Code: 12502674
Accounting is sometimes thought to be rote or mechanistic, but in fact, the system relies heavily on the reasoned judgments, estimates and approximations of the accountant preparing the financial statements. The application of bro ... more
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Accounting is sometimes thought to be rote or mechanistic, but in fact, the system relies heavily on the reasoned judgments, estimates and approximations of the accountant preparing the financial statements. The application of broad accounting principles to countless business transactions requires an understanding of the objectives of financial reporting and the needs of theusers of financial information. Contrary to popular belief, accounting is not a mathematical formula or calculation, but rather an organized system that logically summarizes business transactions into useable information that is meaningful to management, creditors, business investors and other stakeholders.This text will take the reader through the system of accounting and the development of financial statements.
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