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Full Description
"Financial Accounting: A New Perspective" embodies an approach to teaching that has been developed by author Paul Solomon for over 30 years. The perspective is student-centered in that it motivates students by truly acknowledging them as business majors, first - by taking them out of the preparer mode, yet still emphasizing how they cannot be successful in business without accounting. Solomon begins not by talking about business and accounting in the abstract, but by introducing a realistic, concrete business case that students can count on throughout the book as a controlled environment in which to learn new concepts. Solomon's text presents principles of financial accounting through a framework using the entrepreneurial running case, Cards and Memoribilia Unlimited, which is fully integrated throughout the text. This case engages the student while exposing them to the use of financial accounting statements and information in developing a new business and their role in business decision making. Early on in the book, corporate financial statements are introduced along side those of CMU.
Solomon covers debits and credits but delays their presentation until chapter 9 - which may well prove to be preferable to skipping them altogether. Students are more prepared to cover debits and credits later in the course and professors are able to at least introduce these important concepts to their business and accounting majors.
Contents
Chapter 1- Introduction to a Business: Cards & Memorabilia Unlimited Appendix 1-1 Cards & Memorabilia Unlimited Chapter 2 - Analyzing the Transactions of a Business Chapter 3 - Financial Statements and Their Relationships Chapter 4 - The Balance Sheet Chapter 5 - Using the Balance Sheet to Make Decisions Chapter 6 - The Income Statement Chapter 7 - Using the Income Statement to Make Decisions Chapter 8 - The Statement of Cash Flows Chapter 9 - The Accounting Process: Manual and Computerized Systems Appendix 9-1 Learning How to Use T-Account Analysis Chapter 10 - Comparing Financial Statements by Entity and Industry Appendix 10-1 Learning How to Read Consolidated Financial Statements Chapter 11 - How Operating Activities Affect Financial Statements Chapter 12 - How Investing Activities Affect Financial Statements Appendix 12-1 Mastering Compound Interest Concepts (With Tables) Chapter 13 - How Financing Activities Affect Financial Statements Appendix 13-1 Measuring and Reporting Leases Appendix 13-2 Accounting for Deferred Income Taxes Chapter 14 - Applying What You Have Learned To Analyze the Gap Appendix 14-1 2001 Financial Information for the Gap, Inc. and for The Limited, Inc. Appendix 14-3 Creating a Statement of Cash Flows Appendix A Performance Objectives Appendix B Commonly Used Account Titles Appendix C Transactions A 1 through Z for Cards & Memorabilia Unlimited
