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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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