Introduction to Financial Accounting
Autor Andrew Thomas, Anne Marie Warden Limba Engleză Paperback – 16 ian 2015
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Specificații
ISBN-13: 9780077163884
ISBN-10: 0077163885
Pagini: 768
Dimensiuni: 197 x 264 x 28 mm
Greutate: 0 kg
Ediția:8. Auflage.
Editura: McGraw Hill Education
Colecția McGraw-Hill Education / Europe, Middle East & Africa
Locul publicării:United Kingdom
ISBN-10: 0077163885
Pagini: 768
Dimensiuni: 197 x 264 x 28 mm
Greutate: 0 kg
Ediția:8. Auflage.
Editura: McGraw Hill Education
Colecția McGraw-Hill Education / Europe, Middle East & Africa
Locul publicării:United Kingdom
Cuprins
Part
1:
The
Framework
of
Accounting
1. Entities and financial reporting statements (including the nature and objectives of financial accounting)
2. Financial reporting: institutional framework and standards
3. The Conceptual Framework: objective of financial statements, stakeholders and other reports.
4. The Conceptual Framework: concepts, principles and policies
5. The qualitative characteristics of financial information
6. Auditing, corporate governance and ethicsPart 2: Double-entry bookkeeping (recording transactions and the books of account)
7. The accounting equation and its components
8. Basic documentation and books of account
9. Double entry and the general ledger
10. The balancing of accounts and the trial balance
11. Day books and the journal
12. The cash book
13. The petty cash book
Part 3: Preparing final financial statements for sole traders
14. The final financial statements of sole traders (introductory)
15. Depreciation and non-current assets
16. Bad debts and provisions for bad debts
17. Accruals and prepayments
18. The final financial statements of sole traders (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: Preparing final financial statements for manufacturing entities
23. Inventory valuation
24. Financial statements for manufacturing entities
Part 6: Partnerships
25. The final financial statements of partnerships
26. Changes in partnerships
27. Partnership dissolution and conversion to a limited company
Part 7: Companies
28. The nature of limited companies and their capital
29. The final financial statements of limited companies
30. Statement of cash flows
31. The appraisal of company financial statements using ratio analysis
Appendix 1: Case Studies
Appendix 2: Solutions to Exercises
1. Entities and financial reporting statements (including the nature and objectives of financial accounting)
2. Financial reporting: institutional framework and standards
3. The Conceptual Framework: objective of financial statements, stakeholders and other reports.
4. The Conceptual Framework: concepts, principles and policies
5. The qualitative characteristics of financial information
6. Auditing, corporate governance and ethicsPart 2: Double-entry bookkeeping (recording transactions and the books of account)
7. The accounting equation and its components
8. Basic documentation and books of account
9. Double entry and the general ledger
10. The balancing of accounts and the trial balance
11. Day books and the journal
12. The cash book
13. The petty cash book
Part 3: Preparing final financial statements for sole traders
14. The final financial statements of sole traders (introductory)
15. Depreciation and non-current assets
16. Bad debts and provisions for bad debts
17. Accruals and prepayments
18. The final financial statements of sole traders (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: Preparing final financial statements for manufacturing entities
23. Inventory valuation
24. Financial statements for manufacturing entities
Part 6: Partnerships
25. The final financial statements of partnerships
26. Changes in partnerships
27. Partnership dissolution and conversion to a limited company
Part 7: Companies
28. The nature of limited companies and their capital
29. The final financial statements of limited companies
30. Statement of cash flows
31. The appraisal of company financial statements using ratio analysis
Appendix 1: Case Studies
Appendix 2: Solutions to Exercises