Financial Accounting: A Concepts-Based Introduction

Financial Accounting: A Concepts-Based Introduction Front Cover
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622 pages

Book Description

Financial accounting is a key building block to understanding accounting more generally. 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 , the author provides of why accountants do what they do and not just how. With such a wealth of accounting and diagrams intertwined with this , this book guides the reader through all the practicalities and concepts of financial accounting. 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 financing, and an equally useful tool for more experienced students and researchers.

Table of Contents

PART I A conceptual overview
Chapter 1 The accounting environment
Chapter 2 Fundamental accounting concepts
Chapter 3 The accounting equation and the analysis of transactions

PART II The accounting process
Chapter 4 Recording external transactions
Chapter 5 Recording internal transactions
Chapter 6 Preparation and presentation of financial statements
Chapter 7 Closing entries

PART III The accounting process expanded
Chapter 8 Purchase and sale transactions
Chapter 9 Analysis journals

PART IV Recognition and measurement of the elements of financial statements
Chapter 10 Property, plant and equipment
Chapter 11 Inventory and cost of
Chapter 12 Accounts receivable
Chapter 13 Cash and bank
Chapter 14 Accounts payable
Chapter 15 Owner’s equity and non-current liabilities

PART V Entity
Chapter 16 Partnerships
Chapter 17 Companies

PART VI Sundry topics
Chapter 18 Statement of cash flows
Chapter 19 Analysis of financial statements
Chapter 20 Non- entities
Chapter 21 Incomplete records

Book Details

  • Title: Financial Accounting: A Concepts-Based Introduction
  • Author:
  • Length: 622 pages
  • Edition: 1
  • Language: English
  • Publisher:
  • Publication Date: 2016-12-25
  • ISBN-10: 1138844977
  • ISBN-13: 9781138844971
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