注意 Jan Williams 第15版的基础会计教材中

financial accounting和management accounting分成了两册，本帖提供的是

financial accounting的答案 而教材本论坛已经有了

提供第一章答案供preview

Note that the 15th edition of the book is divided into two seperate books;

the first book focuses on Financial Accounting (chapters 1-15)  

the second book focuses on Managerial Accounting  (chapters 16-26)