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Accounting Principles, 15th Edition

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By Jerry J. Weygandt, Paul D. Kimmel, and Jill E. Mitchell

Accounting Principles, 15th Edition by Jerry Weygandt, Paul Kimmel, and Jill Mitchell provides a practical introduction to introductory accounting from the sole proprietor perspective with a hands-on, active learning experience to improve student understanding, retention, and engagement. As part of this revision, the new interactive eTextbook experience within WileyPLUS brings chapter content to life through integrated multimedia, interactivities, and in-line practice at the point of learning. To further ensure retention of foundational course material, students work through interactive tools that present bite-sized learning, video-based instruction to provide just-in-time homework support, high-quality assessment, and Adaptive Assignments, allowing students to learn concepts more efficiently and understand the why and how of accounting application.

In addition, Accounting Principles, 15th Edition and WileyPLUS include a variety of hands-on activities and resources that enhance practical learning and key skills, including running cases, Gradable Excel assignments, various data analytics tools including the Data Analysis Technology Bootcamps, real-world videos, and leading industry topics such as ESG. These applications expose students to market-leading software and help develop critical thinking and business decision-making skills, preparing students for future job success no matter what path they take.

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Hear from our Authors

• About This Course
• About the Authors
• Table of Contents

Learn Accounting Concepts Efficiently

Solution Walkthrough Videos provide 24/7, just-in-time homework assistance for hundreds of exercises and problems in the WileyPLUS course. These videos break down the process of completing complex homework questions to help students build their understanding of tackling and working through an entire accounting problem, improving their understanding and increasing their confidence.

Adaptive Assignments ignite students’ confidence to persist so they can develop critical skills. By continuously adapting to each students’ needs and providing achievable goals with just-in-time instruction, Adaptive Assignments close knowledge gaps through scaffolded learning. Powered and refined by the Knewton Adaptive Engine, with more than 15 million users, this new assignment type gives instructors the flexibility and control to create targeted adaptive experiences that match their teaching preferences. With actionable analytics to support student and class intervention, Adaptive Assignments makes teaching and learning more efficient than ever.

Develop Data Analytics and Literacy Skills

Help students develop foundational data analytics software skills with Data Analysis Technology Bootcamps , available for Excel, Tableau, Power BI, Alteryx, and SQL. Each bootcamp includes Overview Videos, How-To Videos, and Solution Walkthrough Videos to ensure students have the support they need to learn how to use the software and perform specific tasks, as well as assignable application exercises and data sets to help students demonstrate their understanding of the tool in an accounting context.

Power BI and Tableau Visualization Assignments in WileyPLUS familiarize students with popular data analysis tools they will encounter in the workplace. Students analyze a variety of visualizations available in both software programs, completing assessment questions along the way to check their understanding and ability to interpret different forms of information, and practice making informed business decisions.

The WileyPLUS Data Set Library provides instructors with the flexibility to choose how they want to build and assess students’ data analytics skills. A variety of free data sets are available for you to access across all WileyPLUS Accounting courses, saving you valuable time in sourcing out data sets to use with projects, assessments, and homework.

Solve Business Problems with Excel

Gradable Excel Assignments develop the Excel knowledge and skills students need by giving them the opportunity to practice using formulas and functions to complete specific exercises in a real Microsoft Excel worksheet. With exercises based on accounting questions from the book, automatic grading, and immediate and detailed cell-level feedback, students build key skills needed to be competitive in today’s job market while enhancing their understanding of key accounting concepts.

Incorporate Cutting-Edge Topics

Introduce your students to ESG in the accounting context with the WileyPLUS ESG Module , designed to help students understand what ESG is, why it’s important, and how it’s changing the modern accounting and business world. Students work through each pillar of ESG through lessons on Environment, Social, Governance, and Reporting, along with relatable business scenarios with recognizable companies, access to real-world sample reports, and assignable quiz questions

What’s New to the 15 th Edition

• New interactive eTextbook experience that brings content to life with integrated multimedia, interactivities, and in-line practice at the point of learning.
• New WileyPLUS ESG Module to expose students to one of the leading topics changing accounting and business practices in industry. Students work through lessons on each pillar of ESG, which include relatable business scenarios with recognizable companies, access to real-world sample reports, and assignable quiz questions.
• New Data Analysis Technology Bootcamps, available for Excel, Tableau, Power BI, Alteryx, and SQL, teach students how to use the software and perform specific tasks with video-based instruction, assignable application exercises, and data sets.
• New Gradable Excel questions focused on completing various data analytics activities within a real Excel environment.
• New Ask an Expert videos feature accounting professionals answering select questions submitted by students to help spotlight modern accounting practices.
• New Practice with a Pro videos feature real accounting professionals walking students through how to understand an important accounting concept and complete a related accounting problem.

Content Changes

• New Lesson Plans provide instructors with helpful classroom activities and suggested assignments to get students engaged, improve their understanding of introductory accounting concepts, and learn to apply the material to real-world contexts.
• New Chapter Opener photos to address DEI where necessary.
• New art program throughout the text to address accessibility and DEI.
• New Feature Stories added to two chapters to highlight current companies that students are familiar with and can relate to.

