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Course: Fundamental Financial Accounting Concepts 8th Edition by Edmonds/McNair/Olds is ideal for the undergraduate introductory financial accounting course, specifically for those wanting to focus on the relationships between business events and financial statements. This text is also appealing to those instructors looking for a shorter text that focuses more on "key" financial accounting concepts rather than rather than procedural details, and to those desiring a stronger user orientation in their course. Overview: Students are often overwhelmed by the amount of information presented in the introductory financial accounting course. By focusing on fundamental concepts in a logical sequence, students are able to fully comprehend the material rather than memorize seemingly unrelated terms and topics. The goal of Fundamental Financial Accounting Concepts is to enable students to understand how any given business event affects the financial statements. The "financial statements model" is a highly praised feature because it allows students to visualize the simultaneous impact of business events on all of the key financial statements (the income statement, the balance sheet, and the statement of cash flows).
Table of Contents
Chapter 1 An Introduction to Accounting
Section 1: Collecting and Organizing Information
Section 2: Reporting Information
Chapter 2 Accounting for Accruals and Deferrals
Section 1: Accounting for Accruals
Section 2: Accounting for Deferrals
Chapter 3 The Double-Entry System
Chapter 4 Accounting for Merchandising Businesses
Chapter 5 Accounting for Inventories
Chapter 6 Internal Control and Accounting for Cash
Chapter 7 Accounting for Receivables
Chapter 8 Accounting for Long-Term Operational Assets
Chapter 9 Accounting for Current Liabilities and Payroll
Chapter 10 Accounting for Long-Term Debt
Chapter 11 Proprietorships, Partnerships, and Corporations