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• A comprehensive review problem at the end of Chapter 4 serves as a mini practice set to test all material
covered to that point. Another comprehensive problem at the end of Chapter 19 reviews the material covered
in Chapters 18 and 19. Two comprehensive budgeting problems are also included as business decision cases at
the end of Chapter 23.
• Some of the end-of-chapter problem materials (questions, exercises, problems, business decision cases,
other "Beyond the numbers" items, and comprehensive review problems) have been updated. Each exercise
and problem is identified with the learning objective(s) to which it relates.
• All end-of-chapter exercises and problems have been traced back to the chapters to ensure that nothing is
asked of a student that does not appear in the book. This feature was a strength of previous editions, ensuring
that instructors could confidently assign problems without having to check for applicability. Also, we took
notes while teaching from the text and clarified problem and exercise instructions that seemed confusing to
our students.
Acknowledgments
The development of all eight editions of Accounting: A Business Perspective was an evolving and challenging
process. Significant changes have taken place in the first course in accounting in schools across the country, and the
authors and publisher worked hard throughout the development of this text to stay on top of those changes. We are
grateful to the following individuals for their valuable contributions and suggestions which we have incorporated in
the various editions of this text. The affiliations shown for all individuals are as of the time of their contributions.
Survey Participants
Diane Adcox (University of North Florida-Jacksonville, USA)
Sue Atkinson (Tarleton State University, USA)
Ed Bader (Holy Family College, USA)
Keith Baker (Oglethorpe University, USA)
C. Richard Baker (Fordham University, USA)
Audrie Beck (The American University, USA)
Joe Bentley (Bunker Hill Community College, USA)
Lucille Berry (Webster University, USA)
Robert Bricker (Case Western Reserve, USA)
William Brosi (Delhi College, USA)
Doug Brown (Eastern Montana College, USA)
Stuart Brown (Bristol Community College, USA)
Janice Buddinseck (Wagner College, USA)
Kurt Buerger (Anglo State University, USA)
Robert Cantwell (University of Phoenix-Utah, USA)
Bruce Cassel (Dutchess Community College, USA)
Stan Chu (Borough of Manhattan Community College, USA)
Bruce Collier (University of Texas-El Paso, USA)
Rosalind Cranor (Virginia Polytech Institute, USA)
James Crockett (University of Southern Mississippi, USA)
Accounting Principles: A Business Perspective 14 A Global Text