Financial Accounting: A Business Process Approach 3rd Edition PDF Download Ebook. Jane L. Reimers explains accounting concepts in a way all readers can understand by organizing the material around how a business works. This text’s business process approach presents a business topic and then shows the accounting concepts behind it–rather than solely explaining accounting concepts based on the balance sheet order.
With a focus on what a business does and less of a focus on bookkeeping, the business process approach in this text helps all majors understand financial statements. The fundamental accounting equation and the path from business transactions to financial statements are at the heart of this approach, including the mechanics of debits and credits in an appendix as an option for professors who want to use this tool.
To become effective users of financial statements, students must understand how financial statements are prepared. This text has received extremely positive feedback from students on the color-coded accounting equation, which enables them to see exactly how business transactions are summarized and presented on each of the four basic financial statements.
With the current scandals occurring in today’s economy, ethics is one aspect of accounting that truly does matter. To help students avoid potential pitfalls and complications involved with ethics, this edition opens each chapter with a current, relevant example stressing the importance of ethics in accounting and business.
This book includes many opportunities to discuss the economic issues facing firms today. For example, in Chapter 3, the Understanding Business feature discusses the cost savings of “going green.” Throughout the book, examples like this help students see how the changes in the economy are reflected in a firm’s financial statements.
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