Abstract:
This book introduces a financial statement analysis approach to the first course in accounting. As we
developed this new approach, we identified two fundamental skills that students should learn in the first
accounting course
Description:
Accounting majors go into Intermediate Accounting with a firm foundation in
understanding the financial statements, their uses, and the debit–credit system. Other business majors
finish the course understanding how to read and analyze the “language” of accounting.
