Financial accounting : an introduction

Contributor(s):

Material type: Text

TextLanguage: English Publication details: Pearson Prentice Hall, 2011Edition: 2nd ed.Description: xvi + 732 p. ; 25 cmISBN:

9780273737650

Subject(s):

Contents:

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.

Summary: 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.

Holdings ( 2 )
Title notes ( 2 )

Holdings
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.