Author(s): Carlon Kimmel

Business

Accounting: Building Business Skills 4th edition continuesto provide students and academics with a well written andaccessible textbook, with ample illustrations and applications tobusiness, for a first course in accounting.

The text is unique in the way it balances a "user" and"preparer" perspective and integrates real financial information toillustrate business decision choices and how decisions are madeusing accounting information. The pedagogical approach presented inthe text has been tried and tested over many years, and provides aconstructive framework for students to learn fundamental accountingconcepts and processes. Through the use of real company informationand financial statements students will quickly appreciate the useof accounting information. The textbook clearly outlines tostudents how to account for typical business transactions andprepare financial statements - such as a balance sheet, incomestatement, and statement of cash flows - that communicate thefinancing, operating, and investing activities of abusiness.

Whether a student is required to study one accounting subject, as part of a wider business degree, or undertake a major study ofaccounting the text builds a strong conceptual understanding ofaccounting and will develop skills that can be applied to anaccounting and business environment. The integral role offinancial statements for decision making is also emphasised in thistext and is reinforced throughout by the Decision Toolkit in eachchapter. Students are provided with an extensive set of toolsnecessary to make business decisions based on financialinformation.

The fourth edition is designed to engage and educatestudents.