Core Concepts of Accounting (8th Edition)

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9780130406712: Core Concepts of Accounting (8th Edition)

Core Concepts of Accounting offers learners a shortcut to understanding the basic terminology and fundamental concepts of accounting. This handy book has been completely revised! It captures the full text of the self paced workbook approach of Essentials of Accounting, Eight Edition, which includes important accounting concepts and terms, a clear explanation of financial statements, the use of financial accounting information, and a comprehensive glossary of over 500 key accounting terms. Other key topics include 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, and statement of cash flows. For individuals interested in entering the accounting field.

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About the Author:

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.

Lesli K. Breitner, D.B.A. and Senior Lecturer at the Daniel J. Evans School of Public Affairs at the University of Washington, teaches financial management and budgeting, public management, and performance management in the Masters in Public Administration Program. In addition, Dr. Breitner teaches the management accounting course for the Executive MBA program at the business school. A former faculty member of Harvard's John F Kennedy School of Government, Dr. Breitner developed the curriculum for an Internet-based financial management sequence for the Masters in Health Care Administration at Seton Hall University. She continues to teach the courses for that online degree program. Professor Breitner received her doctorate from the Department of Accounting and Health Care Management Program at Boston University's Graduate School of Management.

Excerpt. Reprinted by permission. All rights reserved.:

How to Use This Book

This book is intended primarily for those who are studying, or who have completed, the programmed text Essentials of Accounting, 8th ed. It contains the complete text of every point made in that book.

You can use it either to review the meaning of an accounting term or to review an entire topic. Usually, the easiest way to review a term is to look it up in the Glossary. The Glossary gives a short explanation. If you want a longer explanation with examples, the Glossary will refer you to the proper page in the text.

If you want to review a whole topic, you can refer to the Table of Contents for the part and section in which the topic is discussed.

If you have been introduced to accounting by another book, you can review terms or topics in the same way. However, this book, as is the case with all accounting texts, is not by itself a satisfactory way of learning the subject. Students need the "hands-on" experience that is provided by the programmed text or the computer.

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