This textbook introduces students to the accounting function and how it is used within our economic society. The authors look at accounting as an information-generating system that communicates financial data to support end users in their economic decision-making. They include the theory and concepts of accounting, as well as their view of accounting as "the language of business" and as the art of communicating financial information about a business entity to users such as shareholders and managers.
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Book by Waybright Jeffrey Kemp Robert
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