Introduction to financial accounting
著者
書誌事項
Introduction to financial accounting
International Thomson Business Press, 1997
4th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The revised edition of this successful textbook continues to provide non-specialist students of financial accounting with a comprehensive and relevant approach to the subject that takes on board the increasing impact of international accounting standards.
目次
List of Figures: List of tables: Preface to the fourth edition 1. Introduction 1.1. Accounting functions 1.2 Accountants 1.3 Institutional context 1.4 Accounting theory, Self Assessment questions, Tutorial Questions. Part 1 The accounting method 2. Value and profit 2.1 Value 2.2 Profit 2.3 Summary Self Assessment Questions, Tutorial questions. 3. The balance sheet 3.1 The business entity 3.2 Types of asset 3.3. Valuation conventions 3.4 Asset valuation practice 3.5 Liabilities 3.6 Capital 3.7 Summary, Self-assessment questions, Tutorials 4. Revenues and expenses 4.1 Accounting periods 4.2 The accruals convention (revenues) 4.3 The accruals convention (expenses) 4.4 Debtors and bad debts 4.5 Profit measurement conventions 4.6 The accounting equation 4.7 Profit, drawings and cash 4.8 Summary Self-assessment questions and Tutorial Questions. 5 Depreciation 5.1 The traditional concept 5.2 Methods of depreciation 5.3 Practice 5.5 Replacement 5.6 Further considerations 5.7 Summary Self Assessment Questions, Tutorial questions 6. Stock 6.1 Profit measurement 6.2 The count 6.3 Valuation 6.4 Historical cost as an input value 6.5 Current replacement coast as an input value 6.6 Practice under historical cost accounting 6.7 Current value accounting 6.8 Long-term contracts 6.9 Summary Self-assessment questions, Tutorial Questions. 7. The ''Italian Method'' 7.1 History 7.2 Double entry: explanation and justification 7.3 The advantages of double entry 7.4 The trading account: gross profit 7.5 The rest of the profit and loss account 7.6 Stock, accruals and prepayments 7.7 provisions 7.8 The balance sheet 7.9 Summary, Self-assessment questions, tutorials 8 Accounting techniques 8.1 Books and ledgers 8.2 Controls accounts 8.3 The trial balance 8.4 The journal 8.5 Incomplete records 8.6 Summary Appendix 8.1: The audit trail in a computerised system. Appendix 8.2: An example of the wider uses of accounting information, questions, Tutorial questions. Part II - Accounting for business entities 9 Partnerships 9.1 The partnership form 9.2 Taxation and disclosure 9.3 Accounting implications 9.4 Summary , self-assessment questions, Tutorial questions.
10 Companies: law, tax and finance 10.1 The need for capital 10.2 The corporate entitity 10.3 Types of capital
10.4 The separation of ownership from management 10.5 Taxation 10.6 Raising finance 10.7 New Issues
10.8 Financial adjustments 10.9 Summary, Self-assessment questions, tutorials. 11. Companies: financial reporting
11.1 Regulatory framework 11.2 Objectives of company reports 11.3 Disclosure in annual reports 11.4 Financial Statements 11.5 Groups 11.6 Auditing 11.7 Dividend policy 11.8 Summary Appendix 11 Formats for British annual financial statements from Schedule 4 of the Companies Act 1985, as amended by the companies act 1989. Self-assessment, tutorial questions. 12. Accounting under inflation 12.1 Inflation 12.2 Effects on accounting
12.3 General or specific adjustment 12.4 Current purchasing power systems 12.5 Current value accounting
12.6 Current cost accounting 12.7 Revaluations in the 1990''s 12.8 Summary Self-assessment questions, tutorial questions. 13. International financial accounting 13.1 Background factors 13.2 Forms of business organisation
13.3 Accounting practices 13.5 Harmonisation 13.5 Summary, Self-assessment questions, tutorials
Part 3 Interpretation of financial information 14. Profitability 14.1 Definitions of accounting aggregates 14.2 Asset ratios and gearing 14.3 Profitability ratios 14.4 Profit and sales ratios 14.5 Summary , Self-assesment, tutorials.
15 Liquidity 15.1 The cash flow cycle 15.2 Flow statements 15.3 Cash flow statements 15.4 The measurement of liquidity 15.5 The reasons for and costs of holding current items 15.6 Cash forecasts and budgets 15.7 Summary, Self-assesment, tutorial questions. 16. Valuation of the business 16.1 Balance sheet assets 16.2 Other assets
16.3 Valuation by expectations 16.4 Market valuations 16.5 Summary, Self-assesment questions, tutorial questions.
Suggested answers to self-assesment questions. Index.
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