Introduction to Accounting: An Integrated Approach / Edition 3

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This textbook integrates financial and managerial accounting as opposed to keeping these areas separate,which is done in most books and curriculum. By using the term "integration," the authors focus on the business event and examine that event from both an external financial reporting perspective and an internal management decision-making perspective. The text incorporates real-world applications,including actual financial statements,to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through "Pause & Reflect" probing questions placed sporadically throughout each chapter,"Of Interest" boxes that provide additional information relating to the chapter concepts,and end-of-chapter group exercises. There are three key distinctions to the Ainsworth/Deines/Plumlee/Larson approach. They are: 1. Integration of financial and managerial concepts 2. Within the context of business events,ADPL is organized by planning for events; performing those events (in other words,capturing them in the financial statements; and evaluating those business events. 3. An organization around the Statement of Cash Flows,first focusing on Operating Activities (what is my business,my product,who are my customers in Volume 1 and then Financing and Investing Activities (how do I fund my business,how do I expand,what are the financial risks,etc. in Volume 2.
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Product Details

  • ISBN-13: 9780071214247
  • Publisher: McGraw-Hill Companies, The
  • Publication date: 2/28/2003
  • Edition number: 3
  • Pages: 640

Table of Contents

Introduction to Accounting: An Integrated Approach, 6th Edition, Ainsworth
Part One Introduction: Business Operating Activities

Chapter 1: Accounting and Business

Chapter 2: Business Processes and Accounting Information

Chapter 3: Operating Processes: Planning and Control
Part Two Planning: Operating Activities

Chapter 4: Short-term Decision Making

Chapter 5: Strategic Planning Regarding Operating Processes

Chapter 6: Planning, the Balanced Scorecard, and Budgeting
Part Three Recording and Evaluating: Operating Activities

Chapter 7: Accounting Information Systems

Chapter 8: Purchasing/Human Resources/Payment Process: Recording and Evaluating Expenditure Process Activities

Chapter 9: Recording and Evaluating Conversion Process Activities

Chapter 10: Marketing/Sales/Collection/Customer Support Process: Recording and Evaluating Revenue Process Activities
Part Four Introduction: Capital Resource Process Activities

Chapter 11: Time Value of Money
Part Five Planning: Capital Resource Process Activities

Chapter 12: Planning Investments: Capital Budgeting

Chapter 13: Planning Equity Financing

Chapter 14: Planning Debt Financing
Part Six Recording and Evaluating Capital Resource Process Activities

Chapter 15: Recording and Evaluating Capital Resource Process Activities: Financing

Chapter 16: Recording and Evaluating Capital Resource Process Activities: Investing
Part Seven Evaluating: Operating and Capital Resource Processes

Chapter 17: Company Performance: Profitability

Chapter 18: Company Performance: Owners’ Equity and Financial Position

Chapter 19: Company Performance: Cash Flows

Chapter 20: Company Performance: Comprehensive Evaluation

Appendix: Apple’s 2008 Financial Statements and Accompanying Notes

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