| Description |
1 online resource (xii, 826 pages) : illustrations (some colour) |
| Summary |
"Introduction to Financial Accounting, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. It has been extensively edited by Athabasca University and reflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach. The textbook focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization. The textbook covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and receivables; property, plant and equipment; debt financing; equity financing; statement of cash flows; financial statement analysis; and proprietorships and partnerships."--BCcampus website |
| Notes |
This work is licensed under the Creative Commons Attribution NonCommercial ShareAlike CC-BY-NC-SA |
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This bibliographic record is available under the Creative Commons CC0 "No Rights Reserved" license |
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Description based on online resource; title from pdf title page (viewed on May 27, 2021) |
| Subject |
Accounting -- Textbooks
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| Genre/Form |
Electronic books.
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| Form |
Electronic book
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| Author |
Dauderis, Henry, author.
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Jensen, Tilly, adapter
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Lyryx Learning, issuing body
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BC Open Textbook Project, distributor.
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BCcampus.
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