Financial accounting : an introduction
著者
書誌事項
Financial accounting : an introduction
Financial Times Prentice Hall, an imprint of Pearson Education, 1999
2nd ed
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注記
Previous ed.: London : Pitman, 1996
Includes bibliographical references and index
内容説明・目次
内容説明
This new edition of a popular text provides a first course in financial accounting for students. The book is based on the ASB's conceptual framework, The Statement of Principles, which ensures that practical learning is underpinned by solid theoretical understanding. The book is designed to be accessible and uses a running case study based on the user/preparer debate. The second edition has been brought up to date with changes in accounting regulations and a new chapter added on the preparation of final accounts. Many more questions have been included in an expanded Lecturer's Guide. The book outlines the regulatory process which controls the quality and quantity of information in financial statements and looks at some of the limitations of traditional accounting practices. It concentrates primarily on the single entity but a chapter on group accounts is included to provide a basic appreciation that will allow students an appreciation of published accounts. The conceptual framework underpinning focuses on the needs of users of financial information and concentrates on the balance sheet (i.e. defining and reporting assets, liabilities and owners' equity).
The book has been designed to be the appropriate level and length for a new-style modular first year programme in financial accounting.
目次
Part 1. A conceptual framework: setting the scene 1. Who needs accounting? 2. A systematic approach to financial reporting: the accounting equation 3. Financial statements from the accounting equation 4. Ensuring the quality of financial statements Part 2. Reporting the transactions of a business 5. Accounting information for service businesses 6. Accounting information for trading businesses 7. Publishing financial statements 8. Final accounts preparation Part 3. Recognition and measurement 9. Fixed assets 10. Current assets 11. Liabilities due within one year 12. Provisions and long-term liabilities Part 4. The reporting entity and its owners 13. Ownership interest 14. Group accounts and segmental reporting Part 5. Performance analysis and current developments in financial reporting 15. Analysis of corporate performance 16. Developing issues in financial reporting Glossary Appendix 1: Information extracted from annual report of Safe and Sure plc Appendix 2: Solutions to numerical questions
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