Financial accounting : an introduction

著者

書誌事項

Financial accounting : an introduction

Pauline Weetman

Financial Times Prentice Hall, 2011

5th ed

  • : pbk

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

The fifth 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. The book 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. There is a strong emphasis on the Conceptual Framework of the International Accounting Standards Board and on the 'why' rather than simply the 'what' of the subject. The underpinning conceptual framework focuses on the needs of users of financial information.

目次

Part 1: A conceptual framework: setting the scene Chapter 1: Who needs accounting? Chapter 2: A system approach to financial reporting: the accounting equation Chapter 3: Financial statements from the accounting equation Chapter 4: Ensuring the quality of financial statements Part 2: Reporting the transactions of a business Chapter 5: Accounting information for service businesses Chapter 6: Accounting information for trading businesses Part 3: Recognition in financial statements Chapter 7: Published financial statements Chapter 8: Non-current (fixed) assets Chapter 9: Current assets Chapter 10: Current Liabilities Chapter 11: Provisions and non-current (long-term) liabilities Chapter 12: Ownership interest Part 4: Analysis and Issues in Reporting Chapter 13: Ratio Analysis Chapter 14: Reporting corporate performance Chapter 15: Reporting cash flows Glossary of financial accounting terms Appendices 1: Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting 2: Solutions to numerical and technical questions in Financial Accounting Index

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