation:  \nVeronica Schram  \nDirector Content, Education & Reference: Angela Cohen  \nSenior Managing Editor: Nicole Repasky Marketing Manager: Molly Firlotte  \nSenior Designer: Jon Boylan  \nCover Image: ©John Harper/Getty Image  \nThis book was typeset in 9.5/12 STIX Two Text at Lumina Datamatics, Inc.  \nWiley is a global leader in research and education, unlocking human potential by enabling discovery, powering education, and shaping work-forces. For over 200 years, Wiley has fueled the world’s knowledge ecosystem. Today, our high-impact content, platforms, and services help researchers, learners, institutions, and corporations achieve their goals [in an ever-changing world. Visit us at Wiley.com](in an ever-changing world. Visit us at Wiley.com).  \nCopyright © 2025 by John Wiley & Sons, Inc.  \nAll rights reserved, including rights for text and data mining and training of artificial intelligence technologies or similar technologies. 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 the Publisher or authorization through payment of the appropriate percopy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923,(978) 750-8400, fax (978) 646-8600. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. , 111 River Street, Hoboken, NJ 07030-5774,(201) 748-6011, fax (201) 748-6008.  \nReaders should be aware that websites listed in this work may have changed or disappeared between when this work was written and when it is read. Neither the publisher nor authors shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages.  \nEvaluation copies are provided to qualified academics and professionals for review purposes only, for use in their courses during the next academic year. These copies are licensed and may not be sold or transferred to a third party. Upon completion of the review period, please return the evaluation copy to Wiley. Return instructions and a free-of-charge return shipping label are available [at www.wiley.com/go/returnlabel. If you have](at www.wiley.com/go/returnlabel. If you have)[ ](at www.wiley.com/go/returnlabel. If you have)[chosen to adopt this textbook for use in your course](chosen to adopt this textbook for use in your course), [please accept this book as your complimentary desk copy](please accept this book as your complimentary desk copy). Outside of the United States, please contact your local representative.  \nEPUB ISBN: 978-1-394-24895-7  \nThe inside back cover will contain printing identification and country of origin if omitted from this page. In addition, if the ISBN on the back cover differs from the ISBN on this page, the one on the back cover is correct.  \nPrinted in the United States of America.  \n1 0 9 8 7 6 5 4 3 2 1  \nBrief Contents  \n1 Accounting in Action 1-1  \n2 The Recording Process 2-1  \n3 Adjusting the Accounts 3-1  \n4 Completing the Accounting Cycle 4-1  \n5 Accounting for Merchandising Operations 5-1  \n6 Inventories 6-1  \n7 Fraud, Internal Control, and Cash 7-1  \n8 Accounting for Receivables 8-1  \n9 Plant Assets, Natural Resourc","cbCaiiAfuqZ0A2tW","https://ap.wps.com/l/cbCaiiAfuqZ0A2tW","pdf",45949311,10,1,1516,"English","en",105,"# Brief Contents\n## Accounting in Action\n## The Recording Process\n## Adjusting the Accounts\n## Completing the Accounting Cycle\n## Accounting for Merchandising Operations\n## Inventories\n## Fraud, Internal Control, and Cash\n## Accounting for Receivables\n## Plant Assets, Natural Resources, and Intangible Assets\n## Liabilities\n## Corporations: Organization, Stock Transactions, and Stockholders’ Equity\n## Statement of Cash Flows\n## Financial Analysis: The Big Picture\n## Managerial Accounting\n## Job Order Costing\n## Process Costing\n## Activity-Based Costing\n## Cost-Volume-Profit\n## Incremental Analysis\n## Pricing\n## Budgetary Planning\n## Budgetary Control and Responsibility Accounting\n## Standard Costs and Balanced Scorecard\n## Planning for Capital Investments","[{\"question\":\"What topics are covered in the financial accounting sections?\",\"answer\":\"The book covers the recording process, adjusting accounts, completing the accounting cycle, merchandising operations, inventories, fraud and internal control, cash, receivables, plant assets and intangible assets, liabilities, and corporations including stockholders’ equity.\"},{\"question\":\"Which managerial accounting topics are included?\",\"answer\":\"Managerial accounting topics include job order costing, process costing, activity-based costing, cost-volume-profit (and additional issues), incremental analysis, pricing, budgeting and budgetary control, responsibility accounting, standard costs and the balanced scorecard, and planning for capital investments.\"},{\"question\":\"Does the book include analysis of cash flows and financial performance?\",\"answer\":\"Yes. It includes a section on the statement of cash flows and a dedicated chapter on financial analysis to view the big picture.\"}]","Financial & Managerial Accounting - Fifth Edition | PDF",1786009732,3820,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":88,"head_meta":90,"extra_data":92,"updated_unix":29},"financial-managerial-accounting-fifth-edition","",{"@graph":37,"@context":87},[38,55,70],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,52],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":51},"https://docshare.wps.com/document/research-report/",3,{"item":53,"name":13,"@type":44,"position":54},"https://docshare.wps.com/document/financial-managerial-accounting-fifth-edition/129182/",4,{"url":53,"name":13,"@type":56,"author":57,"headline":13,"publisher":59,"fileFormat":62,"inLanguage":24,"description":14,"dateModified":63,"datePublished":64,"encodingFormat":62,"isAccessibleForFree":65,"interactionStatistic":66},"DigitalDocument",{"name":9,"@type":58},"Person",{"url":42,"name":60,"@type":61},"DocShare","Organization","application/pdf","2026-08-26","2026-08-06",true,{"@type":67,"interactionType":68,"userInteractionCount":20},"InteractionCounter",{"@type":69},"ViewAction",{"@type":71,"mainEntity":72},"FAQPage",[73,79,83],{"name":74,"@type":75,"acceptedAnswer":76},"What topics are covered in the financial accounting sections?","Question",{"text":77,"@type":78},"The book covers the recording process, adjusting accounts, completing the accounting cycle, merchandising operations, inventories, fraud and internal control, cash, receivables, plant assets and intangible assets, liabilities, and corporations including stockholders’ equity.","Answer",{"name":80,"@type":75,"acceptedAnswer":81},"Which managerial accounting topics are included?",{"text":82,"@type":78},"Managerial accounting topics include job order costing, process costing, activity-based costing, cost-volume-profit (and additional issues), incremental analysis, pricing, budgeting and budgetary control, responsibility accounting, standard costs and the balanced scorecard, and planning for capital investments.",{"name":84,"@type":75,"acceptedAnswer":85},"Does the book include analysis of cash flows and financial performance?",{"text":86,"@type":78},"Yes. 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