,
,Accounting For Dummies®, 5th Edition
Published by
John Wiley & Sons, Inc.
111 River St.
Hoboken, NJ 07030-5774
www.wiley.com
Copyright © 2013 by John Wiley & Sons, Inc., Indianapolis, Indiana
Published by John Wiley & Sons, Inc., Indianapolis, Indiana
Published simultaneously in Canada
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,
222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-
8600. Requests to the Publisher for permission should be addressed to the
Permissions Department, John Wiley & Sons, Inc., 111 River Street,
Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, or online at
http://www.wiley.com/go/permissions.
Trademarks: Wiley, the Wiley logo, For Dummies, the Dummies Man
logo, A Reference for the Rest of Us!, The Dummies Way, Dummies Daily,
The Fun and Easy Way, Dummies.com, Making Everything Easier, and
related trade dress are trademarks or registered trademarks of John Wiley &
Sons, Inc. and/or its affiliates in the United States and other countries, and
may not be used without written permission. All other trademarks are the
property of their respective owners. John Wiley & Sons, Inc., is not
associated with any product or vendor mentioned in this book.
Limit of Liability/Disclaimer of Warranty: The publisher and the
author make no representations or warranties with respect to the
accuracy or completeness of the contents of this work and specifically
disclaim all warranties, including without limitation warranties of
, fitness for a particular purpose. No warranty may be created or
extended by sales or promotional materials. The advice and strategies
contained herein may not be suitable for every situation. This work is
sold with the understanding that the publisher is not engaged in
rendering legal, accounting, or other professional services. If
professional assistance is required, the services of a competent
professional person should be sought. Neither the publisher nor the
author shall be liable for damages arising herefrom. The fact that an
organization or Website is referred to in this work as a citation and/or a
potential source of further information does not mean that the author
or the publisher endorses the information the organization or Website
may provide or recommendations it may make. Further, readers should
be aware that Internet Websites listed in this work may have changed
or disappeared between when this work was written and when it is
read.
For general information on our other products and services, please contact
our Customer Care Department within the U.S. at 877-762-2974, outside
the U.S. at 317-572-3993, or fax 317-572-4002.
For technical support, please visit www.wiley.com/techsupport.
Wiley also publishes its books in a variety of electronic formats and by
print-on-demand. Some content that appears in standard print versions of
this book may not be available in other formats. For more information
about Wiley products, visit us at www.wiley.com.
Library of Congress Control Number: 2012956425
ISBN 978-1-118-48222-3 (pbk); ISBN 978-1-118-50262-4 (ebk); ISBN
978-1-118-50263-1 (ebk); ISBN 978-1-118-50264-8 (ebk)
Manufactured in the United States of America
10 9 8 7 6 5 4 3 2 1
,Accounting For Dummies®, 5th Edition
Published by
John Wiley & Sons, Inc.
111 River St.
Hoboken, NJ 07030-5774
www.wiley.com
Copyright © 2013 by John Wiley & Sons, Inc., Indianapolis, Indiana
Published by John Wiley & Sons, Inc., Indianapolis, Indiana
Published simultaneously in Canada
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,
222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-
8600. Requests to the Publisher for permission should be addressed to the
Permissions Department, John Wiley & Sons, Inc., 111 River Street,
Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, or online at
http://www.wiley.com/go/permissions.
Trademarks: Wiley, the Wiley logo, For Dummies, the Dummies Man
logo, A Reference for the Rest of Us!, The Dummies Way, Dummies Daily,
The Fun and Easy Way, Dummies.com, Making Everything Easier, and
related trade dress are trademarks or registered trademarks of John Wiley &
Sons, Inc. and/or its affiliates in the United States and other countries, and
may not be used without written permission. All other trademarks are the
property of their respective owners. John Wiley & Sons, Inc., is not
associated with any product or vendor mentioned in this book.
Limit of Liability/Disclaimer of Warranty: The publisher and the
author make no representations or warranties with respect to the
accuracy or completeness of the contents of this work and specifically
disclaim all warranties, including without limitation warranties of
, fitness for a particular purpose. No warranty may be created or
extended by sales or promotional materials. The advice and strategies
contained herein may not be suitable for every situation. This work is
sold with the understanding that the publisher is not engaged in
rendering legal, accounting, or other professional services. If
professional assistance is required, the services of a competent
professional person should be sought. Neither the publisher nor the
author shall be liable for damages arising herefrom. The fact that an
organization or Website is referred to in this work as a citation and/or a
potential source of further information does not mean that the author
or the publisher endorses the information the organization or Website
may provide or recommendations it may make. Further, readers should
be aware that Internet Websites listed in this work may have changed
or disappeared between when this work was written and when it is
read.
For general information on our other products and services, please contact
our Customer Care Department within the U.S. at 877-762-2974, outside
the U.S. at 317-572-3993, or fax 317-572-4002.
For technical support, please visit www.wiley.com/techsupport.
Wiley also publishes its books in a variety of electronic formats and by
print-on-demand. Some content that appears in standard print versions of
this book may not be available in other formats. For more information
about Wiley products, visit us at www.wiley.com.
Library of Congress Control Number: 2012956425
ISBN 978-1-118-48222-3 (pbk); ISBN 978-1-118-50262-4 (ebk); ISBN
978-1-118-50263-1 (ebk); ISBN 978-1-118-50264-8 (ebk)
Manufactured in the United States of America
10 9 8 7 6 5 4 3 2 1
