Survey of Accounting

This book provides the basics of both financial and managerial accounting. Financial accounting provides primarily monetary information about business activities that result in the financial statements that are published for use by people outside the business. Managerial accounting provides monetary and nonmonetary information about business activities that result in supporting details for the financial statements or that provide information for internal organizational users to plan, control, or make decisions about operations. It is not intended to be a comprehensive volume in either financial or managerial accounting, but an introduction for non-business majors. The book takes a user orientation, steering clear of detailed, technical discussions. Many interesting examples from the travel industry are integrated throughout to catch the reader's interest and to apply concepts to companies they may know.