10e Advanced Accounting Paul Marcus Fischer, PhD, CPA Jerry Leer Professor of Accounting University of Wisconsin, Milwaukee William James Taylor, PhD, CPA, CVA Professor Emeritus of Accounting University of Wisconsin, Milwaukee Rita Hartung Cheng, PhD, CPA Professor of Accounting University of Wisconsin, Milwaukee Advanced Accounting, 10th Edition ª 2009, 2006 South-Western, a part of Cengage Learning Paul M. Fischer, William J. Taylor, Rita H. Cheng ALL RIGHTS RESERVED. No part of this work covered by the copyright hereon may be reproduced or used in any form or by any means—graphic, electronic, or mechanical, including photocopying, recording, taping, Web distribution, information storage and retrieval systems, or in any other manner—except as may be permitted by the license terms herein. Vice President of Editorial, Business: Jack W. Calhoun Editor-in-Chief: Rob Dewey Acquisitions Editor: Matthew Filimonov Developmental Editor: Leslie Kauffman, LEAP Publishing Services, Inc. Senior Content Project Manager: Tim Bailey Marketing Manager: Kristen Hurd Marketing Coordinator: Gretchen Wildauer Manager of Technology, Editorial: John Barans Senior Media Editor: Scott Hamilton Website Project Manager: Brian Courter Frontlist Buyer, Manufacturing: Doug Wilke Production Service: LEAP Publishing Services, Inc. Compositor: Cadmus Communications Art Director: Stacy Jenkins Shirley Internal Designer: Mike Stratton Cover Designer: Beckmeyer Design Cover Image: Getty Images/Photographer’s Choice/ Travelpix Ltd. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions Further permissions questions can be emailed to
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