Accounting [antikvár]

R FIRST EDITION Accounting: An International Perspective is one of a series of six volumes produced under the direction of the Consortium for International Studies Education with support from the U.S. Department of Education. The specific aim of the series is to provide an international dimension for the core functional courses in business administration for colleges and universities. The first four volumes are intended to be used in conjunction with introductory textbooks in accounting, finance, management, and marketing. The other two books provide supplemental material for the introduction to business course; the first discusses international environmental matters, while the second addresses managerial issues. Books in the series have been tailored to supplement individual chapters in many of the leading textbooks in the core areas covered. Each volume was produced under the general direction of a team leader. In most cases this leader also coauthored the respective area book. Team leaders were: Accounting: Professor Gerhard G. Mueller, University of Washington Finance: Professor Arthur I. Stonehill, Oregon State University Management: Professor R. Hal Mason, University of California, Los Angeles Marketing: Professor Philip R. Cateora, University of Colorado Introduction to Business: Professor Robert R. Miller, University of Houston—University Park Each of these leaders has authored or coauthored leading international textbooks in their areas of scholarly expertise. Each has also produced numerous technical articles. Volumes in this series and their authors are: Accounting: An International Perspective, by Gerhard G. Mueller, Helen Gernon (University of Oregon), and Gary Meek (Oklahoma State University). Preface—First Edition j Finance: An International Perspective, by Arthur I. Stonehill and David K. Eiteman (UCLA). Management: An International Perspective, by R. Hal Mason and Robert Spich (UCLA). Marketing: An International Perspective, by Philip R. Cateora and Susan M. Keaveney (University of Colorado). Introduction to Business: An International Perspective, by Robert R. Miller and Janice J. Miller (University of Houston—University Park). Issues for Managers: An International Perspective, by John A. Kilpatrick (University of Northern Colorado) and Janice J. Miller. Codirectors of the project for the Consortium were James E. Harf (The Ohio State University), Robert R. Miller, and B. Thomas Trout (University of New Hampshire). Department of Education sponsorship of this project was a part of its efforts to expand international awareness in U.S. higher education. In this regard, the Department's interests coincided with those of the American Assembly of Collegiate Schools of Business (AACSB), which recently included internationalization of curricula as a requirement for accreditation of American college and university degree programs in business administration. This emphasis by AACSB is likely to be strengthened in coming years, and the series of which this volume is a part is dedicated specifically to satisfying the AACSB mandate. Accounting: An International Perspective is the only existing supplement to introductory accounting textbooks to provide an international curriculum dimension. Other international subject matter supplements address intermediate, advanced, and theory/conceptually oriented accounting courses. The book has 10 topical chapters plus an introduction and an epilogue. Six chapters cover financial accounting matters; four are devoted to managerial accounting issues. The chapters are modular, in that each can be used alone or in combination with any other chapter(s) in the book. Brief descriptions of chapter contents appear at the end of the introduction. Appropriate discussion questions and minicases conclude each of the 10 chapters. These study items are intended as assignment/discussion materials. The instructors' manual contains not only suggested answers and solutions but sample assignment sequences, lecture outlines, and similar pedagogic aids. The authors made all possible efforts to produce a simple, cleariy written, and user friendly educational package. College and university freshmen and sophomores are our target audience. It took approximately one year to plan and write this book and another year to have it reviewed and tested in actual classroom environments. The latter occurred at California State University at Los Angeles, the University of Connecticut, the University of Iowa, and Pacific Lutheran University. Two workshops were held at Seattle, Washington, and Portland, Oregon, to present the volume to groups of