Jerry J. Weygandt , PhD, CPA, is Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin-Madison. He holds a PhD in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review ; he also has served as president and secretary-treasurer of the American Accounting Association. In addition, he has been actively involved with the American Institute of Certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC). He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation. Professor Weygandt has received the Chancellor’s Award for Excellence in Teaching and the Beta Gamma Sigma Dean’s Teaching Award. He is the recipient of the Wisconsin Institute of CPA’s Outstanding Educator’s Award and the Lifetime Achievement Award. In 2001, he received the American Accounting Association’s Outstanding Educator Award.

Paul D. Kimmel , PhD, CPA, received his bachelor’s degree from the University of Minnesota and his doctorate in accounting from the University of Wisconsin. He is a Senior Lecturer at the University of Wisconsin-Madison and was an Associate Professor at University of Wisconsin – Milwaukee.  He was the recipient of the UWM School of Business Advisory Council Teaching Award, the Reggie Taite Excellence in Teaching Award, and a three-time winner of the Outstanding Teaching Assistant Award at the University of Wisconsin. He has public accounting experience with Deloitte & Touche (Minneapolis) and was a recipient of the Elijah Watts Sells Award for Honorary Distinction for his results on the CPA exam. He is a member of the American Accounting Association and the Institute of Management Accountants and has published articles in  Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, Journal of Accounting Education, and in other journals. He has authored a number of introductory accounting textbooks, published papers, and given numerous talks on issues related to accounting education.

Jill E. Mitchell , MS, MEd, CIA, is a Lecturer at the McIntire School of Commerce at the University of Virginia. Prior to joining the faculty of McIntire, she was a Professor of Accounting at Northern Virginia Community College (NOVA), where she taught face-to-face, hybrid, and online courses, and an adjunct instructor at George Mason University (GMU) where she taught in both undergraduate and graduate programs. She is a past president of the Washington, D.C. Chapter of the Accounting and Financial Women’s Alliance (AFWA), and she served on the board of directors of the Virginia Society of CPAs (VSCPA). She is a member of the American Accounting Association (AAA) and the Institute of Internal Auditors. Jill served on the AAA Education Committee and was the co-chair of the Conference on Teaching and Learning in Accounting (CTLA). Jill was a senior auditor with Ernst & Young’s Business Risk Services practice in Miami, Florida. She is a certified internal auditor and earned an MS in Accountancy from the University of Virginia, an MEd in Instructional Design Technology from George Mason University, and a BBA in Management Information Systems from the University of Georgia. Jill is a recipient of the Outstanding Faculty Award, the Commonwealth’s highest honor for faculty of Virginia’s universities and colleges presented by the State Council of Higher Education for Virginia; the Virginia Community College System Chancellor’s Award for Teaching Excellence; the AFWA’s Women Who Count Award; the AAA Two-Year College Educator of the Year Award; and the AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize, the foremost recognition of an individual who consistently demonstrates the attributes of a superior teacher in the discipline of accounting.

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Chapter 1: Accounting in Action Chapter 2: The Recording Process Chapter 3: Adjusting the Accounts Chapter 4: Completing the Accounting Cycle Chapter 5: Accounting for Merchandising Operations (Perpetual Approach) Chapter 5A: Accounting for Merchandising Operations (Periodic Approach) Chapter 6: Inventories (Periodic Approach) Chapter 6A: Inventories (Perpetual Approach) Chapter 7: Accounting Information Systems Chapter 8: Fraud, Internal Control, and Cash Chapter 9: Accounting for Receivables Chapter 10: Plant Assets, Neutral Resources, and Intangible Assets Chapter 11: Current Liabilities and Payroll Accounting Chapter 12: Accounting for Partnerships Chapter 13: Corporations: Organization and Capital Stock Transactions Chapter 14: Corporations: Dividends, Retained Earnings, and Income Reporting Chapter 15: Long-Term Liabilities Chapter 16: Investments Chapter 17: Statement of Cash Flows Chapter 18: Financial Statement Analysis Chapter 19: Managerial Accounting Chapter 20: Job Order Costing Chapter 20A: Job Order Costing (Non-Debit and Credit Approach) Chapter 21: Process Costing Chapter 22: Cost-Volume-Profit Chapter 23: Incremental Analysis Chapter 24: Budgetary Planning Chapter 25: Budgetary Control and Responsibility Accounting Chapter 26: Standard Costs and Balanced Scorecard Chapter 27: Planning for Capital Investments Appendices A-F: Financial Statements for Apple, Pepsi, Coca-Cola, Amazon.com, Wal-Mart, Louis Vuitton Appendix G: Time Value of Money Appendix H: Activity-Based Costing Cases for Management Decision-Making

Wiley Team for Success. Dedicated to Student Achievement.

The Team for Success authors are dedicated to ensuring that all of their Accounting titles are accessible to students, current, accurate, and have a consistent voice and pedagogy from introductory accounting to the intermediate level. Millions of students worldwide have learned from their exceptional resources—and now students are getting real results using ORION Adaptive Practice available in WileyPLUS for Accounting.

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