,
,7
th EDITION
ADVANCED
ACCOUNTING
DEBRA C. JETER
PAUL K. CHANEY
, EDITORIAL DIRECTOR Michael McDonald
AQUISITIONS EDITOR Emily McGee
EDITORIAL MANAGER Judy Howarth
CONTENT MANAGEMENT DIRECTOR Lisa Wojcik
CONTENT MANAGER Nichole Urban
SENIOR CONTENT SPECIALIST Nicole Repasky
PRODUCTION EDITOR Ameer Basha
COVER PHOTO CREDIT © WHYFRAME/Shutterstock
This book was set in 10/12 New Baskerville by SPi Global and printed and bound by Quad Graphics.
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.
Copyright © 2018, 2015, 2012, 2010, 2008 John Wiley & Sons, Inc. All rights reserved. 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 (Web site: www.copyright.com). Requests to the
Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111
River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, or online at: www.wiley.com/go/
permissions.
Evaluation copies are provided to qualified academics and professionals for review purposes only, for use
in their courses during the next academic year. These copies are licensed and may not be sold or transferred
to a third party. Upon completion of the review period, please return the evaluation copy to Wiley. Return
instructions and a free of charge return shipping label are available at: www.wiley.com/go/returnlabel. If you
have chosen to adopt this textbook for use in your course, please accept this book as your complimentary desk
copy. Outside of the United States, please contact your local sales representative.
ISBN: 978-1-119-37320-9 (PBK)
ISBN: 978-1-119-39259-0 (EVAL)
Library of Congress Cataloging-in-Publication Data
Names: Jeter, Debra C. (Debra Coleman), author. | Chaney, Paul K. (Paul
Kent), 1953- author.
Title: Advanced accounting / Debra C. Jeter, Paul K. Chaney.
Description: 7th edition. | Hoboken, NJ : Wiley, [2019] | Includes index. |
Identifiers: LCCN 2018032336 (print) | LCCN 2018034799 (ebook) | ISBN
9781119373247 (Adobe PDF) | ISBN 9781119373254 (ePub) | ISBN 9781119373209
(pbk.)
Subjects: LCSH: Accounting.
Classification: LCC HF5636 (ebook) | LCC HF5636 .J38 2019 (print) | DDC
657/.046–dc23
LC record available at https://lccn.loc.gov/2018032336
The inside back cover will contain printing identification and country of origin if omitted from this page.
In addition, if the ISBN on the back cover differs from the ISBN on this page, the one on the back cover is
correct.
,7
th EDITION
ADVANCED
ACCOUNTING
DEBRA C. JETER
PAUL K. CHANEY
, EDITORIAL DIRECTOR Michael McDonald
AQUISITIONS EDITOR Emily McGee
EDITORIAL MANAGER Judy Howarth
CONTENT MANAGEMENT DIRECTOR Lisa Wojcik
CONTENT MANAGER Nichole Urban
SENIOR CONTENT SPECIALIST Nicole Repasky
PRODUCTION EDITOR Ameer Basha
COVER PHOTO CREDIT © WHYFRAME/Shutterstock
This book was set in 10/12 New Baskerville by SPi Global and printed and bound by Quad Graphics.
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.
Copyright © 2018, 2015, 2012, 2010, 2008 John Wiley & Sons, Inc. All rights reserved. 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 (Web site: www.copyright.com). Requests to the
Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111
River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, or online at: www.wiley.com/go/
permissions.
Evaluation copies are provided to qualified academics and professionals for review purposes only, for use
in their courses during the next academic year. These copies are licensed and may not be sold or transferred
to a third party. Upon completion of the review period, please return the evaluation copy to Wiley. Return
instructions and a free of charge return shipping label are available at: www.wiley.com/go/returnlabel. If you
have chosen to adopt this textbook for use in your course, please accept this book as your complimentary desk
copy. Outside of the United States, please contact your local sales representative.
ISBN: 978-1-119-37320-9 (PBK)
ISBN: 978-1-119-39259-0 (EVAL)
Library of Congress Cataloging-in-Publication Data
Names: Jeter, Debra C. (Debra Coleman), author. | Chaney, Paul K. (Paul
Kent), 1953- author.
Title: Advanced accounting / Debra C. Jeter, Paul K. Chaney.
Description: 7th edition. | Hoboken, NJ : Wiley, [2019] | Includes index. |
Identifiers: LCCN 2018032336 (print) | LCCN 2018034799 (ebook) | ISBN
9781119373247 (Adobe PDF) | ISBN 9781119373254 (ePub) | ISBN 9781119373209
(pbk.)
Subjects: LCSH: Accounting.
Classification: LCC HF5636 (ebook) | LCC HF5636 .J38 2019 (print) | DDC
657/.046–dc23
LC record available at https://lccn.loc.gov/2018032336
The inside back cover will contain printing identification and country of origin if omitted from this page.
In addition, if the ISBN on the back cover differs from the ISBN on this page, the one on the back cover is
correct.
