Survey of Accounting 3rd Edition PDF Download Ebook. Thomas Edmonds offers financial and managerial accounting in a single sixteen-week course, presenting the material in a method easy for non-accounting majors to grasp.
This book incorporates the identical pedagogical innovations that have made Edmonds’ financial and managerial titles such quick-rising successes within the market, including his distinctive Horizontal Financial Statements Mannequin and a multiple accounting cycle method that demonstrates the influence of associated events over a series of accounting cycles.
The text eliminates debits and credit, permitting the trainer to show accounting without being slowed down by the method of recording transactions. The Horizontal Monetary Statements Model helps students visualize the simultaneous impact of business occasions on all of the key financial statements (the earnings assertion, the steadiness sheet, and the assertion of money flows). This pedagogical tool is a novel, distinguishing characteristic of the Edmonds texts.
The text truly focuses on the basics of accounting by not going into useless detail or covering too many advanced topics. Edmonds facilitates studying by isolating concepts and presenting them in a logical sequence. Avoiding excessive element reduces length, helps college students keep targeted, and allows professors to more simply transfer by way of all of the matters they need to cover.
Whereas typical financial accounting texts give attention to just one accounting cycle at a time, managers of firms hardly ever make vital choices based mostly on just one accounting cycle. That’s why Edmonds presents the important thing financial statements in a Vertical Statements Model that demonstrates the impression of associated events over multiple accounting cycles.
Coverage of the assertion of money flows begins in the first financial chapter and continues throughout all remaining financial chapters. College students first analyze the money account. With the money account as the data source, making ready a press release of cash flows is simply a matter of classifying occasions as working, investing, or financing activities. This strategy makes this challenging matter extra digestible for students.
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