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Introduction to accounting Book

Introduction to accounting
Introduction to accounting, , Introduction to accounting has a rating of 2 stars
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Introduction to accounting, , Introduction to accounting
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  • Introduction to accounting
  • Written by author Ainsworth Penne
  • Published by Boston, Mass. : Irwin/McGraw Hill, c2000., 1999/07/01
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This textbook integrates financial and managerial accounting as opposed to keeping these areas separate, which is done in most books and curriculum. By using the term "integration," 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 of financial and managerial concepts 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 evaluating those business events. 3. An organization around the Statement of Cash Flows, first focusing on Operating Activities (what is my business, my product, who are my customers in Volume 1 and then Financing and Investing Activities (how do I fund my business, how do I expand, what are the financial risks, etc. in Volume 2.


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