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Table of contents:
This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial accounting. This edition retains all of the classic features that have contributed to the book's success particularly its clarity of expression within a sound conceptual framework. There is a strong emphasis on the 'why' rather than simply the 'what' and how'.
Contents:
Part 1 A conceptual framework: setting the scene Chapter 1 Who needs accounting? Chapter 2 A systematic approach to financial reporting: the accounting equation Chapter 3 Financial statements from the accounting equation Chapter 4 Ensuring the quality of financial statements Part 2 Reporting the transactions of a business Chapter 5 Accounting information for service businesses Chapter 6 Accounting information for trading businesses Part 3 Recognition in financial statements Chapter 7 Published financial statements Chapter 8 Non-current (fixed) assets Chapter 9 Current assets Chapter 10 Current liabilities Chapter 11 Provisions and non-current (long-term) liabilities Chapter 12 Ownership interest Part 4 Analysis and Issues in reporting Chapter 13 Ratio analysis Chapter 14 Reporting corporate performance Chapter 15 Reporting cash flows Glossary of financial accounting terms Appendices I Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting II Solutions to numerical and technical questions in Financial Accounting Index
Brief Description:
Provides students with an introduction to financial accounting. This book places emphasis on the Conceptual Framework of the International Accounting Standards Board and on the 'why' rather than simply the 'what' of the subject. The underpinning conceptual framework focuses on the needs of users of financial information.
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