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　　1.Continued emphasis on helping students learn accounting concepts: For example, we have added T-accounts in the margin to illustrate the effect of accounting procedures as well as discussed how tight credit policies nearly prevented Apple form fulfilling its first sale.

　　2.Corporate social responsibility: we have profiled some of these companies in the new People, Planet, and Profit Insight boxes, such as PepsiCo, to highlight their sustainable business practices.

　　3.Student-Friendly Companies: such as Clif Bar, Groupon, REI, and Skechers.

　　4.Enhanced Homework Material: In each chapter, we have updated Self-Test Questions, Questions, Brief Exercises, Do it! Review, Exercises, Problems, and Research Cases, Financial analysis and reporting problems have been updated in accordance with the new Tootsie Roll and Hershey financial statements. Finally, new Considering People, Planet, and Profit problems are included to offer students experience in evaluating corporate social responsibility.

　　5.Comprehensive Revision: This edition war also subject to an overall, comprehensive revision to ensure that it is technically accurate, relevant, and up-to-date.

作者簡介

Paul D. Kimmel

　　現職：University of Wisconsin, Milwaukee

Jerry J. Weygandt

　　現職：University of Wisconsin, Madison

Donald E. Kieso

　　現職：Northern Illinois University