The text adopts a questioning attitude to the subject, asking why
accounting practices exist and how they work, without lingering on
the technicalities. For those who favour the 'why' over 'how to'
approach, Financial Accounting is the ideal introductory core text
for first-year financial accounting students. The text is
deliberately and positively accessible for first-time students,
with frequent exercises in all chapters, and answers to these
supplied straight after the questions. These do not so much test
understanding of the subject as develop understanding through
self-testing and repetition.
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