Understanding Accounting Fundamentals: The Logic of Debit/Credit - Paperback

by Francis A. Bird (Author)

HAVING TROUBLE 1. in the introductory college accounting course OR 2. in your job due to a lack of accounting knowledge? If the answer is yes to either of the above, this book is for you since it is the easiest, most logical way to learn what debit/credit accounting is all about and how it works. The book begins by explaining why debit/credit accounting exists and what its underlying concepts are. The logic stemming from these concepts is then used throughout the book to explain how debit/credit procedures are implemented and how the financial statements result. The book will appeal to those who prefer learning through logical conceptual reasoning and application as opposed to rote memorization.

Author Biography

Francis A. Bird, is a CPA and a graduate of The Pennsylvania State University where he earned a Ph.D. in Business Administration with a major in accounting. His career teaching accounting at the university level spans thirty years and he has published articles in the Journal of Accountancy, Accounting Review, and the Journal of Accounting Research. Dr. Bird is currently retired from The University of Richmond with the designation Professor of Accounting, Emeritus.