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Intermediate Accounting

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This text is characterized by its integration of conceptual and procedural material and by its building-block approach to more difficult topics. The whys and hows of accounting are taught from the outset and alternative accounting procedures are described and evaluated. The building-block approach first presents a theoretical/historical background, then explains accounting fundamentals. In addition, the book reinforces concepts and procedures with exhibits and end-of-chapter summaries. Hide synopsis

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