The Accounting Cycle : A Debit and Credit Approach explains accounting for a merchandising company. It contains the first 6 chapters of the Quick Notes book entitled Financial Accounting, and a special chapter on the difference between accrual accounting and cash basis accounting. Complete solutions to problems, not just answers, are provided.
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This book is for people who want to learn only the debit and credit procedures that apply to a merchandise company and do not want to spend the extra money required to buy our more complete book entitled Financial AccountingFrom the Back Cover:
Quick Notes work because they follow The Quick Notes Philosophy. The Theory of Optimum Amounts There exists for every CONCEPT to be learned, an optimum amount of explanatory material. There exists for every TOPIC to be learned, an optimum number of concepts to be integrated. There exists for every SUBJECT to be learned, an optimum number of topics to be mastered. By limiting explanatory material to optimum amounts, Quick Notes maximizes learning. The Theory of Optimum Placement There exists for every CONCEPT to be learned and integrated into a TOPIC of concern, a unique place- ment of elements that will maximize learning. By placing related elements on the same page or facing pages, Quick Notes maximizes learning. The Optimum Relationship Between Content and Process Education is the learning of content and process. Content is the what of learning it's the arithmetic of mathematics and the grammar of communication. Process is the application of content it's the problem- solving of mathematics and the writing of communication. Learning begins with content and expands to process. By making the learning of content easier, Quick Notes makes the learning of process easier.
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