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- {s}{g,0)
- {b} {c,220,65}
- {b} {c,221} {c,222}
- {b} {c,221} Teach Yourself {c,222}
- {b} {c,221} {c,222}
- {b} {c,221} Essentials of Accounting {c,222}
- {b} {c,221} {c,222}
- {b} {c,223,65}
-
-
- Robert N. Anthony
-
-
- IBM version by Joseph Forest
- Softmates, Inc., Lexington, Massachusetts
-
-
- Copyright (c) 1987 by Addison-Wesley Publishing Company, Inc.
- All Rights Reserved
-
-
- @
- {b} Teach Yourself Essentials of Accounting {s}
-
- {u}{b}Table of Contents {n}
-
- Introduction; How to Use This Program
-
- Part 1. Basic Concepts and the Balance Sheet
- Part 2. More about the Balance Sheet
- Part 3. Balance Sheet Changes
- Part 4. Accounting Records and Systems
- Part 5. Revenues and Monetary Assets
- Part 6. Expense Measurements; the Income Statement
- Part 7. Inventories and Cost of Sales
- Part 8. Noncurrent Assets and Depreciation
- Part 9. Equities
- Part 10. Analysis of Financial Statements
-
- The following are in the booklet accompanying this program:
-
- Exhibits, Post Tests, Answers to Post Tests,
- Glossary/Index.
- @
- {s}{b}INTRODUCTION
- {l,78}
-
- This program is designed to help you teach yourself the basic concepts of
- accounting. It leads you to an understanding of what accounting statements
- can and cannot tell you about a business.
-
- Accounting has been called the language of business and, like any language,
- it can never express ideas with perfect precision and clarity. The task of
- learning this language is complicated by the fact that many of the words used
- in accounting do not mean the same things as they mean in everyday life. You
- must learn to think of words in their accounting, rather than their popular,
- meaning. In this program, we shall use a standard set of accounting terms.
- Frequent repetition and writing of these terms reinforces your basic grasp
- of the accounting language.
-
- In any language there are some rules or principles that are {u}definite{n}
- and some others that are {u}not definite{n}. The latter are a matter of opinion
- or style. Accountants have different opinions, just as people speak in
- different dialects. In this program we have tried to describe the elements of
- good accounting practice.
- @
- {s}{b}How to Use This Program
- {l,78}
-
- GENERAL INSTRUCTIONS
-
- 1. Make sure that disk 1 is in drive A and disk 2 is in drive B.
-
- 2. Read each item or "screen" of material. If a response is called for,
- type your answer in the space provided and press the "RETURN" key.
-
- 3. "Feedback" information will appear at the bottom of the screen,
- indicating whether your answer was correct or incorrect. The
- feedback may provide further explanation or ask you to try answering
- the question again.
-
- 4. At the end of each question, the correct response will be displayed
- in the answer space. Each screen will be displayed correctly when
- you have finished with it, and you may want to reread the screen
- before going on to the next one.
-
- 5. Occasionally, screens refer to lengthier displays called {u}Exhibits{n}.
- These will be found in a separate booklet accompanying this program.
- @
- {s}
-
-
-
- 6. You will also find a series of Post Tests in the accompanying booklet.
- The program will instruct you to take one of these post tests at the
- end of each part of the program. After taking the test, you can check
- your answers with the answers provided in the booklet.
-
- 7. The course is designed to be taken sequentially. For added
- flexibility, the menu option allows you to enter the course at any
- point to review or to continue where you left off after a session.
- @
- {m}
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