The text strikes a balance between the user and the preparer perspective. Real firms and real data are used to illustrate how accounting information is prepared and interpreted. The authors establish how a financial statement communicates the financing, operating, and investing activities of a business. The integral role of financial statements for decision making is the focus of this text and is reinforced throughout by the Decision Toolkit in each chapter. Students are provided with a finite set of tools necessary to make business decisions based on financial information. This unique approach will engage, excite and educate students.
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