Introduction to Accounting: Accounting and Finance series
Autor Pru Marriott, J. R. Edwards, Howard J Melletten Limba Engleză Paperback – 27 oct 2021
It provides:
- Fully illustrated & worked examples
- Student Activities
- End of chapter questions, many of which have been taken from major accounting examination bodies.
-The solutions to all activities are given at the end of each chapter, and answers to the end of chapter questions are also supplied.
Introduction to Accountingis an essential textbook for undergraduate accounting students. It is designed to meet the needs of both the non-specialist and those intending to specialise in accounting at undergraduate and also postgraduate levels. The Solutions Manual will be available via the SAGE website.
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Specificații
ISBN-13: 9780761970385
ISBN-10: 076197038X
Pagini: 560
Ilustrații: black & white illustrations
Dimensiuni: 170 x 242 x 33 mm
Greutate: 0.9 kg
Ediția:Third Edition
Editura: SAGE Publications
Colecția Sage Publications Ltd
Seria Accounting and Finance series
Locul publicării:London, United Kingdom
ISBN-10: 076197038X
Pagini: 560
Ilustrații: black & white illustrations
Dimensiuni: 170 x 242 x 33 mm
Greutate: 0.9 kg
Ediția:Third Edition
Editura: SAGE Publications
Colecția Sage Publications Ltd
Seria Accounting and Finance series
Locul publicării:London, United Kingdom
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Recenzii
`Introduction
to
Accountinghas
already
stood
the
test
of
time,
and
this
new
and
improved
third
edition
will
ensure
that
it
remains
one
of
the
best,
if
not
the
"best
ever"
introductory
textbooks
on
accounting'-Michael
Sherer,
University
of
Essex
`I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'-Accounting and Business Research
`…an excellent book which should be compulsory reading for all first year students on accounting degree courses'-Association of Banking Teachers Bulletin
`I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'-Accounting and Business Research
`…an excellent book which should be compulsory reading for all first year students on accounting degree courses'-Association of Banking Teachers Bulletin
Cuprins
THE
FRAMEWORK
OF
ACCOUNTING
The Accounting Process
Suppliers of Accounting Information
Financial Accounting and Management Accounting Compared
External Users of Accounting Information
Principal Accounting Statements
THE BALANCE SHEET
The Entity Concept
Classification of Assets and Sources of Finance
The Accounting Equation: A Further Illustration
Raising Further Finance
The Investment Decision
Business Development
The Trading Cycle
Reporting Changes in Owner's Capital
Assets = Capital + Liabilities
Valuation of Assets
PROFIT CALCULATED AS THE INCREASE IN CAPITAL
Profitable Activity
Profit and Changes In Gross Assets
Balance Sheet Presentation: Vertical Format
Profits, Losses and Changes In Net Assets
Profit Measured By Capital Changes
Capital Injections and Withdrawals
THE PREPARATION OF ACCOUNTS FROM CASH OR INCOMPLETE RECORDS
Accounting Systems and Information Requirements
The Matching Concept
Gross Profit and Net Profit
The Problem of Periodic Profit Calculation
The Identification of Revenue: The Realization Concept
Matching Expenditure With Revenue: The Benefit Principle
The Preparation of Accounts From Cash Records: A Worked Example
Clubs and Societies
THE DOUBLE ENTRY SYSTEM I
The Inital Recording of Transactions
Introduction
Cash Flows
Flows Of Goods And Services
THE DOUBLE ENTRY SYSTEM II
Ledger Accounts and the Trial Balance
Introduction
The Interlocking Effect of Transactions
Ledger Accounts
Books of Prime Entry
Control Accounts For Debtors and Creditors
The Trial Balance
Computerized Accounting Systems
Advantages of Double Entry
THE DOUBLE ENTRY SYSTEM III
Periodic Accounting Reports
Periodic Accounts
Adjustments To The Trial Balance
Stocks (Inventories)
Depreciation
Disposal of Fixed Assets
Prepayments and Accruals
Bad Debts
The Adjusted Trial Balance
ASSET VALUATION, PROFIT MEASUREMENT AND THE UNDERLYING ACCOUNTING CONCEPTS
Asset Valuation and Profit Measurement
Tangible Fixed Assets
Intangible Fixed Assets
Stock Valuation Methods
Accounting Concepts
PARTNERSHIPS
Introduction
The Partnership Agreement
The Creation of A Partnership
The Division of Profit
Capital and Current Accounts
Changes in Membership
Change in Profit-Sharing Ratio
Dissolution of Partnerships
COMPANY ACCOUNTS
Formation of Registered Companies
The Annual Report
Other Sources of Information
Share Capital
Share Premium Account
Share Forfeiture
The Rights Issue
Loan Capital and Debentures
The Appropriation Account
Revaluation Reserve
Redemption of Debentures
Bonus (Capitalization, Scrip) Issue of Shares
Reporting Financial Performance (FRS 3)
Groups of Companies
Goodwill and Intangible Assets (FRS 10)
Research and Development (SSAP 13)
Limitations of Company Accounts
INTERPRETATION OF ACCOUNTS
