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Core Concepts of Accountingis designed for use in a one-semester, introductory survey of accounting class, providing the basics of both financial and managerial accounting. Financial accounting provides primarily monetary information about business activities that result in the financial statements that are published for use by people outside the business. Managerial accounting provides monetary and nonmonetary information about business activities that result in supporting details for the financial statements; it also provides information for internal organizational users to plan, control, or make decisions about operations. Core Concepts of Accountingprovides a balanced approach to the conceptual and technical aspects of advanced accounting.