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This comprehensive introductory text presents the theory and practice of financial and managerial accounting (the balance being about two-thirds financial and one-third managerial). The approach is practical, beginning with sole proprietorships before going on to corporate accounting.
This book starts with a macro view of accounting information by presenting real financial statements. The authors establish how financial statements communicate the financing, operation, and investing activities of a business. To integrate the use of financial statements for decision making, the authors identify a finite set of tools necessary to make business decisions based on financial information. The Decision Toolkit is provided for the reader and integrated throughout the text.
Chosen by the United Nations for use in universities across the former Soviet Union, this 5th edition reflects new trends in accounting education by placing increased emphasis on accounting decision-making, communication and analytical skills, ethics, and international accounting. Revised coverage of managerial accounting incorporates feedback from users and non-users.
Prepared by Barbara Chiappetta, Nassau Community College, and Janice Klimek, Central Missouri State University, this guide covers each chapter and appendix with reviews of the learning objectives, outlines of the chapters, summaries of chapter materials, and additional problems with solutions.
Includes Part 1, Number 1: Books and Pamphlets, Including Serials and Contributions to Periodicals (January - June)