Financial Accounting An Introduction

by Berry, Aidan

• ISBN13: 9781861524799
• ISBN10: 186152479X
• Edition: 2nd
• Format: Paperback
• Copyright: 1999-06-01
• Publisher: Cengage Learning EMEA

Summary

Financial Accounting is a text written specifically for the needs of first year business students and is based around the needs of users of accounting information. It builds from definitions through to a clear understanding of accounting statements, their uses and their limitations. The examples and case studies in this text have been tailor-made for the needs of students and, where appropriate, are illustrated with examples from the accounts of well-known companies. The first chapters introduce the basic accounting principles, providing a structure for examining some of the alternative approaches to income measurement and valuation. From this base the student is then introduced to the components of financial statements. The basic format used is that of a worksheet which allows the student to construct their own accounting models using various spreadsheet packages. The second edition of Financial Accounting: An Introduction features an even greater number of practice questions and integrates an international perspective. Financial Accounting will provide a clear and firm foundation for all introductory students on a degree course, an MBA programme or following the professional syllabus of the ACCA, CIMA or the ICAEW.

Table of Contents

Introduction

Accounting & Organisations

Wealth & the Measurement of Profit

Measurement of Wealth & the Balance Sheet

The Profit & Loss Account

Introduction to the Worksheet

Accrual Accounting

Stocks & Work in Progress

Fixed Assets and Depreciation

Investments & Intangible Assets

Financing and Business Structures

Final Accounts & Organisation Structures

Alternative Financial Statements

Financial Statement Analysis

Income Concepts & Valuation

Price Level Changes

Replacement Cost Accounting

Index

Table of Contents provided by Publisher. All Rights Reserved.