This third edition has been updated to reflect current accounting standards. It uses a decision-making approach as the foundation for explaining the need for, and the role of, accounting information in a modern economy. It also aims to teach students how to become good accounting technicians and to help them to understand why the double entry paradigm is used and what the resulting financial statements mean. This edition has been condensed from 18 to 14 chapters and it has adopted a modular approach to topic presentation. ...
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This third edition has been updated to reflect current accounting standards. It uses a decision-making approach as the foundation for explaining the need for, and the role of, accounting information in a modern economy. It also aims to teach students how to become good accounting technicians and to help them to understand why the double entry paradigm is used and what the resulting financial statements mean. This edition has been condensed from 18 to 14 chapters and it has adopted a modular approach to topic presentation. The financial analysis chapter is based on an actual corporate annual report (from Caterpillar). The book-keeping examples are carried through from chapters 3 to 6. There is a summary of highlights at the end of each chapter.
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