Explaining accounting as a way of understanding businesses and a means for evaluating them, this text first covers the accounting information system, including the role of accounting in an organization, the use of accounting information, measurement, processing and reporting accounting information, and the statement of cash flows. The second part focuses on the analysis and interpretation of financial accounting information, including the time value of money and financing, investing, and operating activities and their analysis. The fifth edition features a new case study of a start-up cookie business, a revised spreadsheet presentation, and new coverage of ethics. Annotation ©2003 Book News, Inc., Portland, OR

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