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Financial Accounting The Impact on Decision Makers
Our Goal has been consistent from day one: A student finishing a financial accounting course needs to understand how to read and comprehend a simple annual report. Even more, that student needs to be able to discern what information is needed to make sound business decisions. This is why, from the very first edition, we have pursued a careful balance between a preparer perspective and a user focus. From our experience, students need to understand both how transactions are recorded and statements are prepared, and also how accounting information is used and why it is important to decision-making.
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