Introductory Accounting

As obras Contabilidade introdutória: livro-texto e Contabilidade introdutória: livro de exercícios are classics of Brazilian accounting education, written by renowned authors from FEA-USP, under the coordination of Professor Sérgio de Iudícibus and revised by Professor Eliseu Martins.

The textbook, now in its 12th edition celebrating 50 years, brings updated content fully adapted to current accounting standards, with many improvements in form while keeping the essence intact. With a new graphic design and new exercises, the edition uses modern terminology, in view of the international accounting standards.

Among the novelties, the following stand out: the abandonment of the word "provision" for asset contra accounts, now reserved for liabilities; the great emphasis on the relationship between profit and cash flow, with emphasis on the confusion arising from depreciation and amortization; and more refined examples of goods on consignment, which better highlight the relationship between economic substance and contractual form.

To accompany it, the exercise book offers the best there is for practicing the content learned, with exercises validated over the years by the authors at FEA-USP, which continue to meet the needs of today's student.