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Introduction to Financial Accounting

Introduction to Financial Accounting

This text, originally by D. Annand and H. Dauderis, is intended for a first course in introductory financial accounting. Ithas been extensively edited by Athabasca University andreflects current International Financial Reporting Standards (IFRS). A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach. The text focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. Excluded are advanced topics that are covered in Intermediate Financial Accounting, such as leases and bond amortization. The text covers all essential topics, including: the accounting cycle; merchandising; assigning costs to inventory; cash and... Show More
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