Financial accounting
著者
書誌事項
Financial accounting
D.P. Publications, c1990
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内容説明・目次
内容説明
This book is designed to provide complete coverage, to the required depth, of the the ACCA paper 2.9 syllabus. At the same time it coincides with the financial accounting content of CIMA Stage 2 Financial Accounting, CIMA Stage 3 Advanced Financial Accounting and AAT Paper 9 - Financial Accounting. Additonally it provides coverage of the financial accounting content of ICSA, RSA, LCC and BTEC HND/C courses. The sections and chapters, which need not necessarily be studied in the sequence in which they have been presented, are fairly uniform in structure. Each chapter gives the general background of the topic so that it can be understood in context. The operating arrangements which underlie the financial procedures are then outlined and explained briefly and the basic accounting methods and procedures are stated and supported by examples. Finally test exercises and questions of varying difficulty are set. Examination questions set by the ACCA and AAT appear at the end of the chapters. Answers to all of these exercises and questions are given in a separate Solutions Manual, together with full explanations of points of especial difficulty, where appropriate.
The last section of this book contains a selection of test exercises and examination questions, some from the past papers of professional bodies, so that lecturers who adopt the book as a course text can use them for coursework or homework or assignment purposes. Outline answers to these are available, free of charge, to lecturers on application to the publishers.
目次
- Part 1 The accounts of unincorporated businesses: incomplete records
- sole traders
- partnerships
- clubs and societies. Part 2 Accounting practice for specialized transactions: consignments
- joint ventures
- branches (excluding foreign branches)
- hire purchase and credit sales
- long term contracts
- investments
- bills of exchange
- royalties
- containers
- leasing
- foreign currency transactions
- distributable profits
- taxation
- final accounts
- value added statements
- earnings per share
- changing price levels
- amalgamations and absorptions
- reconstructions and reorganizations. Part 3 Analysis of financial statements: ratio analysis
- cash and funds flow analysis. Part 4 The accounts of groups of companies: final accounts
- acquisitions and mergers. Part 5 Answers to questions set in text
- questions without answers
- appendices.
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