Accounting [antikvár]

11 'tiiiiiiiriiiii tmiiitniliiiiiii'ii mi I- III I PREFACE Barron's Business Review Series: Accounting is designed for individuals who have some knowledge of accounting as well as for individuals who have none at all. The subject matter is presented in a traditional sequence that follows closely that found in standard college accounting textbooks. Each chapter begins with a listing and definition of Key Terms. At appropriate areas within the chapter a brief review section entitled You Should Remember is presented. Throughout the chapter the reader is asked to complete Computational Problems, Parts A and B, refened to by page location at the end of the chapter. For each Part A problem there is a detailed solution at the end of the chapter. A checklist of key figures is also provided for the Part B problems. These problems, if completed when requested, allow the reader to apply knowledge just learned and then check his or her work against the solutions at the end of the chapter. Clear, apt examples illustrate accounting principles throughout the book. Finally, a comprehensive glossary includes definitions of important accounting terms, and a detailed cross-referenced index is provided to assist the student in locating specific topics. Since no prior knowledge of accounting is needed to master the subject matter in Barron's Business Review Series: Accounting, the student will find this book an excellent self-study guide and an invaluable companion to any textbook used in a principles of accounting I college level course. Unlike traditional college textbooks that present accounting principles for various forms of business organizations all at the same time, Barron's Business Review Series: Accounting concentrates on accounting for a sole proprietorship and thus gives a simpler, more direct, less confusing presentation of the subject. The partnership and corporate forms of business organizations are discussed briefly in the last chapter. I would like to take this opportunity to thank my wife, Amy, for her continuing support and encouragement in writing this book. Special thanks are due to my son, Howard, for his invaluable assistance in instructing me in the use of word processing hardware and software and for modifying the word processing software used in the preparation of this book. Peter J. Eisen