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This accounting revised text maintains the conceptual, procedural and user-oriented balance of the previous editions. Content alterations reflect major changes happening in both the accounting field and accounting education. This edition includes an increase in real-world examples, a greater focus on the uses of accounting information, and updated material to reflect contemporary accounting practices. Topics are presented concisely and the use and interpretation of accounting information is emphasized. Other features include comprehensive problems which tie together concepts presented over a span of chapters, and extensive end-of-chapter material, which assists students in developing critical thinking skills. The accounting cycles is illustrated using one continuous example, and is presented gradually to eliminate any confusion. New features to this edition include: a discussion of ethics and professional judgemement material; restructuring of current and long-term liabilities; emphasis on the perpetual inventory system; analysis and interpretation of financial statements; and updated managerial accounting material. Also available: study guide (ISBN 0-07-043063-2); instructor's guide (ISBN 0-07-043077-2); OHT's (ISBN 0-07-074582-X); test bank (ISBN 0-07-043078-0); and ISE due mid 1993 (ISBN 0-07-112717-8).
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Robert Meigs received his Ph.D. from the University of Southern California. He is also the author of the successful principles textbook ACCOUNTING: The Basis for Business Decisions.
Mark Bettner is the Chair of Accounting at Bucknell University. He received his Ph.D. at Texas Tech University.
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