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Core Concepts of Accountingis designed for use in a one-semester, introductory survey of accounting class, providing the basics of both financial and managerial accounting. Financial accounting provides primarily monetary information about business activities that result in the financial statements that are published for use by people outside the business. Managerial accounting provides monetary and nonmonetary information about business activities that result in supporting details for the financial statements; it also provides information for internal organizational users to plan, control, or make decisions about operations. <p> Core Concepts of Accountingprovides a balanced approach to the conceptual and technical aspects of advanced accounting.
As business and capital markets continue to grow more global, the need for cross-border financial information has correspondingly increased. And, as IFRS gets closer to becoming a reality in the United States, international accounting has been brought to the forefront in both the academic and the practitioner markets. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. With the problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess. Each chapter ends with a summary of the main points contained therein, discussion questions, exercises, Test Prepper questions, and where appropriate, cases. The discussion questions are relatively straightforward applications of chapter materials. In keeping with the user perspective of the book most of the exercises involve hands-on application of domestic and foreign annual reports. The book is accompanied by instructors material that includes 1) an outline of each chapter, 2) solutions for selected exercises and cases at the end of the chapter, 3) a test bank consisting of true/false and multiple choice questions, 4) Test Prepper questions, and 5) PowerPoint slides.
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NCEA ' Accounting a Next Step ' Level Two is a new series of texts and workbooks that have been specifically designed to meet the requirements of the revised 2012 Level 2 Achievement Standards in accounting. This resource is a combined textbook/workbook that covers Achievement Standard 91386 (2.7). Following the popular format of the 2011 publication, NCEA Level One ' Community Organisations, this volume contains fully explained text with comprehensive worked examples, interspersed with graduated activities that develop students' skills and confidence as the topic progresses. The final activity is a full practice exercise that resembles the requirements of the assessment. Ledger accounts provided in this workbook are in a generic format so that students can rule them according to teacher preference.