Financial Accounting: A Business Process Approach, Pearson New International Edition, 3rd edition

Published by Pearson (1 November 2013) © 2014

  • Jane L. Reimers Crummer Graduate School of Business, Rollins College, Winter Park, Florida
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  • A print edition

Title overview

For introductory Financial Accounting courses that are not using debits and credits.
Relevance for majors and non-majors—accounting concepts explained in a business context.
Financial Accounting: A Business Process Approach explains accounting concepts in a way all majors can understand by organizing the material around how a business works. This text’s business process approach presents a business topic and then shows the accounting concepts behind it—rather than solely explaining accounting concepts based on the balance sheet order.

Table of contents

Chapter 1. Business: What’s It All About?
Chapter 2. Qualities of Accounting Information
Chapter 3. Accruals and Deferrals: Timing Is Everything in Accounting
Chapter 4. Payment for Goods and Services: Cash and Accounts Receivable
Chapter 5. The Purchase and Sale of Inventory
Chapter 6. Acquisition and Use of Long-Term Assets
Chapter 7. Accounting for Liabilities  
Chapter 8. Accounting for Shareholders’ Equity  
Chapter 9. Preparing and Analyzing the Statement of Cash Flows  
Chapter 10. Using Financial Statement Analysis to Evaluate Firm Performance
Chapter 11. Quality of Earnings, Corporate Governance, and IFRS

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