A working knowledge of accounting is essential to the practice of law. The purpose of this text is not to train readers to become accountants, but to make readers fluent in accounting, familiar with its vocabulary, knowledgeable about financial statements, comfortable with analysis of financial information, and aware of the strengths and limitations of the accounting process. The text brings together the central themes of accounting, and includes detailed discussion of the areas critical to income determination, including inventories and depreciation. Chapters are devoted to analysis of financial statements, cash flow, and the subject of reliability of financial information.
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David D. Siegel is a Distinguished Professor of Law at the Albany Law School of Union University. In addition to teaching New York practice, federal jurisdiction and practice and conflict of laws, he writes practice commentaries for McKinney's Consolidated Laws of New York, Annotated, writes the New York State Bar Association's Law Digest and his monthly newsletter, Siegel's Practice Review.
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