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Exam (elaborations)

Accounting: What the Numbers Mean 13th Edition Marshall – Complete Solution Manual & Quiz Bank (Chapters 1-17)

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Unlock your academic success with the official-style Solution Manual for Accounting: What the Numbers Mean, 13th Edition by David Marshall, Wayne McManus, and Daniel Viele. This comprehensive resource provides step-by-step solutions to every exercise, mini-exercise, and complex problem presented in the textbook. What is included in this study package? • Detailed Solutions: Complete answers for all chapters, including the accounting equation, financial statement relationships, and asset valuation. • Chapter Outlines & Objectives: Master the key concepts such as the FASB Conceptual Framework, Accrual Accounting, Activity-Based Costing (ABC), and Net Present Value (NPV). • Take-Home Quizzes & Answer Keys: Test your knowledge with actual chapter-specific quizzes and their corresponding keys to prepare for exams. • Real-World Case Analysis: In-depth solutions for iconic corporate cases involving Apple Inc., Campbell Soup Company, McDonald’s, and Coca-Cola. Key Topics Covered: • Financial Accounting: The bookkeeping process, current assets (cash, receivables, inventory), long-term assets (PP&E, Intangibles), liabilities, and stockholders' equity. • Financial Statement Analysis: Liquidity, profitability, and leverage ratios, including the DuPont Model. • Managerial Accounting: Cost-Volume-Profit (CVP) relationships, cost behavior, flexible budgeting, and capital budgeting for decision-making. Perfect for students who want to verify their homework, improve their grades, and deeply understand the mechanics behind the numbers.

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Accounting: What the Numbers Mean
Course
Accounting: What the Numbers Mean

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Uploaded on
January 8, 2026
Number of pages
705
Written in
2025/2026
Type
Exam (elaborations)
Contains
Questions & answers

Subjects

  • accounting 13e quiz bank
  • accounting what the numbers mean 13th edition
  • david marshall solution manual
  • marshall mcmanus viele solutions
  • financial statement analysis ratios
  • managerial accounting practic

Content preview

Instructor’sVManualV/VSolutionsVManu
al
FullVSolutionVManualVforVAccountingVWhatVTheVNumbersVMeanV13thVEditionVDavidVMarshall



CHAPTER
Accounting—Present and Past V V


1

CHAPTERVOUTLINE:

I. WhatVIsVAccounting?
A. Definition
B. UsesVofVAccountingVInformation
C. Classifications
1. FinancialVAccounting
2. ManagerialVAccountingV/VCostVAccounting
3. AuditingV—VPublicVAccounting
4. InternalVAuditing
5. GovernmentalVandVNot-for-ProfitVAccounting
6. IncomeVTaxVAccounting

II. HowVHasVAccountingVDeveloped?
A. EarlyVHistory
B. TheVAccountingVProfessionVinVtheVUnitedVStates
C. FinancialVAccountingVStandardVSettingVatVtheVPresentVTime
1. FinancialVAccountingVStandardsVBoard
2. StandardsVareVEvolving
D. StandardsVforVOtherVTypesVofVAccounting
1. ManagerialVAccountingV/VCostVAccounting
2. Auditing
3. GovernmentalVandVNot-for-ProfitVAccounting
4. IncomeVTaxVAccounting
E. InternationalVAccountingVStandards
F. EthicsVandVtheVAccountingVProfession

III. TheVConceptualVFramework
A. Context
B. SummaryVofVConceptsVStatementVNo.V8,VChapterV1V—
VTheVObjectiveVofVGeneralVPurposeVFinancialVReporting
C. ObjectivesVofVFinancialVReportingVforVNonbusinessVOrganizations
IV. PlanVofVtheVBook


4-1
©VMcGrawVHillVLLC.VAllVrightsVreserved.VNoVreproductionVorVdistributionVwithoutVtheVpriorVwrittenVconsentVofVMcGr
awVHillVLLC.

, Instructor’sVManualV/VSolutionsVManu
al


TEACHING/LEARNINGVOBJECTIVES:

Principal:

1. ToVpresentVaVdefinitionVofVaccounting.

2. ToVidentifyVandVdescribeVdifferentV classificationsVofVaccounting.

3. ToVemphasizeVthatVfinancialVaccountingVstandardsVareVnotVaV―fixedVcodeVofVrules,‖Vbu
tVareVestablishedVinVresponseVtoVuserVneedsVandVbusinessVdevelopments.VAccountantsVn
eedVtoVapplyVprofessionalVjudgmentVinVtheVapplicationVofVaccountingVprinciples.

4. ToVemphasizeVtheVroleVandVsourcesVofVethicsVforVtheVaccountingVprofession.

Supporting:

5. ToVsummarizeVhowVaccountingVhasVevolvedVoverVtime.

6. ToVidentifyVsourcesVofVstandardsVforVotherVtypesVofVaccountingVandVtoVcontrastVthe
seVwithVfinancialVaccountingVstandards.

