Financial Accounting 5th Edition PDF

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Financial Accounting 5th Edition PDF Free Download Details

  • Book Title: Financial Accounting 5th Edition PDF
  • Edition: 5th Edition
  • Author: Robert Kemp, University of Virginia, Jeffrey Waybright, Spokane Community College
  • Publish Date: 2019
  • ISBN:  978-0134727790
  • Formats: PDF
  • No. of pages:  768 pages
  • Size: 143MB
  • Genre: Accounting, Textbook
  • Language: English
  • File Status: Available for Download
  • Price: Free

Financial Accounting 5th Edition PDF Description

For courses in introductory financial accounting.

This package includes MyLab Accounting.

Understanding financial accounting as the language of business

Once students see that accounting is the language of business, they are well on their way to academic and professional success. Financial Accounting translates the essentials of accounting to students so they understand why and when financially sound decisions are made in business today. The 5th Edition uses real-world examples from Bold City Brewery and other businesses that students encounter in their everyday lives, making the material relevant and giving students more of those “I get it” moments.

New to This Edition

Strong pedagogy tools create a clear learning path

  • Stop and Think includes a question-and-answer snapshot about the US Generally Accepted Accounting Principles (GAAP). Students are encouraged to apply what they have just read in the chapter.
  • Try It! gives students the opportunity to apply the concepts they have just learned to an accounting problem. The 5th Edition features an accounting error that Jane Richards, the accountant for Crazy Curls, Inc., encountered on her financial statements.

Current real-world examples present fundamental accounting principles

  • A perfect balance of small business perspective and corporate coverage is relatable to a broader range of students. Students gain a better understanding of how financial accounting applies in small business scenarios as well as corporate ones. This text presents a straightforward look at the way ALL businesses use accounting to ensure students are equipped with the knowledge they need.
  • Eighteen Live Examples illustrate the connection between the accounting equation and journalizing transactions, allowing students to practice over and over again until they comprehend these critical accounting concepts.

Progressive, expansive, and challenging end-of-chapter material help students retain the material

  • Continuing Financial Statement Analysis Problem uses the Dick’s Sporting Goods 2016 annual report to familiarize students with reading and interpreting financial statements in each chapter.


Check out the preface for a complete list of features and what’s new in this edition.

Table of Contents

  1. Business, Accounting, and You 
  2. Analyzing and Recording Business Transactions 
  3. Adjusting and Closing Entries 
  4. Accounting for a Merchandising Business 
  5. Inventory 
  6. The Challenges of Accounting: Standards, Internal Control, Audits, Fraud, and Ethics 
  7. Cash and Receivables 
  8. Long-Term and Other Assets 
  9. Current Liabilities and Long-Term Debt 
  10. Corporations: Paid-In Capital and Retained Earnings 
  11. The Statement of Cash Flows 
  12. Financial Statement Analysis 

Appendix A: Columbia Sportswear Company Annual Report 2016 to Shareholders 
Appendix B: Time Value of Money — Future and Present Value Concepts 
Appendix C: FASB Update — Revenue Recognition 

About the Author(s)

Robert Kemp,

DBA, CPA, is the Ramon W. Breeden, Sr., Research Professor at the McIntire School of Commerce in the University of Virginia. He is a certified public accountant and possesses baccalaureate, master’s, and doctorate degrees in business administration. Professor Kemp is an accomplished scholar who conducts research and writing in the theory and practice of contemporary business. He currently is conducting research in the funding of pensions, the management of financial institutions, and corporate finance.

His scholarly works include 70 completed projects, including monographs, articles, cases, research presentations, and working papers. His work is published in, among other places, The Financial ReviewThe Journal of Financial ResearchAdvances in AccountingA Research JournalBenefits QuarterlyThe Journal of Mathematics Applied in Business and IndustryThe Journal of AccountancyThe Journal of Commercial Bank LendingThe Journal of Bank Accounting and Auditing; and The Journal of Business Economics.

Professor Kemp is an accomplished teacher to university students and executives throughout the world. During his 36 years at the University of Virginia, he has taught numerous undergraduate and graduate courses using lectures, case studies, discussion groups, and distance learning. His consistently high evaluations by students reflect his devotion to the classroom. This high quality is also seen in his teaching of business executives. He has worked with and taught for organizations such as Bank of America, the FDIC, Navigant—Tucker Alan, the Siberian Banking Institute, the Barents Group, KPMG, Gerson Lehrman, Wellington Management, the Russian Bankers Association, the Central Asian American Enterprise Fund, the American Institute of Certified Public Accountants, and the Consumer Bankers Association.

Jeffrey Waybright 

teaches accounting at Spokane Community College, which is part of a multi-college district in eastern Washington. He has been a full-time, tenured, community college instructor for more than 25 years, and has also taught upper-division courses for Linfield College. He is a co-recipient of the Washington Society of CPA’s Outstanding Educator Award. Waybright received his bachelor of arts degree in business administration (with an emphasis in accounting) and master of arts degree from Eastern Washington University.

Before becoming a professor, he spent eight years as a practicing CPA in Washington state, and still holds his license. During his teaching career, he has taught many disciplines of accounting, including financial, managerial, computerized, and payroll accounting, as well as the disciplines of entrepreneurship, economics, business math, and general business.

Waybright developed online courses in accounting, teaches online and traditional courses for financial and managerial accounting, and advises students. He is passionate about teaching students the subject of accounting.

Financial Accounting 5th Edition PDF

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