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, 1999
2nd ed
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注記
Includes index
内容説明・目次
内容説明
Offering a concise introduction to financial accounting and assuming no prior knowledge, Financial Accounting is an ideal introduction to the subject. The book is equally well suited for students who intend to continue studies in professional accounting as it is for students intending to specialise in other branches of business and management science. The book takes an interactive approach with self-check questions and exercises, with answers to facilitate self-paced learning and to engage student interest. The book also provides a flexible resource for lecturers. Financial Accounting considers the European context of accounting. The second edition has been thoroughly updated to take account of recent changes in the field of financial accounting, and real world examples from company accounts are included throughout.
目次
1. What is accounting? 2. Balance sheet 3. Profit and loss 4. Concepts and conventions, including characteristics 5. Double entry 6. Adjustments, including entries in ledger accounts 7. Preparation of profit and loss and balance sheet from TB and adjustments 8. Limited companies 9. Regulatory framework in the UK, compared with European examples 10. Interpretation, including ratio analysis 11. Cash flow statements 12. Accounting under price level changes 13. Control 14. IT 15. Conclusion
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