Principles of Accounting Information Center:


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Principles of Accounting

Patricia Libby, Ithaca College
Robert Libby, Cornell University
Fred Phillips, University of Saskatchewan
Stacey Whitecotton, Arizona State University

ISBN: 0073526843
Copyright year: 2009

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The philosophy of Libby 1e is that "Teaching Accounting in the context of business" and that no matter what the student background or where their future lies, this book will give them the foundation they need to be a successful business owner or manager.

Principles of Accounting is the first business course for nearly all of these students. Libby 1e is written by recognizing that students in the principles of accounting course have no previous exposure to accounting and financial statements and often little exposure to the business world but many of them have ambitions to own a business.

Libby 1e slows down the approach to teaching transaction analysis, slowly building each layer of detail related to the financial statements and the accounting equation, as students work through the book. They learn the role of accounting from starting a business to operating it successfully.

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