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Introduction to Financial Accounting, 9e

Autor Andrew Thomas, Anne Marie Ward
en Limba Engleză Paperback – 21 feb 2019
Introduction to Financial Accounting is a market-leading textbook that offers comprehensive coverage of all the fundamental accounting techniques and practices required by the major accountancy bodies, and explains the reasons why transactions are accounted for in a particular manner. The authors provide stimulating discussion that enables students to think strategically about the influence that accounting has on economic decision-making and its impact on wider society.


For students undertaking a degree in accounting or business studies, this ninth edition has been fully revised and updated to the latest accounting standards. It provides a contemporary approach whilst retaining its highly valued concise, student-friendly chapters and practical content. This essential resource is packed with real world examples, worked examples and exercises to keep students engaged and to aid understanding of complex accounting theory.


Supported by McGraw-Hill Education’s market-leading digital adaptive technology including:


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For students: Connect features assignments that help you contextualize what you’ve learned through application, helping you synthesize information and think critically. SmartBook® helps you study more efficiently by highlighting where in the chapter to focus, asking review questions, and pointing you to resources until you understand.


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Specificații

ISBN-13: 9781526803009
ISBN-10: 1526803003
Dimensiuni: 194 x 262 x 31 mm
Greutate: 1.48 kg
Ediția:9
Editura: McGraw Hill Education
Colecția McGraw Hill / Europe, Middle East & Africa
Locul publicării:United Kingdom

Cuprins

PART 1: Theframework of accounting  
1 Entities and financial reporting statements (including the natureand objectives of financial accounting)
2 Financial reporting: institutional framework and standards
3 The Conceptual Framework 1: objective of financial statements,stakeholders and other reports
4 The Conceptual Framework 2: concepts, principles and policies
5 The Conceptual Framework 3: the qualitative characteristics offinancial information
6 Auditing, corporate governance and ethics  
PART 2: Double-entry bookkeeping (recording transactions and thebooks of account)
7 The accounting equation and its components  
8 Basic documentation and books of account
9Double entry and the general ledger  
10 The balancing of accounts and the trial balance  
11 Day books and the journal  
12 The cash book and petty cash book
PART 3: Preparing final financial statements for sole traders
13 The final financial statements of sole traders (introductory)
14 Adjustment for depreciation and non-current assets
15 Irrecoverable receivables and allowance for irrecoverablereceivables
16 Adjustment for accruals and prepayments
17 Inventory valuation
18 The extended trial balance and final financial statements(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: Partnerships
23 The final financial statements of partnerships
24 Changes in partnerships
25 Partnership dissolution and conversion to a limited company
PART 6: Companies
26 The nature of limited companies and their capital
27 The final financial statements of limited companies
28 Statement of cash flows
29 The appraisal of company financial statements using ratio analysis
Appendix 1: Case studies
Appendix 2: Solutions to exercises
Glossary
Index