Product Description
Larson Fundamental Accounting Principles represents a current, accurate and pedagogically sound text that has been setting the standard in Financial Accounting for over a decade, and continues to keep pace with changing needs of today's classroom. The Eleventh Canadian Edition benefits from a superior research and developmental process, and sets a new standard in using technology to enhance teaching and learning -- in and beyond the classroom.
The Eleventh Canadian Edition continues to build on the core strengths that have made it a market leader, presenting Fundamental Accounting Principles in a clear, comprehensive, and technically accurate text that has been developed in accordance with evolving market needs.
This text boasts a superior supplements and technology package, which supports the widest range of teaching and learning, whether in a traditional or technology enhanced classroom. Like the text, the supporting resources and technology solutions have been developed in accordance with market needs and set a new standard in the Financial Accounting.
About the Author
Kermit D. Larson is the Arthur Andersen & Co. Alumni Professor of Accounting Emeritus at the University of Texas at Austin. He served as chairman of the U.T. Department of Accounting and was Visiting Associate Professor at Tulane University. His scholarly articles have been published in a variety of journals, including The Accounting Review, Journal of Accountancy, and Abacus. He is the author of several books, including FINANCIAL ACCOUNTING, and FUNDAMENTALS OF FINANCIAL AND MANAGERIAL ACCOUNTING, both published by Richard D. Irwin, Inc. Professor Larson is a member of The American Accounting Association, the Texas Society of CPAs and the American Institute of CPAs. His activities with the AAA involved service as Vice President, as Southwest Regional Vice President, and as chairperson of several committees, including the Committee of Concepts and Standards. He was a member of the committee that planned the first AAA Doctoral Consortium and served as its Director. Professor Larson served as President of the Richard D. Irwin Foundation. His other activities have included serving on the Accounting Accreditation Committee and on the Accounting Standards Committee of the AACSB. He has been an expert witness on cases involving mergers, antitrust litigation, consolidation criteria, franchise taxes and expropriation of assets by foreign governments.
Tilly Jensen graduated from the University of Alberta with a Bachelor of Commerce and later attained the designation of Certified Management Accountant. She worked in private industry for a number of years before making teaching her full-time career. Tilly is an accounting instructor at the Northern Alberta Institute of Technology (NAIT) in Edmonton, Alberta. In addition, Tilly is an academic coordinator with Athabasca University, Canada's open, online univsity. She obtained her M.Ed. at the University of Sheffield in Britain while travelling abroad and is currently engaged in doctoral studies at the University of Calgary (via distance) focusing on how educational technologies can be used to enhance critical thinking. Tilly spent four years in the Middle East teaching at Dubai Men's College of the Higher Colleges of Technology in the United Arab Emirates. While overseas, she also taught financial accounting to students enrolled in the Chartered Institute of Management Accountants (CIMA) program, a British professional accounting designation. During her recent sabbatical, Tilly taught accounting in China to ESL students at Shenyang Ligong University. She authored LIFA--Lyryx Interactive Financial Accounting--a dynamic, leadingedge, Web-based teaching and learning tool produced by Lyryx. Tilly also authored material for CGA-Canada. In addition to her professional interests, Tilly places a priority on time spent with her family and friends.
