商品詳細

ACCOUNTING takes the reader through the basics: what accounting information is, what it means, and how it is used. It provides a "big picture" of accounting and the use of accounting information without getting bogged down in details and procedures. In an environment where the market continues to demand "user-oriented" material, this conceptually-oriented approach makes it unique. The text is appropriate for a one-semester course that which presents a basic understanding of accounting information. It was written especially for non-accountants who need to gain a basic understanding of how to use accounting information to make financial decisions. The authors begin by emphasizing the developments that have occurred to meet the needs of users of accounting information and dispelling the notion that accounting standards are just a code of rules. The remainder is divided between financial accounting (chapters 2-11) and managerial accounting (12-16). The spiral approach to learning is consistently used to reinforce concepts. Students are given a glimpse of the big picture at the beginning of each chapter, and then the chapter builds to fill in additional details needed to fully comprehend the complete picture. And the exposure to financial statements helps students gain the decision-making and problem-solving abilities so crucial outside the academic environment.