"Using Financial Accounting: The Smart Guide to Analyzing Financial Statements, Third Edition", by Bruce Neumann and Elizabeth Conner, is an easy-to-read accounting text that offers a unique approach to introductory financial accounting by providing a "blended approach" between cash and accrual accounting. "Using Financial Accounting" is written from the user's perspective emphasizing the interpretation of financial statement information, the interrelationships among the financial statements, and the effects of transactions on financial statements. To provide more real-world linkages, three appendixes contain the 2003 annual reports of Wal-Mart, Target, and eBay. These reports serve as the basis for a number of problems throughout the text.
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