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Beskrivelse
Accounting is a contemporary text that presents a solid framework for learning accounting. The fresh, new approach gets "back to basics" by presenting small chunks of learning followed by immediate reinforcement. The single-column format, with open white space, improves student comprehension of accounting concepts. Strategically placed features add interest without distracting from the learning experience. And, most importantly, the content is specifically written at an age-appropriate reading and understandability level.
Unit 1 presents the accounting cycle for a service business organized as a proprietorship. It is followed by an in-text simulation for students to apply what they have learned. Unit 2 of the text is an independent unit for payroll, followed by its own in-text simulation. It is a stand-alone unit, providing instructors with flexibility to use the unit at their discretion. Unit 3 is a merchandising business for a corporation. Following the accounting cycle is important, and it is applied in its entirety, including the worksheet. It is also followed by an in-text simulation. The text concludes with advanced concepts including uncollectible accounts and plant assets. The information applies to both proprietorships and corporations.