Accounting and finance : a firm foundation
著者
書誌事項
Accounting and finance : a firm foundation
Cassell, c1994
4th ed
- : pbk
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注記
Includes index
内容説明・目次
内容説明
Provides a basic grounding in accounting techniques and principles. This edition is a user-friendly introduction to the techniques of financial accounting and includes recent developments. Most chapters feature suggestions for discussion topics and accounting exercises.
目次
- Part 1 Basic principles and techniques: accounting - the provision of financial information and its use
- the theoretical framework of accounting
- the system of recording transactions
- the position statement or balance sheet
- the income statement
- depreciation
- the accounting treatment of current assets
- the production of accounts from a trial balance. Part 2 The work of the financial accountant: accounts from incomplete records
- control accounts and other practical matters
- partnership
- the financial accountant as auditor, and designer of accounting systems
- disclosure - the accounting requirements of the Companies Act 1985. Part 3 Some aspects of accounting theory and their applications to practice: the recognition of revenure
- a critical appraisal of accounting principles and statements
- standard accounting practices and standard setters
- capital, income and value
- accounting in a period of changing price levels. Part 4 Business units - their finance and valuation: capital structure and gearing
- major sources of finance for business
- working capital
- the valuation of a business. Part 5 Interpretations of financial statements: the interpretations of accounts
- funds flow analysis - cash flow statement. Solutions to seminar exercises.
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