Introduction to Accounting: An Integrated Approach: Volume II, Chapters 14 to 25

Ainsworth, Penne,Plumlee, R David,Deines, Dan,Larson, Cathy Xanthaky

ISBN 10: 0256233748 / ISBN 13: 9780256233742

Published by Irwin/McGraw-Hill, 1996

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Bibliographic Details

• Title: Introduction to Accounting: An Integrated Approach: Volume II, Chapters 14 to 25
• Publisher: Irwin/McGraw-Hill
• Publication Date: 1996
• Language: English
• ISBN 10: 0256233748
• ISBN 13: 9780256233742
• Binding: hardcover
• Condition: Good

About this title

Synopsis

This textbook integrates financial and managerial accounting as opposed to keeping these areas separate, which is done in most books and most curriculum. By “integration” we mean the authors focus on the business event and examine that event from both an external financial reporting perspective and an internal management decision making perspective. The text incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through Pause & Reflect “probing” questions placed sporadically throughout each chapter, Of Interest boxes that provide additional information relating to the chapter concepts, and end of chapter group exercises. There are three key distinctions to the Ainsworth/Deines/Plumlee/Larson approach. They are: 1. Integration—described in preceding paragraph; 2. Within the context of business events, ADPL is organized by planning for events; performing those events (in other words, capturing them in the financial statements) and finally, evaluating those business events. 3. Organized around the Statement of Cash Flows, first focusing on Operating Activities (what is my business, my product, who are my customers?---Volume 1 and then Financing and Investing Activities (how do I fund my business, how do I expand, what are the financial risks, etc?) Volume 2.