Concepts This book emphasizes the rationale for, and implications of, accounting concepts. To learn accounting, students must develop the ability to conceptualize the transactions that accounting summarizes and the process of summarization. Without such concepts, students will have difficulty focusing on the relevant issues in new and different situations. Accordingly, each chapter identifies important accounting concepts and includes numerical examples illustrating their application. The end-of-chapter material includes numerous short exercises and longer problems to check students’ ability to apply the concepts to different situations.

本书强调会计概念的基本原理和含义。学习会计，学生必须培养对会计总结的交易概念化和总结过程的能力。没有这样的概念，学生就很难集中精力在新的和不同的情况下的相关问题上。因此，每一章都确定了重要的会计概念，并包括了说明其应用的数值例子。本章的最后部分包括大量的短小练习和较长的问题，以检查学生在不同情况下应用概念的能力。