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Concepts-Based Introduction to Financial Accounting, A

R485.00

Available on back-order

ISBN:

9780702197857

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7-8 Days

Product Description

Accounting literature refers to the procedural and conceptual approaches in the teaching of an introductory accounting course. This book integrates these two approaches by teaching students to understand the why of accounting before considering the how of accounting. The pedagogical philosophy used is referred to as the ‘concepts model’, hence the title.

This impacts on both the order of teaching of the topics, as well as how various topics are taught. A strong emphasis is placed on comprehending the conceptual framework, and especially on understanding and applying definitions and recognition criteria of the elements of the financial statements. Students are able to acquire a conceptual understanding of each topic before considering the procedural aspects.

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