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The statement of financial position 3. The statement of comprehensive income 4. Concepts and characteristics 5. The double entry system 6. Adjustments, including entries in ledger accounts 7.
Preparation of statement of comprehensive income and statement of financial position from trial balance and adjustments 8. Accounts of limited companies and other organisations 9. Group Accounting Statement of Cash Flows Regulatory framework, corporate social responsibility and corporate governance Interpretation, including ratio analysis and consideration of additional information required Valuation and performance measurement Control of accounting systems Information technology and accounting The finale Appendix: Answers to self assessment questions Glossary Backcover Copy Financial Accounting is the ideal introduction to this topical and dynamic subject.
Successfully combining a conceptual approach with an accessible, interactive style, the text tackles the very latest international developments. Adopting a unique questioning attitude to the subject, the authors ask why accounting practices exist and not simply how they work, without lingering on the technicalities. The fifth edition has been fully updated in line with international accounting standards.
Financial Accounting is ideally suited for students taking accounting courses at both undergraduate and postgraduate level. This book will also be a suitable introduction to the subject for those who intend to continue studies in professional accounting.
They are both experienced teachers and writers.
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