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Principles of Accounting 12th Edition Textbooks
- 12th Edition
- Belverd E. Needles, Marian Powers, Susan Crosson
- Cengage Learning
Continuously evolving to meet the needs of today’s learner. This edition’s new structure is based on research with students about the best way to deliver content in this course! The chapters have been organized into the Three Section Approach, which helps you more easily digest the content.
Section 1 – Concept and Focuses
The 1st section is Concepts and focuses on the overarching accounting concepts that require consistent reiteration throughout the course.
Section 2 – Accounting Applications
With a clear understanding of the concepts, you are then ready to experience the second section—Accounting Applications. Here you practice the application of accounting procedures with features like “Apply It” and a new transaction analysis model, which clearly illustrates how transactions are the result of business decisions and recorded in a way to show their effects on the financial statements.
Section 3 – Business Applications
Finally, you utilize section three, Business Applications. This section illustrates how the concepts and procedures are used to make business decisions.
Real Company Examples Used
Real company examples are used throughout the chapter to show students the relevance of the material. This logical progression through the material is further supported in the online environment in CengageNOW with the Tri-Level Problem. This problem mirrors the Three Section Approach and connects the sections to facilitate a more complete understanding. These substantial changes will make you a more efficient learner and are designed to prepare you for a business world increasingly complicated by ethical issues, globalization.
- Use of Well-Known Public Companies
- The authors illustrate current practices in financial reporting by referring to data from Accounting Trends and Techniques (AICPA) and integrating international topics wherever appropriate.
- The Supplement to Chapter 16, “How to Read an Annual Report,” helps students interpret financial information.
- Each chapter opens with a Business Insight that shows how a small company would use accounting information to make decisions.
- The Business Insight poses three questions—each of which will be answered in one of the three sections of the chapter.
- At the end of each chapter, a NEW TriLevel Problem revisits the Business Insight company and answers the questions posed there to tie the three sections together.
- Every learning objective within each chapter has an “Apply It!” feature that illustrates and solves a short exercise and then references end-of-chapter assignments where students can go to Try It!.
- This provides students with an example to reference as they are working to complete homework, making getting started less intimidating.
- A new framework for teaching how to analyze company information and make informed decisions using ratio analysis has been added.
- This model simplifies ratio analysis by framing ratios as questions regarding company performance and then focusing on key elements of the financial statements that are needed to compute the ratio.
- Students see real company examples worked out step-by-step and can compare ratios with industry averages.
Item Tips & Hints
International Edition Textbooks
- Customers located in the U.S. can now purchase international edition - U.S. Copyright Office & Google Answers
- is dissimilar textbooks covers & ISBN number only.
- is simply the international counterpart to a U.S. Edition Textbooks.
- its sales & distributed in different regions, such as Europe or Asia.
- is may have different end chapter's case studies and exercises in some subjects.
- restricted sales disclaimer wordings "Not for Sales in USA or Canada" are printed on the cover of the textbooks to discourage U.S. students from obtaining a much more affordable copy - The New York Times