Bridge Accounting: Procedures, Systems, and Controls

Most students in introductory accounting will become users not preparers of accounting information. Many accounting programs have altered the introductory course to stress the interpretation and application of accounting numbers and to deemphasize the mechanical, bookkeeping aspects of financial accounting. Understanding the cincpetual issues from a user's perspective has become the focus of these programs and some schools even teach little or no debits and credits. The question is not whether accounting programs should teach their majors bookkeeping; instead, the issue cneters on determining the best place in the curriculum to teach these issues. schools that adopt a user-friendly approach to accouting 101 might attempt to push these topics to intermediate accounting that covers these mechanical topics. This book is wonder for this purpose, providing the mechanics of bookkeeping and introducing the reader to accouting information system. The text also introduces the student to auditing, both its goals and its elementary priciples. Particularly, this text is packaged with a CD-ROM containing FINANCIAL ACCOUTIUNG TUTOR software,which is an innovative, self-paced tutorial that uses interactive problems and graphical tools to help students understand the logic underlying financial accounting concpets and procedures. Highly recommend