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我必须承认,这本书的习题设计是其最大亮点之一,也是最能体现其教学匠心的地方。它绝非那种简单地将书本概念重复一遍的机械性练习。习题的难度梯度设置得非常科学合理,从最基础的辨析题开始,到需要综合运用多项知识点的案例分析题,层层递进。尤其是那些章节末尾设置的“综合应用题”,往往需要将资产、负债、所有者权益等多个模块的内容融会贯通才能解出。更妙的是,书中提供的答案解析详尽到近乎于“手把手教学”,它不仅给出了最终的正确分录,还会对解题思路的关键步骤进行注解,明确指出此处应用了哪一条准则或哪一项定义。这种详尽的反馈机制,大大减少了读者在自学过程中因卡壳而产生的挫败感,确保了知识点的真正吸收和内化,而非死记硬背。
评分说实话,我原本对这类教科书抱持着一种“能读懂就好”的心态,毕竟会计学这门学科的名声在外,总让人觉得枯燥乏味。然而,这本书彻底颠覆了我的刻板印象。它的叙述风格非常具有亲和力,用词精炼,绝不拖泥带水,但又绝不牺牲深度。我尤其赞赏作者在引入“资产负债表”和“利润表”时所采取的对比分析方法。他们没有急于抛出复杂的报表格式,而是先从一家虚拟的小型企业日常的经济活动入手,展示每一笔交易是如何在报表中留下痕迹的。这种自下而上的构建方式,让报表不再是冷冰冰的数字堆砌,而是企业运营状况的生动快照。书中对现金流量表的阐述也极为精彩,它将复杂的筹资、投资、经营活动细致地拆解,配以流程图,使得我们能清晰地追踪每一笔资金的“来龙去脉”。读完这部分内容,我感觉自己不再只是一个记账员,而更像一个初级的财务分析师,开始能够洞察数字背后的商业逻辑。对于希望真正理解会计语言的人来说,这本书无疑提供了一把精巧的钥匙。
评分这本书的深度和广度令人印象深刻,它远超出了许多入门教材仅仅停留在“如何做分录”的层面。它更注重培养读者的“会计思维”。其中关于会计政策选择和估计变动影响的部分,处理得尤为高明。作者没有给出标准答案,而是引导我们思考:在不同的业务环境下,企业管理层可能会基于哪些合规性考量或利润平滑的动机,来选择不同的折旧方法或存货计价方式。这种引导性的提问,极大地提升了阅读的思辨性。我记得有一章专门讨论了“利润质量”的概念,结合了几个跨年度的对比案例,清晰地展示了高质量盈利的特征。这部分内容对于那些未来打算从事财务分析、投资决策,或者仅仅是想提高自己对商业新闻理解力的读者来说,价值不可估量。它教导我们如何透过财务报告的表象,去质疑、去辨别,这才是会计学在现代商业社会中真正的价值所在。
评分翻开这本厚重的卷册,我立刻被它那严谨而清晰的逻辑结构所吸引。作者似乎拥有一种魔力,能将原本令人望而生畏的会计概念,用一种近乎于讲故事的方式娓娓道来。每一个章节都像是为初学者量身定制的路线图,从最基础的会计恒等式开始,逐步深入到复杂的借贷记账法。我特别欣赏它在解释“权责发生制”与“收付实现制”差异时的处理方式,书中不仅给出了清晰的定义,还配以大量的实务案例,让我这个非专业背景的读者也能迅速抓住核心要义。阅读过程中,我感觉到自己仿佛在一位经验丰富的导师的指导下,一步步搭建起对财务世界的认知框架。那些繁复的T型账户和分录的练习,在书中被设计得循序渐进,做完一套下来,那种“豁然开朗”的感觉,是其他同类教材难以比拟的。它真正做到了将“理论”与“实践”之间那道鸿沟,用详实的图表和易懂的语言平稳地跨越过去。这本书的排版也极其用心,关键术语加粗,重要公式用醒目的方框突出显示,极大地方便了我们这些需要反复回顾和查阅的读者。
评分从装帧和内容呈现上看,这本教材体现了一种面向未来学习者的态度。它的语言风格非常现代和务实,摒弃了大量陈旧、脱离现实的例子。取而代之的是,书中穿插了许多源自当代商业环境的案例——例如对新兴数字资产初步处理的探讨(尽管是宏观层面的讨论),以及在涉及长期合同收入确认时,对客户关系管理重要性的强调。这使得学习过程始终保持着与现实世界的连接感,让人觉得所学知识是鲜活的、有用的。书中的插图和图表设计极具现代感,色彩运用得当,既能有效区分不同信息层级,又不会让人感到视觉疲劳。总而言之,这本书成功地将一本基础学科的教材,打造成了一部既有学术深度,又极富阅读体验和实用价值的工具书,是所有想扎实打好会计基础的人的理想选择。
评分summer school的时光多半是泡在书里的
评分summer school的时光多半是泡在书里的
评分summer school的时光多半是泡在书里的
评分summer school的时光多半是泡在书里的
评分summer school的时光多半是泡在书里的
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