Working Papers, Chapters 15-26 to Accompany Financial and Managerial Accounting

Copyright © 2012 by John Wiley & Sons, Inc.

Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than

200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a

foundation of principles that include responsibility to the communities we serve and where we live and work. In 2008,

we launched a Corporate Citizenship Initiative, a global effort to address the environmental, social, economic, and

ethical challenges we face in our business. Among the issues we are addressing are carbon impact, paper specifications

and procurement, ethical conduct within our business and among our vendors, and community and charitable support.

For more information, please visit our

website: www.wiley.com/go/citizenship.

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 per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive,

Danvers, MA 01923, [phone], fax [phone], or on the web at www.copyright.com. Requests to the

Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River ...