Essentials of Accounting, 8/E
Robert N. Anthony, Harvard Business School
Leslie Pearlman Breitner, University of Washington

ISBN-10: 0130406724
ISBN-13: 9780130406729

Publisher: Prentice Hall
Copyright: 2003
Format: Paper; 224 pp
Published: 06/12/2003


The leading programmed text in accounting, Essentials of Accounting is a self-teaching, self-paced (features a "split-page" design where students 1) cover the right-hand side of the page, 2) work problems on the left-hand side, and 3) then check their workbook) introduction to financial accounting for active users of business data-rather than preparers of accounting information (bookkeepers). Great for MBA/Vo-Tech programs.

  • NEW—Updated throughout for new FASB pronouncements.
  • NEW—Statement of Cash Flows (Chapter 9) revised.
  • NEW—Chapter 11 on not-for-profit/government accounting.
  • Self-teaching format—Consists of 11 Parts, each with an average of 75 “frames.” Each frame is a sentence or short paragraph that asks students to DO something relevant to the point being made: fill in a blank with the correct word, number, or term; select the correct alternative; calculate an amount; make a journal entry, prepare a simple financial statement. In the early Parts, the frames are relatively short and simple; in later Parts they are more complicated. Repetition is deliberately used throughout to solidify key points and concepts. A “Response Mask” flap on the back cover folds over and “masks” the correct answers (to encourage learning) as the student progresses through the text.
  • A serious focus on the use of information—Rather than on bookkeeping. Describes some of the complicated accounting practices and is entirely consistent with pronouncements of the Financial Accounting Standards Board.
  • A gradual progression in level of rigor—Begins with a conceptual foundation; the mechanics of debits/credits, etc. come later in order not to detract from the underlying concepts.
  • Strong pedagogic support—Includes chapter objectives, “key points to remember,” post tests, and glossary.
  • An accompanying self-contained booklet—Includes an expanded glossary/index of terms with definitions, exhibits, and post-tests with answers for each chapter.

Introduction.
How to Use This Program.
1. Basic Concepts.
2. Balance Sheet Changes; Income Measurement.
3. Accounting Records and Systems.
4. Revenues and Monetary Assets.
5. Expense Measurement; The Income Statement.
6. Inventories and Cost of Sales.
7. Noncurrent Assets and Depreciation.
8. Liabilities and Equity.
9. Statement of Cash Flows.
10. Analysis of Financial Statements.
11. Financial Statements of Nonprofit Organizations.

  • 013149693XEssentials of Accounting, 9/E
    Anthony & Breitner
    © 2006 | Prentice Hall | Paper; 304 pages | Instock
    ISBN-10: 013149693X | ISBN-13: 9780131496934
    Brief Description | Buy from myPearsonStore

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