Author Description

The third edition of this popular accounting text is designed for a one or two year introductory accounting course and is divided into three major sections for teaching flexibility: Part One: Basic Concepts in Accounting Systems Part Two: Systems and Procedures for a Service Business Part Three: Accounting Cycle for a Merchandising Business Accounting: A Systems Approach has been substantially revised to provide a balance of accounting concepts and applications. To achieve this balance, each topic features three problems and three mini-case studies and each chapter ends with a comprehensive case study. Due to the advancement of computers in accounting, spreadsheet and general ledger applications have been incorporated where applicable and are easily identified by an icon placed in the margin. Inclusion of the Goods and Services Tax (GST) in Part 3 of the text has led to another significant revision and makes the text completely current. Features: -Spreadsheet applications and general ledger applications are an integral part of the text appearing where appropriate. -The synoptic journal has been included as has the ten-column worksheet. -Adjusting entries are now introduced in Part 1 and are presented in a separate chapter. -Computerized accounting and applications are integrated throughout the text to expose students to contemporary accounting procedures. -All problems have been revised to reflect today's costs to create realism. -The text provides a balance of procedural and conceptual problems to develop students' abilities in analyzing and evaluating information. -Key terms are identified in a second colour. -Key terms are defined in the margin when first introduced to reinforce their importance and provide a quick reference for the student. -The Study Guide and Working Papers have demonstration problems and true and false questions with answers for each chapter. -A comprehensive Teacher's Resource Book