Financial Accounting: An Introduction, 5 edition

Financial Accounting: An Introduction, 5 edition

Business & Money
ISBN: 0273718401Format: PDFEdition: 5 editionDate: August 23, 2010Pages: 512 pagesLanguage: English

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Book Description

Financial Accounting: an Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students (e.g. finance, actuarial studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time.


Part 1 - A conceptual framework: setting the scene
1. Who needs accounting?
2. A systematic approach to financial reporting: the accounting equation
3. Financial statements from the accounting equation
4. Ensuring the quality of financial statements

Part 2 - Reporting the transactions of a business
5. Accounting information for service businesses
6. Accounting information for trading businesses

Part 3 - Recognition in financial statements
7. Published financial statements
8. Non-current (fixed) assets
9. Current assets
10. Current liabilities
11. Provisions and non-current (long-term) liabilities
12. Ownership interest

Part 4 - Analysis and issues in reporting
13. Ratio analysis
14. Reporting corporate performance
15. Reporting cash flows

Book cover

Financial Accounting: An Introduction, 5 edition
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