The Cash Flow Statement
Introduction
Format
Statement Construction
Some Complexities of The Cash Flow Statement
Interpretation using The Cash Flow Statement
INTERPRETATION OF ACCOUNTS
Ratio Analysis
The Need for Profit and Cash
Principles of Ratio Analysis
Classification of Accounting Ratios
Return on Capital Employed
Profit Ratios
Solvency Ratios
Asset Turnover Ratios
Relationship Between Accounting Ratios
Gearing (or Leverage)
Cash Flow Statement Ratios
Limitations of Accounting Ratios
Linking Together Cash Flow Analysis and Ratio Analysis
DECISION-MAKING
Introduction
Cost Behaviour
Total Costing and Overhead Recovery Rates
Investment Appraisal
Forecast Results
STANDARD COSTING AND BUDGETARY CONTROL
Introduction
Budgetary Control
Preparation of Budgets
Standard Costing
Calculation of Variances
End of chapter questions (After each chapter)
Solutions to activities (After each chapter)
The Accounting Process
Suppliers of Accounting Information
Financial Accounting and Management Accounting Compared
External Users of Accounting Information
Principal Accounting Statements
THE BALANCE SHEET
The Entity Concept
Classification of Assets and Sources of Finance
The Accounting Equation: A Further Illustration
Raising Further Finance
The Investment Decision
Business Development
The Trading Cycle
Reporting Changes in Owner's Capital
Assets = Capital + Liabilities
Valuation of Assets
PROFIT CALCULATED AS THE INCREASE IN CAPITAL
Profitable Activity
Profit and Changes In Gross Assets
Balance Sheet Presentation: Vertical Format
Profits, Losses and Changes In Net Assets
Profit Measured By Capital Changes
Capital Injections and Withdrawals
THE PREPARATION OF ACCOUNTS FROM CASH OR INCOMPLETE RECORDS
Accounting Systems and Information Requirements
The Matching Concept
Gross Profit and Net Profit
The Problem of Periodic Profit Calculation
The Identification of Revenue: The Realization Concept
Matching Expenditure With Revenue: The Benefit Principle
The Preparation of Accounts From Cash Records: A Worked Example
Clubs and Societies
THE DOUBLE ENTRY SYSTEM I
The Inital Recording of Transactions
Introduction
Cash Flows
Flows Of Goods And Services
THE DOUBLE ENTRY SYSTEM II
Ledger Accounts and the Trial Balance
Introduction
The Interlocking Effect of Transactions
Ledger Accounts
Books of Prime Entry
Control Accounts For Debtors and Creditors
The Trial Balance
Computerized Accounting Systems
Advantages of Double Entry
THE DOUBLE ENTRY SYSTEM III
Periodic Accounting Reports
Periodic Accounts
Adjustments To The Trial Balance
Stocks (Inventories)
Depreciation
Disposal of Fixed Assets
Prepayments and Accruals
Bad Debts
The Adjusted Trial Balance
ASSET VALUATION, PROFIT MEASUREMENT AND THE UNDERLYING ACCOUNTING CONCEPTS
Asset Valuation and Profit Measurement
Tangible Fixed Assets
Intangible Fixed Assets
Stock Valuation Methods
Accounting Concepts
PARTNERSHIPS
Introduction
The Partnership Agreement
The Creation of A Partnership
The Division of Profit
Capital and Current Accounts
Changes in Membership
Change in Profit-Sharing Ratio
Dissolution of Partnerships
COMPANY ACCOUNTS
Formation of Registered Companies
The Annual Report
Other Sources of Information
Share Capital
Share Premium Account
Share Forfeiture
The Rights Issue
Loan Capital and Debentures
The Appropriation Account
Revaluation Reserve
Redemption of Debentures
Bonus (Capitalization, Scrip) Issue of Shares
Reporting Financial Performance (FRS 3)
Groups of Companies
Goodwill and Intangible Assets (FRS 10)
Research and Development (SSAP 13)
Limitations of Company Accounts
INTERPRETATION OF ACCOUNTS
The Cash Flow Statement
Introduction
Format
Statement Construction
Some Complexities of The Cash Flow Statement
Interpretation using The Cash Flow Statement
INTERPRETATION OF ACCOUNTS
Ratio Analysis
The Need for Profit and Cash
Principles of Ratio Analysis
Classification of Accounting Ratios
Return on Capital Employed
Profit Ratios
Solvency Ratios
Asset Turnover Ratios
Relationship Between Accounting Ratios
Gearing (or Leverage)
Cash Flow Statement Ratios
Limitations of Accounting Ratios
Linking Together Cash Flow Analysis and Ratio Analysis
DECISION-MAKING
Introduction
Cost Behaviour
Total Costing and Overhead Recovery Rates
Investment Appraisal
Forecast Results
STANDARD COSTING AND BUDGETARY CONTROL
Introduction
Budgetary Control
Preparation of Budgets
Standard Costing
Calculation of Variances
End of chapter questions (After each chapter)
Solutions to activities (After each chapter)
Descriere
`Introduction
to
Accountinghas
already
stood
the
test
of
time,
and
this
new
and
improvedThird
Editionwill
ensure
that
it
remains
one
of
the
best,
if
not
the
"best
ever"
introductory
textbooks
on
accounting'-Michael
Sherer,
University
of
Essex
The fully revised and updatedThird Editionembraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.
The fully revised and updatedThird Editionembraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.