TY  - BOOK
AU  - King,Thomas E.
AU  - Smith,John H.
TI  - Financial accounting: a decision-making approach 
SN  - 047130428X
PY  - 1997///
CY  - New York
PB  - J. Wiley
N1  - Includes bibliographical references and indexes
N2  - Accounting information is one of the most powerful tools used in decision making. While the standard approach to learning accounting emphasizes the preparation of financial statements, this text introduces accounting as a resource for decision making. The simple, yet direct, four step decision framework (shown here), introduced in Chapter 1 and carried through the entire book, motivates students to become decision makers by continually asking them to 1) determine goals, 2) collect information, 3) identify and evaluate alternate courses of action, and 4) choose course of action. The innovative end-of-chapter material further develops the decision model by looking at how accounting information may be used in making decisions of varying levels of complexity. A decision-oriented approach emphasizes the strengths and weaknesses of accounting information for various business decisions and improves the understanding of accounting by focusing on how the information is used in making practical decisions. The final result of learning accounting with Financial Accounting: A Decision-Making Approach is an improved basis for understanding, interpreting, and using accounting information that will benefit students in their performance in their other courses and in the workplace
ER  -