Introduction to Financial Accounting Adapted for U.S. GAAP

AccounƟng involves a process of collecƟng, recording, and reporƟng a business’s economic acƟviƟes to users. It is oŌen called the language of business because it uses a unique vocabulary
to communicate informaƟon to decision makers. To understand accounƟng, we first look at the
basic forms of business organizaƟons. The concepts and principles that provide the foundaƟon
for financial accounƟng are then discussed. With an emphasis on the corporate form of business
organizaƟon, we will examine how we communicate to users of financial informaƟon using financial statements. Finally, we will review how financial transacƟons are analyzed and then reported
on financial statements.

https://lifa1.lyryx.com/textbooks/ANNAND_US_1/marketing/DauderisAnnandMarchand-IntroFinAcct-2019A.pdf

2019

Baihaqi

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