Textbook

Accounting A Decision Approach

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Accounting education is currently in the midst of a major evolutionary change. The focus in teaching has shifted from an emphasis on detailed procedures toward a greater understanding of concepts, and more importantly, onwards to the way con- cepts are applied in a variety of Canadian businesses. This book attempts to blend a combination of procedures, concepts and application skills into a foundation for financial accounting. Considerable attention has been given to balancing the educa- tional process, so that students not only learn a reasonable number of concepts and procedures but also receive adequate practice in applying the concepts. Without such practice, students can too easily resort to a mere memorization of principles or con- cepts without realizing the most important message-that different concepts apply in each of several situations. Students must comprehend that the "basics" of accounting are not debits and credits, but adaptability and usefulness. Different concepts and procedures have to be fitted to the many, varied circumstances that can be encountered in Canada, and this process requires practice. Students should not complete an introductory accounting course carrying with them the unwarranted belief that one set of basic procedures, rules, or concepts would be applied in such vastly different industries as mining, fishing, logging, oil and gas, banking, com- puter software , farming, retailing and manufacturing.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.48 L.S a 1986

Penerbit

: Prentice-Hall Canada.Inc., 1986

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

0-13-001389-7

Klasifikasi

657.48

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Pengarang Utama

Versi lain/terkait

Lampiran Berkas

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