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Early chapters consider what the accountant is doing to record and summarize economic events affecting a company, taking a user's viewpoint to examine how this information may be applied. The use of actual annual report data is an integral part of the text. Provides an early introduction of the cash flow statement. Discusses accounting in a manufacturing environment and further expands on the complexities of accrual basis accounting. Covers recognition and valuation issues of all asset, liability and owners' equity accounts on the balance sheet. Features a copious amount of problems.
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