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Introductory Accounting

FEA-USP

The works Introductory Accounting: Textbook and Introductory Accounting: Exercise Book 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, which reaches its 12th edition celebrating 50 years, brings updated content fully adapted to current accounting standards, with many improvements in form while keeping its 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 contra-asset accounts, now reserved for liabilities; the strong emphasis on the relationship between profit and cash flow, with attention to the confusions arising from depreciation and amortization; and more refined examples of consignment of goods, 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.

The works Introductory Accounting: Textbook and Introductory Accounting: Exercise Book 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, which reaches its 12th edition celebrating 50 years, brings updated content fully adapted to current accounting standards, with many improvements in form while keeping its 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 contra-asset accounts, now reserved for liabilities; the strong emphasis on the relationship between profit and cash flow, with attention to the confusions arising from depreciation and amortization; and more refined examples of consignment of goods, 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.

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