000			02210nam a2200217 a 4500
020			_a0072473835
020			_a9780072473834
020			_a0072857838
020			_a9780072857832
082			_a657 _bAIN
100			_aAinsworth, Penne ;
245			_aIntroduction to accounting : an integrated approach
250			_a3rd Editrion.
260			_aBoston : _bMcGraw-Hill, _c2004.
300			_axxvi, 640 p. : _billustrations ;
500			_aRevised edition of: Introduction to accounting / Penne Ainsworth ... [et al.]. 2nd ed. c2000. Includes index.
520			_aThis textbook integrates financial and managerial accounting as opposed to keeping these areas separate, the approach followed by most books and curriculums. By "integration", we mean the authors focus on the business process and examine the activities from both an external, financial reporting perspective and an internal, management decision-making perspective. The text incorporates real world applications, including actual financial statements, to reinforce the relevance of topics to real business situations and promote student interest. The text also promotes active learning through Pause & Reflect "probing" questions placed sporadically throughout each chapter, Of Interest boxes that provide additional information relating to the chapter concepts, new Fast Fact boxes that provide additional information related to chapter concepts in a short, trivia-like manner, and end-of-chapter group exercises. There are three key distinctions to the Ainsworth/Deines approach. They are: 1. Integration - described in preceding paragraph. 2. Within the context of business processes, Ainsworth/Deines is organized by planning for activities, performing those activities (in other words, capturing them in the financial statements), and finally, evaluating those business activities. 3. An organization around the Statement of Cash Flows first focusing on Operating Activities (what is my business, my product, who are my customers?) and then Financing and Investing Activities (how do I fund my business, how do I expand, what are the financial risks, etc?).
650			_aAccounting.
700			_aDeines, Dan ;
942			_cREF
999			_c39147 _d39147