Essentials of Accounting (9th Edition)

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9780131496934: Essentials of Accounting (9th Edition)

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.

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From the Back Cover:

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.

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.

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.

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