Cover image for Principles of financial accounting
Title:
Principles of financial accounting
Personal Author:
Edition:
3rd ed.
Publication Information:
New York, NY : Prentice-Hall, 2004
ISBN:
9780273676300

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30000010144361 HF5635 G54 2004 Open Access Book Book
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Summary

Summary

Written for students with the aim of helping them understand the principles of financial accounting, this book develops ideas progressively, step-by-step, in a clear style, and is extensively illustrated through comprehensive worked examples and self check questions.


Table of Contents

1 The nature of accounting
Part 1 Preparing financial statements
2 The accounting equation: balance sheets and profit
3 The extended accounting equation: debits and credits
4 Accounting systems and financial statements: the basics
5 Accrual accounting
6 Depreciation
7 Bad and doubtful debts
8 Cost of goods sold
9 Partnership accounts
10 Limited company accounts
Part 2 Specialised aspects of accounting
11 Control systems
12 Branch accounts
13 Incomplete records
14 Accounts of clubs, societies and associations
15 Principles of auditing
Part 3 Analysing and understanding financial statements
16 Cash flow statements
17 Analysis of financial statements 1
18 Analysis of financial satatements 2
19 Consolidated accounts: an introduction
20 Financial reporting in coutries other than the United Kingdom
21 Limitations of the conventional accounting model
Appendices
Further Reading
Glossary
Solutions to checkpoint questions
Solutions to selected exercises
Index