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Developing accounting information in conformity with generally accepted accounting principles is called financial accounting, because this information is designed to summarize the financial position and operating results of a business entity. Financial accounting concepts apply to all types and sizes of business organizations. These concepts are useful to decision makers in both business and government in evaluating a wide range of economic issues. (Walter B. Meigs and Robert F. Meigs,Accounting, 6th ed.)
a Nonargument.
b Argument, conclusion: Financial accounting concepts . . . business organizations.
c Argument, conclusion: These concepts are useful . . . economic issues.
d Argument, conclusion: Developing accounting . . . financial accounting.
e Argument, conclusion: This information is designed . . . business entity.
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