An introductory text for the undergraduate student beginning studies in accounting. Covers basic accounting concepts and techniques starting with the bookkeeping model. Discusses the route of business transactions, protection of assets, inventory, payroll, special record-keeping devices and overview of how principles are represented in computer software. Learning objectives, self-teaching sections and self-tests included in each chapter.About the Author: NEAL MARGOLIS and PAUL HARMON are independent management consultants.