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In this inspired new edition, the authors illustrate accounting not as a set of technical procedures to be memorized, but as a way of identifying and understanding business problems and a means for evaluating potential solutions. Now in its fourth edition, the primary goal of this text remains the same-teach readers to understand the impact of accounting information on a company's financial statements. This unique organization introduces readers to the accounting information system and then emphasizes accounting for the activities of the firm in the second half of the book. This engages readers in the type of financing, investing and operating decisions that a firm has to make. The approach is especially ideal for readers who will become users of accounting information because concepts-not procedures-are emphasized.

Financial Accounting: Information for Decisions: Search Results