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Part II - Introduction to Part II

Published online by Cambridge University Press:  05 June 2014

Richard Barker
Richard Barker
Affiliation:
Judge Business School, Cambridge
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Summary

Introduction to Part II

Part I of the book comprised an overview of the foundations of accounting, including the purpose of financial statements, the process by which financial transactions and events are recorded in the accounting system, and the ways in which accounting information is presented.

In Part II, the focus now shifts to the use of the financial statements, with an emphasis on how accounting information can deepen understanding of business performance. While Part II introduces significant new material, it will also draw heavily upon Part I, so that you will have considerable opportunity to consolidate the material that we have covered so far.

Type
Chapter
Information
Short Introduction to Accounting , pp. 85 - 86
Publisher: Cambridge University Press
Print publication year: 2011

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