Publisher's Synopsis
This new Principles of Accounting text helps students navigate their future accounting and business careers with a practical set of accounting tools and the confidence they need to use those tools effectively in making business decisions.
Kimmel, Weygandt, and Kieso motivate students by beginning with the larger picture. Taking a macro–to–micro approach, the discussion starts with real financial statements first, rather than starting with the Accounting Cycle (although the Accounting Cycle is thoroughly covered in Chapters 3 and 4). This innovative approach quickly establishes how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. Throughout, the text clearly demonstrates the importance of accounting to society and the relevance of accounting to students’ future careers.
The authors identify a finite set of tools necessary to make business decisions based on financial information: the Decision Toolkit . This toolkit is consistently re–introduced throughout the text, logically sequenced to take full advantage of the tools presented in earlier chapters, and summarized in the final chapter. This thorough integration of the use of financial statements for decision–making makes this one of the most user–oriented texts currently available.
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