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A comprehensive, straightforward description of modern-day principles of financial accounting and reporting which balances practical accounting procedures with the theory and concepts upon which they are based. The book emphasises financial accounting fundamentals as they relate to today's business environment, and illustrates the role that accounting plays in decision making for both external (investor, government official, taxpayer/voter) and internal audiences (the business and financial manager). The book describes both the praparation and the use of financial accounting information for those who have not previously studied accounting. This illustrated textbook differs from typical 'principles' texts in that it is more conceptual, has a faster delivery pace, and takes a corporate approach. Each chapter contains an overview, glossary of key terms, demonstration problem, summary and exercises. Most chapters also include a case study.
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