This text is designed for students studying accounting for the first time. Real and hypothetical company financial information to support your understanding of accounting as an information system is presented in a clear, easy-to-follow way. Financial data from various companies are used to highlight comparative financial results and measure financial performance. There is a clear, well-developed balance between the perspectives of the users and the preparers of financial statements. In several chapters, ‘Review it’ questions relate chapter topics to real-world scenarios.In the ‘Building business skills’ section at the end of each chapter, financial reporting problems use financial statements to align the chapter material to the real-world. Analysis and decision making incorporated throughout the chapters reinforce applications to decision making and use of accounting information by management.

本文是为初学会计的学生设计的。真实和假设公司财务信息作为一个信息系统，清晰易懂。不同公司的财务数据用于突出比较财务结果和衡量财务业绩。在用户和编制者的观点之间有一个清晰、完善的平衡财务报表。“回顾真实世界中的几个问题”章节。在每章末尾的“培养业务技能”部分，使用财务报告问题财务报表使章节内容与真实世界保持一致。贯穿各章的分析和决策加强了决策的应用管理层对会计信息的利用。