FINANCIAL ACCOUNTING WITH LOTUS 123.*

	TITLE : FINANCIAL ACCOUNTING WITH LOTUS 123.*

MATERIAL TYPE : BOOK
AQUISITION NO. : 2356

Financial Accounting with Lotus 1-2-3 is designed to be used as a supplementary text in an introductory or intermediate financial accounting course. It also can be used as a stand-alone text for individuals with some introcluctory-level knowledge of accounting. These individuals might be running small businesses or be managers in larger firms that want to analyze their segment of the business. The book's purpose is to demonstrate, by way of example, how the powel ful features of Lotus 1-2-3 can be usecl efficiently to solve financial accounting problems. Its pulpose is not to provicle generalized spreadsheets to hanclle all possible variations of a specific accounting problem, although some of the spreadsheets developed in the text could be adapted for such purposes. The spreadsheets are used to demonstrate techniques and commands that can be found in the Lotus 1-2-S software package.

While we believe that it is desirable to have stuclents clevelop their own sprea(lsheets, we also believe that the most effective way of communicating the power of 1-2-3 is by way of example. In addition, virtually all of the spreadsheets would have to be adapted to solve specific problems that the students will encounter in the context of their course or that managers will want to solve in the context of their business. We therefore feel comfortable providing spreadsheets in each chapter and on diskette. We believe that the benefits of providing them outweigh the costs.

With regard to the scope of coverage, we have tried to address most of the topies that would appear in an introductory-level finaPcial accounting eourse. A few topies, sueh as leasing and consolidations, may not be covered by some instructors. The accounting level, however, is introductory. For intermediate courses and real business situations, users of the book will want to adapt some of the spreadsheets to incorporate additional complexities. The coverage of Lotus 1-2-3 features is not all inclusive. We have not attempted to duplicate the 1-2-3 Users Mannual by using every possible feature. We have, however, included all of the major features. Each chapter addresses not only a new accounting topic but a new set of 1-2-3 functions and commands. At the beginning of each chapter, we list the commands and functions that are highlighted in that chapter.

Finally, the book is not a substitute for the user's Manual. Users must have access to the manual and also to the 1-2-3 Tutorial. In the first chapter, we recommend that users read certain parts of the manual and then work through certain lessons in the Tutorial. In later chapters, we also refer to the User's Manual and other Tutorial lessons. We did not wish to duplicate material that already existed. You should not expect to learn the basics of 1-2-3 solely from our book, but you should expect to learn how to go beyond the basics to develop useful, efficient spreadsheets that employ the full power of 1-2-3.

BOOKS RESOURCE
Malaysian Institute Of Management
Kuala Lumpur, Petaling Jaya, Pulau Pinang, Johor Bahru and Miri