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E-raamat: Financial Accounting: A Concepts-Based Introduction

(University of Exeter, UK)
  • Formaat: 622 pages
  • Ilmumisaeg: 08-Dec-2016
  • Kirjastus: Routledge
  • Keel: eng
  • ISBN-13: 9781317542933
  • Formaat - EPUB+DRM
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  • Formaat: 622 pages
  • Ilmumisaeg: 08-Dec-2016
  • Kirjastus: Routledge
  • Keel: eng
  • ISBN-13: 9781317542933

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Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems.

This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do, and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Additional online questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way.

This book is an essential guide for students new to accountancy, and an equally useful tool for more experienced students and researchers.

Arvustused

'A very convenient and easy way into the complex material of accounting ... with its useful features, examples, and structure, [ the book offers] a very diverse learning package. This book is a positive contribution to the literature.' - Christiane Pott, International Journal of Accounting

'Written in a very friendly, easy-to-read style, this excellent financial accounting text will suit beginners as well as more experienced learners. Comprehensive and up-to-date, it enables readers to explore different angles of financial reporting. It makes good use of a number of relevant contemporary examples, which helps with maintaining student motivation.' - Dr Petros Vourvachis, Lecturer in Financial Accounting, Loughborough University, UK

Preface ix
Outline xi
Supplements xiv
PART I A conceptual overview
1(100)
1 The accounting environment
3(20)
2 Fundamental accounting concepts
23(44)
3 The accounting equation and the analysis of transactions
67(34)
PART II The accounting process
101(114)
4 Recording external transactions
103(41)
5 Recording internal transactions
144(22)
6 Preparation and presentation of financial statements
166(27)
7 Closing entries
193(22)
PART III The accounting process expanded
215(70)
8 Purchase and sale transactions
217(42)
9 Analysis journals
259(26)
PART IV Recognition and measurement of the elements of financial statements
285(146)
10 Property, plant and equipment
287(46)
11 Inventory and cost of sales
333(35)
12 Accounts receivable
368(17)
13 Cash and bank
385(24)
14 Accounts payable
409(11)
15 Owner's equity and non-current liabilities
420(11)
PART V Entity forms
431(88)
16 Partnerships
433(44)
17 Companies
477(42)
PART VI Sundry topics
519(95)
18 Statement of cash flows
521(31)
19 Analysis of financial statements
552(31)
20 Non-business entities
583(18)
21 Incomplete records
601(13)
Index 614
David Kolitz is Professor of Accounting at The University of Exeter, UK