Essentials of Accounting

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Designed specifically for active users of business data–rather than preparers of accounting information (bookkeepers), this self-study, self-paced introduction to financial accounting uses an interactive programmed approach to present the ideas and terminology essential to an understanding of balance sheets, income statements, and statements of cash flows. Every frame requires readers to actively solve a problem involving accounting information–e.g., selecting a correct word from two choices, providing an answer, making a journal entry, or preparing a complete balance sheet. Includes the most recent pronouncements of the Financial Accounting Standards Board. The Balance Sheet. Balance Sheet Changes; Income Measurement. Accounting Records and Systems. Revenues and Monetary Assets. Expense Measurement; The Income Statement. Inventories and Cost of Sales. Noncurrent Assets and Depreciation. Liabilities and Equity. Statement of Cash Flows. Analysis of Financial Statements. A self-study manual for those in executive, vocational, or management training programs, and for new hires who are expected to have a knowledge of accounting, especially banks, investment firms, and consulting firms.

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