Accounting Principles is an introductory accounting text by three authors of intermediate accounting and auditing texts. Aiming to provide the basics of accounting， it is designed to prepare the student for intermediate accounting and business courses. Topics covered include the recording process， internal control and cash， acquisition and depreciation， corporate organization and capital stock transactions， statement analysis， cost-volume-profit relationships， incremental analysis and capital budgeting， and not-for-profit accounting. References to the use of computers in accounting are featured.
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