Average Reviews:
(More customer reviews)If a company is going to buy assets to turn a profit, it has to first get capital from somewhere, right? And in the course of making sales and providing services, it needs to literally account for the use of that capital. Lerner and Cashin make readers comfortable working with major sources of capital in an easy to understand way.
Chapters 3 through 8 are the heart and soul of the book. They explore common stock issuance, subscriptions and treasury stock, retained earnings and bonds. By doing the "Solved Problems" and chapter-end exercises, I came to a much better understanding of accounting mechanics pertaining to capital concerns.
The book is also very valuable for those seeking to better understand manufacturing accounting, cost systems and budgets, as well as financial statement analysis.
Consistently clear, the authors do an excellent job in helping those interested in accounting better understand the subject matter. They helped me - I hope you benefit too!
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