Financial Accounting and Reporting

Financial Accounting and Reporting
ISBN-10
0075609746
ISBN-13
9780075609742
Series
Financial Accounting and Reporting
Category
Accounting
Pages
838
Language
English
Published
1999
Publisher
Whitby, Ont. : McGraw-Hill Ryerson
Author
Bryan J. Austin

Description

This text is designed primarily for those introductory financial accounting courses where the focus is on a balance between the understanding and use of accounting information and its preparation. Provided with a backdrop of contemporary management and financial concerns, students will see that accounting is a significant part of the world it purports to portray, and that it is not an end in itself. On the contrary, students are provided the perspective that accounting information is a critical instrument in presenting a corporation's financial picture to important external constituencies. The raising of issues and concerns springing from this orientation facilitates a focus on substance and also frames the student's learning because they have the comfort of a more familiar general business context for thinking about the accounting issue at hand.

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