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Using Financial Accounting Information: The Alternative to Debits and Credits

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  • Transaction-effects Equation Format: Transactions are notated using a transaction effects equation as well as an Identify & Analyze format. The equation portion differentiates the balance sheet effects from income statement effects of a transaction, and clarifies for students the flow of net income to stockholders' equity..
  • IFRS Coverage: Coverage appears in selected sections of the text which are called out by an icon. These references provide a brief background for the upcoming changes in financial standards that are fully covered in the book's IFRS appendix..
  • Portable On-Demand (POD) Reviews give instant feedback to students to help them master key concepts. Found after each chapter objective, this feature combines a conceptual overview with a quick quiz to engage students in the content. POD Reviews are available to download onto electronic devices and in multiple formats..
  • Key annual report excerpts from Kellogg's and General Mills bring the role of accounting in business into focus for students and provide for an interesting industry comparison..
  • Early introduction of the statement of cash flows exposes students to the delicate balance between operations and a company's investing and financing activities, and how its management impacts an organization's viability..
USING FINANCIAL ACCOUNTING INFORMATION, 8E, is a non-debit/credit text known for its strong decision-making focus, its incorporation of ship companies for increased relevance, and the quality of its end of chapter materials. The student-friendly presentation and innovative transaction analysis of the new edition ensures students master financial accounting concepts and the role of those concepts in business decision making. This edition includes a Looking Ahead feature that includes discussions of the current environment of financial reporting, specifically the International Financial Reporting Standards.

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