Financial accounting : an introduction
Material type: TextLanguage: English Publication details: Pearson Prentice Hall, 2011Edition: 2nd ed.Description: xvi + 732 p. ; 25 cmISBN:- 9780273737650
Item type | Current library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|
Recommended bibliography book | TBS Barcelona | HF5636 BEN (Browse shelf(Opens below)) | Not for loan | B03119 | |
Recommended bibliography book | TBS Barcelona | HF5636 BEN (Browse shelf(Opens below)) | Available | B00052 |
Section A :The financial accounting system -
1: The need for accounting -
2: Accounting for cash -
3: The double entry accounting system -
4: Statement of financial position and Statement of income -
5: Accounting for credit transactions -
6: Inventories, profit margin and gross profit ratio -
7: Accruals, pre-payments, depreciation and bad debts -
8: Disposal, revaluation and impairment of non-current assets -
Section B : Financial Statements of limited companies, sole traders, groups and partnerships -
9: Accounting for limited companies -
10: Incomplete records -
11: Statements of cash flows -
12: Accounting ratios and interpretation of financial statements -
13: Consolidation of financial statements -
14: Accounting for partnerships -
Section C : Accounting for Current assets and liabilities -
15: Bank account and bank reconciliation -
16: The Journal and correction of errors -
17: Control accounts -
18: Accounting for sales tax (VAT) and payroll -
Section D : The Conceptual Framework -
19: Conceptual framework of accounting -
20: Revenue recognition -
Section E : Accounting for Non-current assets, Liabilities and Provisions -
21: Accounting for tangible non-current assets -
22: Accounting for intangible non-current assets and government grant -
23: Liabilities, Provisions. Contingencies and Events after the Reporting Date.
Financial Accounting: An introduction is an essential companion for students on introductory financial accounting modules within undergraduate accounting and business degrees.
The authors’ self-directed learning approach provides extensive opportunities for those new to the subject to test their learning, try out questions from the main exam bodies and build-up their ability to deal with challenging problems.
Its comprehensive coverage will provide students with:
a sound understanding of the conceptual framework and key concepts of accounting -
the ability to account for transactions up to Trial Balance and to prepare financial statements -
the ability to extract accounting ratios and prepare a report analyzing the statements.