An introduction to financial accounting /
Thomas, Andrew, 1948-
An introduction to financial accounting / Financial accounting Andrew Thomas ; with contributions from Sandra Brosnan. - Fifth edition - xxi, 602 pages : illustrations ; 25 cm.
Rev. ed. of: An introduction to financial accounting / Colin Rickwood. 1992.
Includes bibliographical references and index.
PART 1: Theframework of accounting 1 Entities and financial reporting statements (including the natureand objectives of financial accounting) 2 Financial reporting: institutional framework and standards 3 The Conceptual Framework 1: objective of financial statements,stakeholders and other reports 4 The Conceptual Framework 2: concepts, principles and policies 5 The Conceptual Framework 3: the qualitative characteristics offinancial information 6 Auditing, corporate governance and ethics PART 2: Double-entry bookkeeping (recording transactions and thebooks of account) 7 The accounting equation and its components 8 Basic documentation and books of account 9Double entry and the general ledger 10 The balancing of accounts and the trial balance 11 Day books and the journal 12 The cash book and petty cash book PART 3: Preparing final financial statements for sole traders 13 The final financial statements of sole traders (introductory) 14 Adjustment for depreciation and non-current assets 15 Irrecoverable receivables and allowance for irrecoverablereceivables 16 Adjustment for accruals and prepayments 17 Inventory valuation 18 The extended trial balance and final financial statements(advanced) PART 4: Internal control and check 19 The bank reconciliation statement 20 Control accounts 21 Errors and suspense accounts 22 Single entry and incomplete records PART 5: Partnerships 23 The final financial statements of partnerships 24 Changes in partnerships 25 Partnership dissolution and conversion to a limited company PART 6: Companies 26 The nature of limited companies and their capital 27 The final financial statements of limited companies 28 Statement of cash flows 29 The appraisal of company financial statements using ratio analysisAppendix 1: Case studies Appendix 2: Solutions to exercises GlossaryIndex
The new ninth edition of 'Introduction to Financial Accounting' has been fully revised and updated to reflect the very latest developments in this dynamic field and offers contemporary and comprehensive coverage of Financial Accounting today.
0071250603 (pbk. : alk. paper)
Accounting.
657 / T.A.I
An introduction to financial accounting / Financial accounting Andrew Thomas ; with contributions from Sandra Brosnan. - Fifth edition - xxi, 602 pages : illustrations ; 25 cm.
Rev. ed. of: An introduction to financial accounting / Colin Rickwood. 1992.
Includes bibliographical references and index.
PART 1: Theframework of accounting 1 Entities and financial reporting statements (including the natureand objectives of financial accounting) 2 Financial reporting: institutional framework and standards 3 The Conceptual Framework 1: objective of financial statements,stakeholders and other reports 4 The Conceptual Framework 2: concepts, principles and policies 5 The Conceptual Framework 3: the qualitative characteristics offinancial information 6 Auditing, corporate governance and ethics PART 2: Double-entry bookkeeping (recording transactions and thebooks of account) 7 The accounting equation and its components 8 Basic documentation and books of account 9Double entry and the general ledger 10 The balancing of accounts and the trial balance 11 Day books and the journal 12 The cash book and petty cash book PART 3: Preparing final financial statements for sole traders 13 The final financial statements of sole traders (introductory) 14 Adjustment for depreciation and non-current assets 15 Irrecoverable receivables and allowance for irrecoverablereceivables 16 Adjustment for accruals and prepayments 17 Inventory valuation 18 The extended trial balance and final financial statements(advanced) PART 4: Internal control and check 19 The bank reconciliation statement 20 Control accounts 21 Errors and suspense accounts 22 Single entry and incomplete records PART 5: Partnerships 23 The final financial statements of partnerships 24 Changes in partnerships 25 Partnership dissolution and conversion to a limited company PART 6: Companies 26 The nature of limited companies and their capital 27 The final financial statements of limited companies 28 Statement of cash flows 29 The appraisal of company financial statements using ratio analysisAppendix 1: Case studies Appendix 2: Solutions to exercises GlossaryIndex
The new ninth edition of 'Introduction to Financial Accounting' has been fully revised and updated to reflect the very latest developments in this dynamic field and offers contemporary and comprehensive coverage of Financial Accounting today.
0071250603 (pbk. : alk. paper)
Accounting.
657 / T.A.I