Managerial: Accounting

VICE PRESIDENT AND PUBLISHER George Hoffman

ASSOCIATE PUBLISHER Christopher DeJohn

SENIOR AQUISITIONS EDITOR Michael McDonald

ASSOCIATE EDITOR Brian Kamins

SENIOR DEVELOPMENT EDITOR Mary O'Sullivan

SENIOR MARKETING MANAGER Ramona Sherman

EXECUTIVE MEDIA EDITOR Allison Morris

MEDIA EDITOR Greg Chaput

CREATIVE DIRECTOR Harold Nolan

DESIGNER Jim O'Shea

PRODUCTION MANAGER Dorothy Sinclair

SENIOR PRODUCTION EDITOR Trish McFadden

PHOTO EDITOR Sheena Goldstein

PRODUCTION MANAGEMENT SERVICES Furino Production

COVER DESIGN Howard Grossman

This book was set in Sabon Roman by Aptara®, Inc. and printed and bound by Courier Companies. The cover was printed by Courier Companies.

This book is printed on acid free paper.∞

Copyright © 2011 John Wiley & Sons, Inc. All rights reserved. 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, Inc., 222 Rosewood Drive, Danvers, MA 01923, [phone], fax [phone] or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, [phone], ...