Principles of financial accounting

書誌事項

Principles of financial accounting

Ian Gillespie, Richard Lewis, Kay Hamilton

Prentice Hall/Financial Times, an imprint of Pearson Education, 2004

3rd ed

大学図書館所蔵 件 / 5

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注記

Includes bibliographical references (p. 385-387) and index

内容説明・目次

内容説明

The breadth and depth of coverage means Principles of Financial Accounting is suitable for undergraduate, postgraduate and HND/C students taking an introductory course or module in financial accounting. Principles of Financial Accounting provides a comprehensive grounding in the main techniques and underlying concepts involved in the preparation and analysis of accounting statements and their application to various forms of business organisation. Reorganised into a new structure which reflects modern accounting thinking, the new edition of Principles of Financial Accounting encourages students to interact with the material presented and places an even greater emphasis on interpreting and analysing accounting statements. Written for students with the aim of helping them understand the principles of financial accounting, this book develops ideas progressively, step by step, in an exceptionally clear style, and is extensively illustrated through comprehensive worked examples and self check questions.

目次

How to use this text The nature of accounting PART 1 PREPARING FINANCIAL STATEMENTS - THE BASICS The accounting equation: balance sheets and profit and loss accounts The extended accounting equation: debits and credits Accounting systems and financial statements: the basics Accrual accounting Fixed assets and depreciation Bad and doubtful debts and control accounts Cost of goods sold Preparation of financial statements PART 2 PREPARATION OF FINANCIAL STATEMENTS Partnership accounts Limited company accounts Consolidated accounts: an introduction PART 3 SPECIAL TOPICS IN ACCOUNTING Incomplete records Accounts of clubs, societies and associations Branch accounts Computerised accounting Auditing: an introduction PART 4 ANALYSING AND UNDERSTANDING FINANCIAL STATEMENTS Limitations of the conventional accounting model Financial reporting in countries other than the uk Cash flow statements Analysis of financial statements 1 Analysis of financial statements 2 APPENDICES Further reading Glossary Solutions to checkpoint questions Solutions to selected exercises Index

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