Financial accounting : an introduction
著者
書誌事項
Financial accounting : an introduction
Pitman, 1996
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注記
Includes index
内容説明・目次
内容説明
This text provides a first couse in accounting for students of all disciplines. 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, and is designed to be used as a running case study. quantity of information in those financial statements and looks at some of the limitations of traditional accounting practices. The book concentrates primarily on the single entity, but one chapter introduces the terminology and purpose of group accounting to the extent needed for an appreciation of published accounts.
目次
- Who needs accounting?
- a systematic approach to financial reporting - the accounting equation
- financial statements from the accounting equation
- ensuring the quality of financial statements
- accounting information for business services
- accounting information for trading businesses
- publishing financial statements - external reporting
- fixed assets
- current assets
- current liabilities
- long-term loans and owners' capital
- group accounts and segmental reporting
- interpretation using ratios
- unresolved problems of recognition and measurement.
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