Financial accounting : method & meaning
Author(s)
Bibliographic Information
Financial accounting : method & meaning
International Thomson Business Press, c1996
2nd ed
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Note
1st edition published by Van Nostrand Reinhold (International) Co. Ltd, 1988
Bibliography p. [515]-519
Includes index
Description and Table of Contents
Description
Revised and updated, this introductory textbook discusses topics from financial accounting. This book should be of interest to undergraduate and professional students of accounting and finance.
Table of Contents
What is accounting and why study it? Cash, cash books, units of account and bank reconciliations. Organisations, accounting subsystems and the structure of financial accounting. Bookkeeping, organisational flow and the initial trial balance. Accounting information systems and organising the books of account. The trial balance and categorisation: assets, liabilities, revenues and expenses, provisions and reserves. Basic TB adjustments 1: accruals and prepayments. Basic TB adjustments 2: depreciation and disposal of assets. Basic TB adjustments 3: stock allocation and valuation. Basic TB adjustments 4: bad and doubtful debts. From the TB to the Financial Statements. Partnership accounts. Company accounts. Interpreting financial statements. Accounting for inflation and changing prices. Social and environmental accounting. Thinking about accounting - theoretical perspectives on financial accounting and reporting. Where we have been and where we go next.
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