Book Description

LEARNING OBJECTIVES

1. Define accounting and identify its objectives.
2. Distinguish among the three major types of accounting.
3. List the three primary financial statements and briefly summarize the information contained in each.
4. Identify financial statement users and the decisions they make.
5. Define generally accepted accounting principles and explain how they are determined.
6. Describe the role of auditing.
7. List the economic consequences of accounting principle choice.
8. Assess the importance of ethics in accounting

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