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Accounting Principles: A Business Perspective
Description: Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.
Author: James Don Edwards, University of Georgia, Roger H. Hermanson, Georgia State University, Susan D. Ivancevich, University of North Carolina Wilmington
Original source: globaltext.terry.uga.edu
Adoption (faculty): Contact us if you are using this textbook in your course
Adaptations: Support for adapting an open textbook
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Accounting Principles: A Business Perspective by James Don Edwards, University of Georgia, Roger H. Hermanson, Georgia State University, Susan D. Ivancevich, University of North Carolina Wilmington is licensed under a Creative Commons Attribution 4.0 International License, except where otherwise noted.
1. Reviewed by: Rosalie Harms
- Institution: University of Winnipeg
- Title/Position: Department Chair - Business and Administration
- Overall Rating:
2.8 out of 5
Q: The text covers all areas and ideas of the subject appropriately and provides an effective index and/or glossary
This is a very difficult question to answer. This is an accounting text with only US content and it is relatively old - 2009. It is not an appropriate text for any Canadian accounting courses that are CPA accredited - the content does not match the required coverage. It could possibly be adapted for an MBA program course, but again it is USA content, it is incorrect in some areas from a Canadian context.
Comprehensiveness Rating: 2 out of 5
Q: Content is accurate, error-free and unbiased
I can not say - I am not upto date on US accounting standards and lending policies. It is not accurate from the Canadian perspective. The accounting framework is not current - textbook is referencing 1972 standards ie page 216. Seriously outdated and not relevant.
Content Accuracy Rating: 1 out of 5
Q: Content is up-to-date, but not in a way that will quickly make the text obsolete within a short period of time. The text is written and/or arranged in such a way that necessary updates will be relatively easy and straightforward to implement
It is my humble opinion that this textbook is already out of date and should not be used in a Canadian classroom.
Relevance Rating: 1 out of 5
Q: The text is written in lucid, accessible prose, and provides adequate context for any jargon/technical terminology used
This text is a rather heavy read with a lot of theoretical reference and content. There is little white space, examples and illustrations are buried into the text. And it is far to long with too much content for a 3 credit hour course.
Clarity Rating: 2 out of 5
Q: The text is internally consistent in terms of terminology and framework
I think that it is consistent, just no longer relevant.
Consistency Rating: 4 out of 5
Q: The text is easily and readily divisible into smaller reading sections that can be assigned at different points within the course (i.e., enormous blocks of text without subheadings should be avoided). The text should not be overly self-referential, and should be easily reorganized and realigned with various subunits of a course without presenting much disruption to the reader.
I think the chapters are well broken down into manageable components. As indicated earlier I think it is a very heavy read and not use friendly as an accounting textbook. I would say the content coverage (if relevant and updated from the Canadian context) for chapters 1 - 16 would align with an Intro to Financial Accounting course, while chapters 17 - 26 would lined itself to a financial management course for MBA students.
Modularity Rating: 3 out of 5
Q: The topics in the text are presented in a logical, clear fashion
Yes the topics themselves are clearly defined and outlined and do have a rather logical flow. The writing style is I think overly academic for a subject that at a first year level is relatively applied.
Organization Rating: 4 out of 5
Q: The text is free of significant interface issues, including navigation problems, distortion of images/charts, and any other display features that may distract or confuse the reader
I think the illustration themselves are not very good and seems to blend into the text. I think this makes it harder to ready and comprehend the materials.
Interface Rating: 3 out of 5
Q: The text contains no grammatical errors
No apparent errors that I identified.
Grammar Rating: 4 out of 5
Q: The text is not culturally insensitive or offensive in any way. It should make use of examples that are inclusive of a variety of races, ethnicities, and backgrounds
Not really relevant in an accounting or financial text. There are no companies names or examples that were used that I classify as insensitive or demeaning.
Cultural Relevance Rating: 4 out of 5
Q: Are there any other comments you would like to make about this book, for example, its appropriateness in a Canadian context or specific updates you think need to be made?
This is not a Canadian Textbook - all of the authors and participants are American. Therefore, this has very limited relevance in the Canadian context from a number of perspectives particularly as it relates to designating bodies, the accounting designations themselves, the accounting framework. Given this I think this would be a very poor choice of textbook in a classroom of Canadian students. This would be confusing.
This textbook is also nearly 8 years old. Even if it was Canadian I would likely not use or adopt it. There are far superior relevant products available in the market place. This has been my first exposure to the Manitoba Open Textbook offerings and I am concerned at the lack of quality of the textbooks available in my disciplinary area (Accounting).