Financial accounting
著者
書誌事項
Financial accounting
（Longman modular texts in business and economics / Geoff Black and Stuart Wall, series editors）
Longman, 1996
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The Longman Modular Texts in Business and Economics series provides focused texts for foundation modules on business studies programmes. Each book consists of approximately 80% text, 15% test and assessment material and approximately 5% further reading sources. Accompanying lecturers manual includes teaching ideas, further exercises and photocopiable overhead masters. This book offers a concise introduction to the main elements of financial accounting. The interactive approach is designed to encourage students' interest whilst at the same time providing a flexible resource for lecturers. It has an explicit consideration of the European context and alternative approaches to financial reporting. A systems-based approach is used in discussing IT.
目次
1. What is accounting? Nature, purposes and users 2. Balance sheet 3. P&L 4. Concepts and conventions, including characteristics 5. Double entry 6. Adjustments, including entries in ledger accounts 7. Preparation of P&L and balance sheet from TB and adjustments 8. Limited companies 9.Regulatory framework in UK, compared with European examples 10. Interpretation, including ratio analysis, and consideration of additional information required 11. Cash flow statement 12. Accounting under price level changes 13. Control 14. IT 15. Conclusion, based around interpretation of the same company presented in accordnace with UK GAAP and a (probably French) GAAP
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