Integrating the procedural and conceptual approaches of teaching an introductory accounting course, this reference illustrates the concepts that underpin the application of accounting theory. Utilizing the pedagogical philosophy of the concepts model, this study influences the proper order of topics as well as the teaching methods being practiced. Featuring financial extracts from listed companies and highlighting key definitions, this resource also includes updated Generally Accepted Accounting Practice statements as well as detailed exercises and examples.In Chapter 2, the data was processed on a conceptual level to produce information in the form of a statement of ... In Chapter 3, you were introduced to the accounting equation and were shown how to process data using the accounting equation worksheet. This is ... In other words, for every left-hand entry there must be a right-hand entry of equal amount. The problem with this approach is that it is too cumbersome to use in practice as most business entities have many different assets, anbsp;...
|Title||:||Concepts-Based Introduction to Financial Accounting|
|Author||:||David L. Kolitz, A. B. Quinn, Gavin McAllister|
|Publisher||:||Juta and Company Ltd - 2009|