,Advanced
Accounting
Thirteenth 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
Associate Professor of Accounting
School of Business
College of Charleston
hoy44953_fm_i-xxii i 11/01/16 08:59 PM
,ADVANCED ACCOUNTING, THIRTEENTH EDITION
Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2017 by McGraw-Hill
Education. All rights reserved. Printed in the United States of America. Previous editions © 2015, 2013, and
2011. 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 McGraw-Hill Education, including, but not
limited to, in any network or other electronic storage or transmission, or broadcast for distance learning.
Some ancillaries, including electronic and print components, 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 LWI 21 20 19 18 17 16
ISBN 978-1-259-44495-1
MHID 1-259-44495-3
Chief Product Officer, SVP Products & Markets: G. Scott Virkler
Vice President, General Manager, Products & Markets: Marty Lange
Managing Director: Tim Vertovec
Marketing Director: Natalie King
Brand Manager: Becky Olson
Director, Product Development: Rose Koos
Director of Digital Content: Peggy Hussey
Associate Director of Digital Content: Kevin Moran
Lead Product Developer: Kris Tibbetts
Product Developer: Kevin Moran
Marketing Manager: Zach Rudin
Market Development Manager: Erin Chomat
Digital Product Analyst: Xin Lin
Director, Content Design & Delivery: Linda Avenarius
Program Manager: Daryl Horrocks
Content Project Managers: Dana M. Pauley / Brian Nacik
Buyer: Jennifer Pickel
Design: Egzon Shaqiri
Content Licensing Specialists: Shawntel Schmitt/DeAnna Dausener
Cover Image: © Westend61 Premium/Shutterstock
Compositor: SPi Global
Printer: LSC Communications
All credits appearing on page or at the end of the book are considered to be an extension of the copyright page.
Library of Congress Cataloging-in-Publication Data
Names: Hoyle, Joe Ben, author. | Schaefer, Thomas F., author. | Doupnik,
Timothy S., author.
Title: Advanced accounting / 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, Associate Professor of Accounting, School
of Business, College of Charleston.
Description: Thirteenth Edition. | New York, NY : McGraw-Hill Education,
2016. | Revised edition of the authors’ Advanced accounting, 2015.
Identifiers: LCCN 2016040833 | ISBN 9781259444951 (hardback)
Subjects: LCSH: Accounting. | BISAC: BUSINESS & ECONOMICS / Accounting /
General.
Classification: LCC HF5636 .H69 2016 | DDC 657/.046—dc23
LC record available at https://lccn.loc.gov/2016040833
The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does
not indicate an endorsement by the authors or McGraw-Hill Education, and McGraw-Hill Education does not
guarantee the accuracy of the information presented at these sites.
mheducation.com/highered
hoy44953_fm_i-xxii ii 11/01/16 08:59 PM
, To our families
hoy44953_fm_i-xxii iii 11/01/16 08:59 PM
Accounting
Thirteenth 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
Associate Professor of Accounting
School of Business
College of Charleston
hoy44953_fm_i-xxii i 11/01/16 08:59 PM
,ADVANCED ACCOUNTING, THIRTEENTH EDITION
Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2017 by McGraw-Hill
Education. All rights reserved. Printed in the United States of America. Previous editions © 2015, 2013, and
2011. 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 McGraw-Hill Education, including, but not
limited to, in any network or other electronic storage or transmission, or broadcast for distance learning.
Some ancillaries, including electronic and print components, 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 LWI 21 20 19 18 17 16
ISBN 978-1-259-44495-1
MHID 1-259-44495-3
Chief Product Officer, SVP Products & Markets: G. Scott Virkler
Vice President, General Manager, Products & Markets: Marty Lange
Managing Director: Tim Vertovec
Marketing Director: Natalie King
Brand Manager: Becky Olson
Director, Product Development: Rose Koos
Director of Digital Content: Peggy Hussey
Associate Director of Digital Content: Kevin Moran
Lead Product Developer: Kris Tibbetts
Product Developer: Kevin Moran
Marketing Manager: Zach Rudin
Market Development Manager: Erin Chomat
Digital Product Analyst: Xin Lin
Director, Content Design & Delivery: Linda Avenarius
Program Manager: Daryl Horrocks
Content Project Managers: Dana M. Pauley / Brian Nacik
Buyer: Jennifer Pickel
Design: Egzon Shaqiri
Content Licensing Specialists: Shawntel Schmitt/DeAnna Dausener
Cover Image: © Westend61 Premium/Shutterstock
Compositor: SPi Global
Printer: LSC Communications
All credits appearing on page or at the end of the book are considered to be an extension of the copyright page.
Library of Congress Cataloging-in-Publication Data
Names: Hoyle, Joe Ben, author. | Schaefer, Thomas F., author. | Doupnik,
Timothy S., author.
Title: Advanced accounting / 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, Associate Professor of Accounting, School
of Business, College of Charleston.
Description: Thirteenth Edition. | New York, NY : McGraw-Hill Education,
2016. | Revised edition of the authors’ Advanced accounting, 2015.
Identifiers: LCCN 2016040833 | ISBN 9781259444951 (hardback)
Subjects: LCSH: Accounting. | BISAC: BUSINESS & ECONOMICS / Accounting /
General.
Classification: LCC HF5636 .H69 2016 | DDC 657/.046—dc23
LC record available at https://lccn.loc.gov/2016040833
The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does
not indicate an endorsement by the authors or McGraw-Hill Education, and McGraw-Hill Education does not
guarantee the accuracy of the information presented at these sites.
mheducation.com/highered
hoy44953_fm_i-xxii ii 11/01/16 08:59 PM
, To our families
hoy44953_fm_i-xxii iii 11/01/16 08:59 PM
