Financial accounting : an introduction
著者
書誌事項
Financial accounting : an introduction
Financial Times Prentice Hall, 2002
3rd ed
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注記
Previous ed.: London: Financial Times Management, 1999
Includes bibliographies and index
内容説明・目次
内容説明
The third edition of this revised and fully updated text continues to provide students with a clear and well-structured introduction to financial accounting within a sound conceptual framework. It covers the financial accounting section of the author's "Financial and Management Accounting", third edition, for those students not requiring management accounting, which forms Volume II. The new edition retains all of the classic features that have contributed to the book's success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and the inclusion of the Safe and Sure annual report as an example of a listed company. The book outlines the regulatory process which controls the quality and quantity of information in financial statements and looks at some of the limitations of traditional accounting practices. There is a strong emphasis on the Statement of Principles issued by the Accounting Standards Board and on the 'why' rather than simply the 'what'. The underpinning conceptual framework focuses on the needs of users of financial information.
目次
Preface to the third edition FINANCIAL ACCOUNTING PART 1 - A CONCEPTUAL FRAMEWORK: SETTING THE SCENE 1. Who needs accounting? 2. A systematic approach to financial reporting: the accounting equation 3. Financial statements from the accounting equation 4. Ensuring the quality of financial statements PART 2 - REPORTING THE TRANSACTIONS OF A BUSINESS 5. Accounting information for service businesses 6. Accounting information for trading businesses PART 3 - RECOGNITION AND MEASUREMENT 7. Published financial statements 8. Fixed assets 9. Current assets 10. Liabilities due within one year 11. Provisions and long-term liabilities 12. Ownership interest PART 4 - PERFORMANCE ANALYSIS 13. Ratio analysis 14. Analysis of corporate performance Part 5 - Current developments 15. Developing issues in financial reporting Glossary of financial accounting terms
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