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Bridge Accounting: Procedures, Systems, and Controls



Bridge Accounting: Procedures, Systems, and Controls

J. Edward Ketz

ISBN: 978-0-471-24228-4 January 2001 408 Pages


Many of today's introductory courses are geared for business students in general, and they are becoming increasingly user-oriented. As a result, some instructors are finding that their financial accounting courses are not properly preparing accounting students for intermediate courses. Fortunately, J. Edward Ketz has developed an innovative solution that bridges the gap. His new text guides students through the mechanics of accounting, providing a firm foundation for courses that follow as well as professional practice. Clearly written and filled with helpful pedagogy, the text covers financial statements, bookkeeping, accounting information systems, technology, auditing, and more.

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An Overview of Financial Accounting and Auditing.

The Balance Sheet, Income Statement, and Statement of Changes in Stockholders' Equity.

The Accounting Cycle.

Further Aspects of the Accounting Cycle.

The Cash Flow Statement.

Fundamentals of Accounting Information Systems.

Fundamentals of Internal Control Systems.

The General Ledger Cycle.

The Revenue Cycle.

The Expenditure Cycle.

Payroll, Facilities, Investments, Financing, and Production Cycles.

Recognition, Measurement, and Disclosure Issues.

  • The text prepares students for later courses by providing them with a solid foundation in accounting mechanics. It also frees intermediate accounting faculty from teaching bookkeeping details.
  • Each chapter ends with review questions, discussion questions, exercises, and problems.
  • For each accounting cycle, the author discusses the functions of the cycle, the source documents to the cycle, who processes what, the outputs of the cycle, and the document flow charts.
  • Introduction to Accounting Systems is a comprehensive learning system, packaged with Gode's Financial Accounting Tutor software.