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The text begins by explaining the role of financial accounting in society, and then describes the underlying structure of double entry accounting systems and the process of recording economic events that impact the value of the organization through the journals and the ledger.
Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes.
This textbook covers all the topics that are typically taught in a principles of financial accounting course. The instructor or student who will use it will find great material including very well explained examples.
Financial Accounting. This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions. For questions about this textbook please contact textbookuse@umn.edu.
Principles of Accounting meets scope and sequence requirements of a two-semester accounting course that covers financial and managerial accounting.
Chapter 1 Introduction to accounting 1 Chapter 2 Statement of financial position and income statement 9 Chapter 3 Double entry bookkeeping 29 Chapter 4 Inventory 55 Chapter 5 Sales tax 75...
What Is Accounting, and What Are the Key Accounting Principles and Concepts? 9 Generally Accepted Accounting Principles 9 International Financial Reporting Standards 9 The Business Entity Principle 10 The Reliability (Objectivity) Principle 10 The Cost Principle 10 Accounting Ethics: A Matter of Trust 10 What Is the Role of Accounting in a ...
This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.
The textbook contains all material typically covered in a financial accounting course. It does have a chapter devoted to auditing as well as introduction to some advanced topics such as post-retirement benefits and deferred taxes.
One of the most widely used introductory accounting textbooks, Phillips, Fundamentals of Financial Accounting focuses on four key attributes: ∙ Engaging Writing and Illustrations