Introduction to Financial Accounting:A User Perspective: United States Edition - Tapa dura

"The entire book is very clearly written at a presentation level appropriate for an introductory course. The clarity and effectiveness of presentation is excellent, and I have enjoyed using this text. My students typically give me unsolicited positive feedback on the text-particularly its readability." - Connie Groer, Frostburg State University "I felt that the author was talking to me . . . . The writing style is clear and effective and supports effective teaching. The use of well-known companies throughout gives more credibility to the reading. I have used many introductory texts and I feel that this is one of the best presentations." - A. J Potts, University of Southern Maine "I believe there are two topics that present the greatest difficulty for students. First is the cash versus accrual bases of accounting. The second is the process of recording transactions via debits and credits, normalization, and posting to the ledger. The Werner/Jones text handles both of these issues better than my current text." - Marshall Pitman, University of Texas-San Antonio "The entire book is very clearly written at a presentation level appropriate for an introductory course. The clarity and effectiveness of presentation is excellent, and I have enjoyed using this text. My students typically give me unsolicited positive feedback on the text, particularly its readability." - Connie Groer, Frostburg State University "Chapter 11 is excellent! It gives a very good description of where to look for information of a nonfinancial nature. This is an unusual asset in a beginning accounting text, and the authors should be congratulated. This one chapter is enough to justify buying the book." - Harold Wyman, Florida International University "I am currently using the Second Edition of this text and have found the chapters to be consistently strong in content, examples, and writing style." - Michael Welker, Drexel University "The 'Accounting for Inventory' [chapter] did an excellent job of comparing periodic inventory to perpetual inventory systems. Overall, Werner/Jones have done a better job of presenting the data on inventory in a more concise and understandable manner than [current text in use]." - Ken Couvillion, San Joaquin Delta College "Werner/Jones lays out the inventory chapter (Chapter 8) in a way that is easier for the student to understand than does my present book." - David Caslan, Bethune-Cookman College "'Statement of Cash Flows' is a difficult chapter . . . [and it] always challenges students. The discussion of the cash flow statement is clear, the example that walks us through the preparation is uncomplicated, and the discussion of the direct method included in the appendix is fine. The best way to understand this topic is through actually preparing a statement of cash flows, and the chapter does a good job of doing so. - Mark Bettini, University of California-Berkeley "It is my personal belief that the 'Analyzing of Financial Statements' chapter is the most important chapter in the course. After all, what's it all about if a student doesn't know how to use the financial statements to make important business decisions about a company . . . . Trying to be objective, I must tell you that Werner/Jones have done an excellent job in this chapter." - ;Ken Couvillion, San Joaquin Delta College

For Financial Accounting Courses. This introduction to financial accounting and its significant role in making sound business decisions teaches students how to be wise users, not necessarily preparers of accounting information - a strong user-based approach that's endorsed and supported by the AECC. The authors present accounting information in a broader business context-emphasizing what accounting information is, why it is important, and how it is used to make economic decisions. Optional coverage of accounting procedures is included.