Financial Accounting introduces the financial statements and the conceptual framework
that underlies them in Chapter 1and builds on this foundation throughout
the remaining 12 chapters. The concepts and procedures that form the accounting
cycle are also described and illustrated early in the text (Chapters 2 and 3) and
are then applied consistently in the chapters that follow. By introducing financial
accounting’s most critical concepts and procedures early in the book and then
repeatedly applying them in the context of new material in later chapters, students
will finish the textbook with a sound grasp of introductory financial accounting
principles.
This book also features a new coauthor, Greg Berberich, from the University
of Waterloo, who brings 25 years of experience practising and teaching accounting
to the Fifth Canadian Edition textbook. Greg contributed to seven of the book’s 13
chapters and also suggested some of its new or revised pedagogical features.
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