Introduction to Accounting: An Integrated Approach 6th Edition PDF Download Ebook. Penne Ainsworth and Dan Deines incorporate 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 Enhance Your Understanding “probing” questions placed sporadically throughout many chapters, Of Interest boxes that provide additional information relating to the chapter concepts, Fast Factboxes that provide additional information related to chapter concepts in a short, trivia-like manner, and end-of-chapter group exercises.
This textbook integrates Financial and Managerial Accounting as opposed to keeping these areas separate, the approach followed by most books and curriculums. By “integration”, we mean the authors focus on the business process and examine the activities from both an external, financial reporting perspective and an internal, management decision-making perspective.
This book has been taught as two separate and distinct segments: financial accounting and managerial accounting. Consequently, many of our non-accounting students never gain an understanding of accounting as a process of providing information about business to both internal and external stakeholders. An understanding of why and how accounting information is used by internal and external stakeholders is vital, regardless of a student's major.
The second theme is business processes. We introduce the four major business processes in the second chapter and use these processes to divide content between the first and second halves of the text (courses). The four business processes are business organization and strategy, operating, capital resources, and performance measurement and management.
Authors describe how the business organization and strategy process provide a long-term direction for the company and how the performance measurement and management process provides the evaluation of the company. Then they divide content into operating processes (first half) and capital resources processes (second half). This mirrors the operating, investing, and financing activities on the statement of cash flows.
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