Accounting : The Basis for Business Decisions

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This text is an introduction to the field of accounting and to the use of accounting information as a basis business decisions. It is intended for use in the first college-level accounting course, which usually spans either two semesters or three quarters.

Our goals in this ninth edition

We have tried to accomplish many things in this ninth edition. Among our most important goals have been to:

  1. Provide students with a better understanding of the environment in which accounting information is developed and used.
  2. Shift emphasis from the preparation of accounting information to its interpretation and use.
  3. Retain a course structure which meets the specific content requirements of most colleges and universities.



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