Financial Accounting

This is the second edition of the user-oriented financial accounting text for the MBA student. Recognizing that most students will become users rather than preparers of accounting information, this text adopts a user perspective and focuses on the analysis and use of annual report data.

---

Financial accounting from the perspective of the person who will be using the data. This book shows the accountant how to effectively record, summarize, and report financial information. It discusses accounting in a manufacturing environment and further expands on the complexities of accrual based accounting.