Survey of Financial Accounting

This text for an introductory course at the graduate or undergraduate level presents a broad overview of the various aspects of accounting. Throughout the text, Schugart (U. of Houston) and three co-authors emphasize the use of accounting information in decision-making. Coverage includes, for example, the recording process, adjustments, understanding corporate financial statements, long-term assets and liabilities, income determinations, financial statement analysis, and income tax considerations. The volume does not contain bibliographical references. Annotation c. Book News, Inc., Portland, OR (booknews.com)