7. ToVintroduceVtheVissuesVassociatedVwithVtheVdevelopmentVofVinternationalVacco
untingVstandards.

8. ToVdescribeVtheVcontextVofVtheVFASBVConceptualVFrameworkVproject.

9. ToVsummarizeVConceptsVStatementVNo.V8,VChapterV1V—
VTheVObjectiveVofVGeneralVPurposeVFinancialVReporting.


10. ToVrelateVtheVobjectivesVofVfinancialVreportingVforVnonbusinessVorganizationsVtoVth
oseVofVbusinessVenterprises.

TEACHINGVOBSERVATIONS/ASSIGNMENTVSUGGESTIONS:

1. StudentsVshouldVbeVputVonVnoticeVaboutVtheVjargonVofVaccounting,VtheVuseVofVsynony
mousVterms,VtheVimportanceVofVtheVcontextVwithinVwhichVaVtermVisVused,VandVtheVnee
dVforVprecisionVinVtheVuseVofVterminology.VTheVfirstVexampleVofVjargonVisVtheVtermVe
ntity.

2. WhenVdiscussingV"AuditingV—
VPublicVAccounting,"VhaveVstudentsVfindVtheVauditors'VopinionVinVtheVCampbellVSoupV
CompanyV2020VAnnualVReportV(seeVpagesV87-
88VofVtheVAppendix).VEmphasizeVthatVaV"cleanVopinion"VisVnotVaV"cleanVbillVofVhealt
h."

3. DiscussVtheVSummaryVofVConceptsVStatementVNo.V8,VChapterV1V—
4-2
©VMcGrawVHillVLLC.VAllVrightsVreserved.VNoVreproductionVorVdistributionVwithoutVtheVpriorVwrittenVconsentVofVMcGr
awVHillVLLC.

, Instructor’sVManualV/VSolutionsVManu
VTheVObjectiveVofVFinancialVReporting,VinVdetail. al




4-3
©VMcGrawVHillVLLC.VAllVrightsVreserved.VNoVreproductionVorVdistributionVwithoutVtheVpriorVwrittenVconsentVofVMcGr
awVHillVLLC.

, Instructor’sVManualV/VSolutionsVManu
al
4. AssignVExerciseV1-
1.VEncourageVstudentsVtoVexperimentVwithVwebsitesVthatVareVofVinterest.VInVaddition,Vo
rVasVanValternativeVtoVhavingVstudentsVrequestVtheirVownVannualVreports,VdistributeVrep
ortsVthatVhaveVbeenVobtainedVbyVtheVinstructor.

5. UseVExerciseV1-
5VtoVgenerateVdiscussionVaboutVtheVimportanceVofVethicalVstandardsVinVgeneralVandVind
ependenceV(inVbothVappearanceVandVfact)VinVparticular.VFollowVupVwithVaVbriefVlookVa
tVExerciseV1-7VconcerningVauditVindependenceVstandards.


SOLUTIONS:

E1.3. ThisVexerciseVprovidesVanVopportunityVtoVgaugeVwhereVtheVstudentsVareVinVte
rmsVofVtheirVpriorVbackgroundVinVaccounting,VbeVitVpracticalVorVeducational,
VandVtoVclearVupVsomeVofVtheVcommonVmisconceptionsV(i.e.,VtoVexplainVthat
VaccountingVgoes
beyondVtheV―howVto‖VaspectsVofVbookkeepingVandVinvolvesVtheVuseVofVjudg
ment).

E1.4. ThisVexerciseVprovidesVanVopportunityVtoValignVstudentVandVinstructorVexpecta
tions.VForVfirst-
timeVinstructorsVinVthisVcourse,VorVforVthoseVhavingVaVdiverseVstudentVgroup,
VyouVwillVgetVaVglimpseVatVtheVcommonVperceptionsVstudentsVhaveVconcerni
ngVtheVcourseVcontent,VlevelVofVdifficulty,VandVmethodsVofVpresentation,
testing/evaluation,VandVgrading.

E1.5. TheVprincipalVfactorsVJimVSandroliniVmustVconsiderVareVhisVcompetenceVandV
independence.VIsVheVcompetentVtoVprepareVfinancialVstatementsVforVaVcompan
yVthatVoperatesVinVaVdifferentVindustryVthanVtheVoneVinVwhichVheVworks?VAc
ceptingVaVcontingentVfeeVarrangementVwouldVnormallyVcauseVanVimpairmentV
ofVhis
independenceVbecauseVheVwouldVdirectlyVbenefitVifVtheVloanVwereVtoVbeVappr
oved.




4-4
©VMcGrawVHillVLLC.VAllVrightsVreserved.VNoVreproductionVorVdistributionVwithoutVtheVpriorVwrittenVconsentVofVMcGr
awVHillVLLC.
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