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Introduction to Financial Accounting (2019)

English | 2019 | ISBN: 1795511516 | 786 Pages | PDF | 2.51 MB

This text is intended for a first course in introductory financial accounting. It follows the Generally Accepted Accounting Principles (GAAP) used in the United States. It focuses on core Introductory Financial Accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization. The text takes a corporate approach (vs. beginning with a sole proprietorship emphasis and then converting to a corporate approach); this consistency throughout the book reduces confusion for the introductory student.