Introduction to financial accounting : [electronic resource] U.S. GAAP adaptation / Donna Marchand

Chapter 1: Introduction to Financial Accounting -- Chapter 2: The Accounting Process -- Chapter 3: Financial Accounting and Adjusting Entries -- Chapter 4: The Classified Balance Sheet and Related Disclosures -- Chapter 5: Accounting for the Sale of Goods -- Chapter 6: Assigning Costs to Merchandise -- Chapter 7: Cash and Receivables -- Chapter 8: Long-lived Assets -- Chapter 9: Debt Financing: Current and Long-term Liabilities -- Chapter 10: Equity Financing -- Chapter 11: The Statement of Cash Flows -- Chapter 12: Financial Statement Analysis -- Chapter 13: Proprietorships and Partnerships

This textbook, originally by D. Annand and H. Dauderis, was intended for a first course in introductory financial accounting. It focuses on core introductory financial accounting topics that match pre-requisite requirements for students advancing to Intermediate Financial Accounting. A corporate approach is utilized versus beginning with a sole proprietorship emphasis and then converting to a corporate approach; this consistency throughout the book reduces confusion for the introductory student. This most recent revision by D. Marchand converted the text from IFRS to reflect the Generally Accepted Accounting Principles of the United States (U.S. GAAP). There are ancillary materials available for this book.