文档介绍：hoy36628_fm_i- 1/27/10 1:55 PM Page i
Advanced
Accounting
Tenth Edition
Joe B. Hoyle
Associate Professor of Accounting
Robins School of Business
University of Richmond
Thomas F. Schaefer
KPMG Professor of Accountancy
Mendoza College of Business
University of Notre Dame
Timothy S. Doupnik
Professor of Accounting
Moore School of Business
University of South Carolina
hoy36628_fm_i- 1/27/10 1:55 PM Page ii
ADVANCED ACCOUNTING
Published by McGraw-Hill/Irwin, a business unit of The McGraw-panies, Inc., 1221 Avenue of the
Americas, New York, NY, 10020. Copyright © 2011, 2009, 2007, 2004, 2001, 1998, 1994, 1991, 1987, 1984
by The McGraw-panies, Inc. All rights reserved. No part of this publication may be reproduced or
distributed in any form or by any means, or stored in a database or retrieval system, without the prior written
consent of The McGraw-panies, Inc., including, but not limited to, in work or other electronic
storage or transmission, or broadcast for distance learning.
Some ancillaries, including electronic and ponents, may not be available to customers outside the
United States.
This book is printed on acid-free paper.
1 2 3 4 5 6 7 8 9 0 WDQ/WDQ 1 0 9 8 7 6 5 4 3 2 1 0
ISBN 978-0-07-813662-7
MHID 0-07-813662-8
Vice president and editor-in-chief: Brent Gordon
Editorial director: Stewart Mattson
Publisher: Tim Vertovec
Senior sponsoring editor: Dana L. Woo
Director of development: Ann Torbert
Development editor: Katie Jones
Vice president and director of marketing: Robin J. Zwettler
Marketing director: Sankha Basu
Associate marketing manager: Dean Karampelas
Vice president of editing, design and production: Sesha Bolisetty
Managing editor: Lori Koetters
Lead production supervisor: Carol A. Bielski
Interior and cover designer: Pam Verros
Media project manager: Joyce J. Chappetto
Cover credit: © Adam Gault/Digital Vision/Getty Images
Typeface: 10/12 Times New