Accounting Principles Third Edition

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Acquired from Harper and Row, this text is intended for a one-year introductory accounting course. Accounting concepts are presented in a way which is designed to improve comprehension by developing a firm understanding of the "hows" and "whys". The managerial section stresses planning, control and decision-making, as well as the procedures necessary to understand the calculations and implications of these transactions. The text includes examples and data throughout drawn from actual annual reports from over 100 companies, and excerpts from key business publications such as "Wall Street Journal" and "Forbes" The authors devote particular attention to explaining adjusting entries, corporate equity, bonds and other difficult topics. The problems have been designed to reflect current accounting principles.