Library:
Madrid
London
Paris Champerret
Paris Montparnasse
Turin
Berlin
"The eighth edition of this well-respected text retains all the features that have contributed to the books popularity: focus on the accounting equation, an even greater range of student activities throughout each chapter, a clear and accessible writing style, and extensive use of real-world case studies. With a strong emphasis on the 2018 Conceptual Framework of the International Accounting Standards Board, Financial Accounting: An Introduction guides students in understanding the why and not just the what of financial accounting." - from publisher.
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 in financial statements -- 7 Published financial statements -- 8 Non-current (fixed) assets -- 9 Current assets -- 10 Current liabilities -- 11 Provisions and non-current (long-term) liabilities -- 12 Ownership interest -- Part 4 - Analysis and issues in reporting -- 13 Ratio analysis -- 14 Reporting corporate performance -- 15 Reporting cash flows -- Financial accounting terms defined -- Appendices - I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting -- II Solutions to numerical and technical questions in Financial Accounting.
