Accounting (Third Edition) Business Management Classics Translation Series

Author: Charles T. Horngren
Publisher:
Publish Date: 1997-10-01
Features: This book, written by Charles T. Horngren, a renowned American accounting scholar and professor at the Stanford Graduate School of Business, among others, covers all the fundamental knowledge of financial accounting and managerial accounting. It represents the mainstream of basic accounting and is recognized as an excellent accounting textbook. The book fully considers the recommendations of the Accounting Education Improvement Committee (AECC) and reflects a spirit of comprehensive innovation. The features of this book are: (1) Focus on cultivating decision-making skills. As the authors point out in the preface: "Our main purpose is to introduce the basic principles of financial accounting and managerial accounting and to try to cultivate students' ability to think proactively and make decisions, helping them become decision-makers." This idea runs through the entire book. (2) Focus on cultivating critical thinking. The "Think," "Comprehensive Exercises," and "Case Studies" sections in the book are designed to help readers develop critical thinking skills. (3) Focus on the connection between accounting and the related environment. The opening examples and corporate examples in the book help readers systematically think about accounting issues in relation to the surrounding environment. (4) Focus on ethical education. The book specifically discusses ethical issues in decision-making, and ethical issues are also addressed in the "Knowledge Expansion" section of each chapter. (5) Focus on cultivating communication skills. The exercises in each chapter require readers to write memoranda on decision-making principles, and the selected problems also ask students to explain how they can help manage businesses or evaluate investment projects. The "Discussion Cases" can be used for oral discussions in the classroom to develop students' communication skills. In summary, whether students or business managers, they can use this book to accurately use accounting information and continuously improve their decision-making skills.