Publisher's Synopsis
"This text focuses on the development of decision-making skills. The decision-making emphasis is evident from a review of the table of contents. You will notice that topics related to decision making are placed first while procedural topics like manufacturing cost flow, job order, and process costing are placed at the end of our text. In addition, we have made an effort to reduce the coverage of recording procedures. Accordingly, the text is a natural fit for schools that have decided to take a user-oriented approach for their introductory financial accounting course. The text places an unusually heavy emphasis on service and merchandising companies. For example, the budgeting chapter uses a merchandising business while most traditional texts use a manufacturing company. Using a merchandising company is not only more relevant but also simplifies the learning environment, thereby making it easier for students to focus on budgeting concep
