Financial Accounting: A Concepts-Based Introduction

ISBN-13: 9781138844964 / Angielski / Twarda / 2016 / 622 str.

David Kolitz

Opis

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 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. 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.

Spis treści

Part 1: A Conceptual Overview  1. The Accounting Environment  2. Fundamental Accounting Concepts  3. The Accounting Equation and the Analysis of Transactions  Part 2: The Accounting Process  4. Recording External Transactions  5. Recording Internal Transactions  6. Preparation and Presentation of Financial Statements  7. Closing Entries  Part 3: The Accounting Process Explained  8. Purchase and Sale Transactions  9. Analysis Journals  Part 4: Recognition and Measurement of the Elements of the Financial Statements  10. Property, Plant and Equipment  11. Inventory and Cost of Sales  12. Accounts Receivable 13. Cash and Bank  14. Accounts Payable 15. Owner's Equity and Non-Current Liabilities  Part 5: Entity Forms  16. Partnerships  17. Companies  Part 6: Sundry Topics  18. Statement of Cash Flows  19. Analysis of Financial Statements  20. Non-Business Entities  21. Incomplete Records

O autorze

David Kolitz is Professor of Accounting at The University of Exeter, UK