Marshall 9/e OLC
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Student Edition
Instructor Edition
Accounting: What the Numbers Mean, 9/e

David Marshall, Millikin University
Wayne McManus, International College of the Cayman Islands
Daniel Viele, Webster University

ISBN: 0073527068
Copyright year: 2011

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Welcome to the Ninth Edition of Accounting: What the Numbers Mean. We are confident that this text, together with its print and electronic media resources and the good efforts of teachers and learners, will permit the achievement of understanding the basics of financial reporting by corporations and other enterprises.

Accounting has become known as the language of business. Financial statements result from the accounting process and are used by owners/ investors, employees, creditors, regulators, and others in their planning, controlling, and decision-making activities as they seek to achieve and/ or evaluate the achievement of an organization’s objectives. Effective participation in these activities requires some command of this language. Active study of this text will help you become an informed user of accounting information.

Accounting: What the Numbers Mean takes the user through the basics: what accounting information is, how it is developed, how it is used, and what it means. Financial statements are examined to learn what they do and do not communicate, thus enhancing the student’s decision-making and problem-solving abilities from a user perspective. Achieving expertise in the preparation of financial statements is not an objective of this text. In short, we have designed these materials to assist those who wish to learn “what the numbers mean” without concentrating on the mechanical aspects of the accounting process.

Accounting issues are likely to touch the majority of career paths in today’s economy. Students whose principal academic interests are not in accounting, but who are interested in other areas of business or nonbusiness areas, such as engineering, behavioral sciences, public administration and prelaw programs, will benefit from the approach used in this book. Individuals aspiring to a Master of Business Administration degree, or other graduate programs that focus on administration and management, and who do not have an undergraduate business degree will benefit from a course using this text and its related supporting materials.

Learning what the numbers mean is not a spectator activity. You will have to push the pencil and use your computer, develop and ask questions, and discuss complex issues with your fellow learners. This hard work will lead to self-satisfaction and an understanding of “what the numbers mean.”

Best wishes for successful use of the information presented here.

David H. Marshall
Wayne W. McManus
Daniel F. Viele

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