''Recommended ...clear explanations and comprehensive coverage.'' ---- Choice, (The academic journal of the American Library Association)
''Basic Accounting is written in a simple clear manner for both slow and fast learners to follow...where one topic fluently builds to the next topic to ensure an incremental learning approach...a very economical and complete first-coverage...'' ---- Issues in Accounting Education, (A Journal of the American Accounting Association)
''Comprehensive, graphically pleasing, and expertly constructed...the book mightily succeeds, almost to the extent of replacing the need for a live instructor.'' ---- Kirkus Reviews
(822 pages, including glossary and index) Volume 1 of Basic Accounting Concepts, Principles, and Procedures 2nd edition is the first book of a user-friendly, academic-quality, comprehensive 2-volume set. Each book, with CD, can be used independently depending on the user's needs, and is built on a research-based instructional design that improves clarity, learning efficiency, and reduction of reader stress. Comprehensive explanations are gradual, combined with illustration, and reinforced with practice and answers. This design bridges the gap between dense academic texts and simplified general trade-level books.
Both volumes also integrate discussion and practice with practical issues; for example, later content in volume 1 addresses the quality of accounting information, common manipulation techniques, and financial warning signs.
Volume 1 is an introduction to financial accounting using the simple proprietorship framework. The book contains both a standard introduction and an optional step-by-step enhanced introduction to key business and financial accounting concepts and procedures; this assists the reader in building a reliable foundation for later topics. The enhanced introduction also contains an optional alternative learning style (integrated story feature).
Volume 1 introduces accounting concepts and procedures using the basic service proprietorship (non- corporate) structure, and continues with the following major topics:
If the reader desires more reference or study of business forms and financial reporting, later chapters contain the following topics:
There are more than 800 end-of-chapter questions and problems with answers and solutions fully viewable in text, disk, and online with no access codes required. Chapters include vocabulary reviews and cumulative self-tests with solutions and guidance to relevant content. Templates on disk and online provide accounting forms needed for problem solutions. The books includes ethics guidelines and extensive ethics case studies.
Gregory Mostyn is a member of the American Institute of Certified Public Accountants and the American Accounting Association. He is an instructor at Mission College, Santa Clara, California, and for over 30 years has taught a variety of accounting courses. His research interest is instructional design and learning theory as applied to accounting instruction and textbook design, and he has authored journal articles on the topics. (See: Cognitive Load Theory: What It Is, Why It's Important for Accounting Instruction and Research (2012), Issues in Accounting Education, Journal of the American Accounting Association, V 27, No. 1; An Application of Contemporary Learning Theory to Online Course Textbook Selection (2009), MERLOT, Journal of Online Learning and Teaching, V. 5, No. 4).
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