Essentials of Accounting and Post Test Booklet 8
Autor Robert N Anthony, Leslie Pearlman Breitneren Limba Engleză Paperback – 2 oct 2002
The leading programmed text in accounting, Essentials of Accounting is a self-teaching, self-paced introduction to financial accounting for active users of business data, rather than preparers of accounting information (bookkeepers).
It presents the ideas and terminology essential to an understanding of balance sheets, income statements, and statements of cash flows. Every frame requires students to 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.
Appropriate for undergraduate and graduate, executive, vocational or management training. It has been successfully used for summer reading by incoming MBA students. May also be used in conjunction with software to provide core material in a computerized accounting course.
An ideal introduction/review, this supplemental text frees up professors from at least five class sessions in a conventional first course in accounting, and is ideal for those entering or in the first weeks of an MBA program.
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Specificații
ISBN-13: 9780131025714
ISBN-10: 0131025716
Pagini: 110
Dimensiuni: 216 x 279 x 13 mm
Greutate: 0.61 kg
Ediția:8Nouă
Editura: Pearson Education
Colecția Prentice Hall
Locul publicării:Upper Saddle River, United States
ISBN-10: 0131025716
Pagini: 110
Dimensiuni: 216 x 279 x 13 mm
Greutate: 0.61 kg
Ediția:8Nouă
Editura: Pearson Education
Colecția Prentice Hall
Locul publicării:Upper Saddle River, United States
Cuprins
Introduction.
How to Use This Program.
1. Basic Concepts.
2. Balance Sheet Changes; Income Measurement.
3. Accounting Records and Systems.
4. Revenues and Monetary Assets.
5. Expense Measurement; The Income Statement.
6. Inventories and Cost of Sales.
7. Noncurrent Assets and Depreciation.
8. Liabilities and Equity.
9. Statement of Cash Flows.
10. Analysis of Financial Statements.
11. Financial Statements of Nonprofit Organizations.
Recenzii
"This book will be of great value to corporate management trainees, as well as to business school students who want to 'hit the ground running.'" — Professor Jonathan B. Schiff, Fairleigh Dickinson University
"We have effectively used Essentials of Accounting in our introductory graduate level course in financial accounting. Dr. Anthony is clearly one of the leading academics in our field and has demonstrated an ability to communicate a difficult body of knowledge to generations of accounting students." — Professor Steven Lilien, Baruch College
"Essentials of Accounting serves as an indispensable tool for teaching and as a guidebook for anyone wanting to understand the foundations of accounting in an easy, highly interactive way. It is simply the best." — Professor Philip DiSalvio, Seton Hall University
Notă biografică
Robert N. Anthony is the Ross Graham Walker Professor of Management Control (Emeritus) at Harvard Business School, and a trustee of both Colby College and the Dartmouth-Hitchcock Medical Center. A former President of the American Accounting Association, Dr. Anthony has also been Assistant Secretary of Defense, Controller. He has received awards including "Outstanding Accounting Educator" from the American Accounting Hall of Fame.
Leslie K. Breitner, D.B.A., and Lecturer in Public Policy, teaches financial management, financial statement analysis, and management control for government and nonprofit organizations at Harvard's Kennedy School of Government. In addition, Dr. Breitner has developed and taught an online financial management course for a master's program in health care management at Seton Hall University. Prior to coming to the Kennedy School she was a full-time member of the faculty in the Graduate School for Health Studies, Health Care Administration Program at Simmons College. She received her doctorate from the Departments of Accounting and Health Care Management at Boston University's Graduate School of Management.
Leslie K. Breitner, D.B.A., and Lecturer in Public Policy, teaches financial management, financial statement analysis, and management control for government and nonprofit organizations at Harvard's Kennedy School of Government. In addition, Dr. Breitner has developed and taught an online financial management course for a master's program in health care management at Seton Hall University. Prior to coming to the Kennedy School she was a full-time member of the faculty in the Graduate School for Health Studies, Health Care Administration Program at Simmons College. She received her doctorate from the Departments of Accounting and Health Care Management at Boston University's Graduate School of Management.
Textul de pe ultima copertă
Concept
This self-paced introduction to financial accounting presents the ideas and terminology essential to an understanding of balance sheets, income statements, and statements of cash flows. This engaging text is aimed at he active user of business data. Essentials of Accounting requires readers to solve accounting problems, based on the authors' belief that this is the most effective way to understand the meaning and use of accounting information.
Thus, every frame requires student involvement-either selecting a correct word from two choices, providing an answer, making a journal entry, or preparing a complete balance sheet.
Features
This self-paced introduction to financial accounting presents the ideas and terminology essential to an understanding of balance sheets, income statements, and statements of cash flows. This engaging text is aimed at he active user of business data. Essentials of Accounting requires readers to solve accounting problems, based on the authors' belief that this is the most effective way to understand the meaning and use of accounting information.
Thus, every frame requires student involvement-either selecting a correct word from two choices, providing an answer, making a journal entry, or preparing a complete balance sheet.
Features
- Detailed step-by-step approach guarantees mastery of basics.
- Develops essential ideas from basic concepts and defines accounting terms through concise examples.
- Self-contained booklet includes an expanded glossary/index of terms with definitions, exhibits, and post tests with answers for each chapter.
Caracteristici
- NEW - Updated throughout for new FASB pronouncements.
- NEW - Statement of Cash Flows (Chapter 9) revised.
- NEW - Chapter 11 on not-for-profit/government accounting.
- Self-teaching format—Consists of 11 Parts, each with an average of 75 “frames.” Each frame is a sentence or short paragraph that asks students to DO something relevant to the point being made: fill in a blank with the correct word, number, or term; select the correct alternative; calculate an amount; make a journal entry, prepare a simple financial statement. In the early Parts, the frames are relatively short and simple; in later Parts they are more complicated. Repetition is deliberately used throughout to solidify key points and concepts. A “Response Mask” flap on the back cover folds over and “masks” the correct answers (to encourage learning) as the student progresses through the text.
- A serious focus on the use of information—Rather than on bookkeeping. Describes some of the complicated accounting practices and is entirely consistent with pronouncements of the Financial Accounting Standards Board.
- A gradual progression in level of rigor—Begins with a conceptual foundation; the mechanics of debits/credits, etc. come later in order not to detract from the underlying concepts.
- Strong pedagogic support—Includes chapter objectives, “key points to remember,” post tests, and glossary.
- An accompanying self-contained booklet—Includes an expanded glossary/index of terms with definitions, exhibits, and post-tests with answers for each chapter.
Caracteristici noi
- Updated throughout for new FASB pronouncements.
- Statement of Cash Flows (Chapter 9) revised.
- Chapter 11 on not-for-profit/government accounting.