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Review
"This book will be of great value to corporate management trainees, as well as to business school students who want to 'hit the ground running.'" — Professor Jonathan B. Schiff, Fairleigh Dickinson University
"We have effectively used Essentials of Accounting in our introductory graduate level course in financial accounting. Dr. Anthony is clearly one of the leading academics in our field and has demonstrated an ability to communicate a difficult body of knowledge to generations of accounting students." — Professor Steven Lilien, Baruch College
"Essentials of Accounting serves as an indispensable tool for teaching and as a guidebook for anyone wanting to understand the foundations of accounting in an easy, highly interactive way. It is simply the best." — Professor Philip DiSalvio, Seton Hall University
--This text refers to an alternate Paperback edition.
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"Split-page" Design: The unique format of this text enables students to study and learn with ease. All they have to do is cover the right-hand side of the page, work through the problems on the left-hand side, and then check their workbook. This method is ideal for comprehension.
Essentials of Accounting, 10/e, is a self-teaching, self-paced introduction to financial accounting for active users of business data. Basic Concepts; Balance Sheet Changes: Income Measurement; Accounting Records and Systems; Revenues and Monetary Assets; Expense Measurement: The Income Statement; Inventories and Cost of Sales; Noncurrent Assets and Depreciation; Liabilities and Equities; Statement of Cash Flows; Analysis of Financial Statements; Nonprofit Financial Statements; International Financial Reporting Standards. For active users of business data who want to expand their knowledge or refresh their skills.
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The book consists of approximately 200 pages of prose, outlining various topics, with blanks throughout, which the reader is supposed to complete as they read the text. The correct answers are given at the end of each page. Most of the blanks are for words, but some are for basic calculations. The prose is simple and repetitive, making the book accessible for the most novice of readers. The premise of the book's format is that active reading (i.e., filling-in the blanks), and repetition (i.e., covering the same material at several points in the book) aids retention of the content. Whilst this is certainly true, it does sometimes make the process of reading and completing the blanks sometimes a little laborious. At the end of each chapter there is a brief test, which follows a similar format to the main text. The topics covered include balance sheets, income and cash flow statements, measurement of revenues and expenses and basic analysis of financial statements.
As the title suggests, the Essentials of Accounting is a good primer on the basics of the subject, but no more than this. I read the book as a complete beginner, and found it invaluable in making more advanced texts accessible to me. It is also worth noting that the book is intended for people who review and use financial statements, and not for those who prepare them (although the text does cover the basis processes used in preparing statements).
Overall, this is the best introductory text I have found, and I heartily recommend it. Incidentally, the Essentials of Accounting has been on the reading lists at several top-tier business schools, including Harvard Business School, for several years.
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