Designed for financial accounting programs that prefer to start with a sole proprietorship approach, this market-leading text provides business students with a strong foundation in accounting procedures and emphasizes the use of financial information in decision making and analysis. The text--intended for use in a single semester or quarter--contains balanced, flexible content supported by an array of integrated print and technology supplements. Contents: Accounting as an Information System; Extensions of the Basic Accounting Model; Measuring and Reporting Assets and Current Liabilities; Accounting for Corporations; Special Reports and analyses of Accounting Information.