Financial Accounting: A Business Process Approach attempts to bridge the gap between business and accounting. It starts out by setting the stage with a description of what a business is all about. This provides a framework in which readers can see how accounting relates to and reports on business activities. This book shows how accounting fits into business as a company is created, operated, and expanded. The traditional financial statements and the accounting equation are emphasized, but how accounting relates to business processes is at the core. This version of Reimers introduces debits and credits in Chapter 4 and then contains integrated treatment of debits and credits in all subsequent chapters. It covers merchandising and inventory; integrates statement of cash flows, business risks, and internal controls; emphasizes financial statements; and integrates Excel into every chapter. For financial statement users and preparers. Это и многое другое вы найдете в книге Financial Accounting Integrated: A Business Process Approach with Integrated Debits and Credits and Pier 1 Package (Jane L. Reimers)