Financial Accounting An Integrated Approach

The text introduces an integrated financial statements framework that clearly illustrates the inter-relationships between the cash flow statement, income statement and the balance sheet. This integrated framework focuses on providing students with a sound understanding of how the financial statements work together to provide a picture of a company's financial performance, while at the same time teaching students the impact of transactions on the financial statements. This methodology offers a blend of concepts and procedures, which helps students get to the 'ah-ha' moment in accounting education sooner by focusing on how the financial statements come together BEFORE introducing debits and credits.