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Current Assets Exercises I

Current Assets Exercises I

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Author: Larry M. Walther, Christopher J. Skousen

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This exercise book is the first of four exercise books that correspond directly with the Current Assets textbook. The exercises relate specifically to Part 1 of the Current Assets textbook. Students will work exercises related to sales, trade discounts, and cash discounts. Exercises cover purchase considerations for merchandising business, acquisitions of merchandise, purchase returns and allowances, discounts, freight charges, cost of goods sold, and closing entries. Exercises also cover alternative inventory systems and detailed income statement analysis.

ABOUT THE AUTHOR

Larry M. Walther, Christopher J. Skousen

Larry M. Walther, Ph.D., CPA, CMA, is the Ernst & Young Professor and Head of the School of Accountancy at Utah State University. Dr. Walther has authored numerous accounting textbooks and articles, and has served as director and/or consultant to a number to a number of public and nonpublic companies. Dr. Walther obtained his Ph.D. in accounting from Oklahoma State University and has public accounting experience with Ernst & Young. He currently serves as the accounting accreditation committee of the AACSB and is past president for the federation of schools of accountancy. Dr. Chris Skousen obtained his Ph.D. at Oklahoma State University. He earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon office, and as an intern in their in Düsseldorf, Germany office, and at Squire & Co. Dr. Skousen has taught accounting at Utah State University, The University of Texas at Arlington, Oklahoma State University, and Brigham Young University-Idaho. He has published in Accounting Horizons, Behavior Research in Accounting, Accounting and the Public Interest, and other journals.

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