Introduction to Financial Accounting - First US Edition

Accounting is often called the language of business because it uses a unique vocabulary to communicate information to decision makers. In this chapter, we will discuss what financial accounting is and briefly introduce how financial information is communicated through financial statements. Then we will study how financial transactions are analyzed and reported on financial statements. Accountin…

Accounting for Managers

Answer: Financial accounting1 focuses on providing historical financial information to external users. External users are those outside the company, including owners (e.g., shareholders) and creditors (e.g., banks or bondholders). Financial accountants reporting to external users are required to follow U.S. Generally Accepted Accounting Principles (U.S. GAAP)2 , a set of accounting rules that…

Principles of Accounting, Volume 2: Managerial Accounting

Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied…

How Not to Die from Heart Disease

Lifestyle approaches aren’t just safer and cheaper. They can work better, because you’re treating the actual cause of the disease.

pH Scala

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The Periodic Table of the Elements

Visit this website to view the periodic table. In the periodic table of the elements, elements in a single column have the same number of electrons that can participate in a chemical reaction. These electrons are known as “valence electrons.” For example, the elements in the first column all have a single valence electron, an electron that can be “donated” in a chemical reaction with an…

Acids and Bases

(a) In aqueous solution, an acid dissociates into hydrogen ions (H+) and anions. Nearly every molecule of a strong acid dissociates, producing a high concentration of H+. (b) In aqueous solution, a base dissociates into hydroxyl ions (OH–) and cations. Nearly every molecule of a strong base dissociates, producing a high concentration of OH–.

The Concept of pH

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Monosaccharides

A monosaccharide is a monomer of carbohydrates. Five monosaccharides are important in the body. Three of these are the hexose sugars, so called because they each contain six atoms of carbon. These are glucose, fructose, and galactose. The remaining monosaccharides are the two pentose sugars, each of which contains five atoms of carbon. They are ribose and deoxyribose.

Disaccharides

A disaccharide is a pair of monosaccharides. Disaccharides are formed via dehydration synthesis, and the bond linking them is referred to as a glycosidic bond (glyco- = “sugar”). Three disaccharides are important to humans. These are sucrose, commonly referred to as table sugar; lactose, or milk sugar; and maltose, or malt sugar. As you can tell from their common names, you consume these in…