An introduction to financial accounting
This revised and updated edition provides an authoritative yet easy to follow introduction to financial accounting. It covers both the theory and applications in a modern way.
xiii, 610 pages : illustrations ; 25 cm
9780077094805, 0077094808
43058799
1. The nature and objectives of financial accounting
2. The accounting equation and its components
3. Basic documentation and books of account
4. The general ledger
5. The balancing of accounts and the trial balance
6. Day books and the journals
7. The cash book
8. The petty cash book
9. The final accounts of sole traders
10. Accounting concepts, principles and conventions
11. Depreciation and fixed assets
12. Bad debts and provisions for bad debts
13. Accruals and prepayments
14. The preparation of final accounts from the trial balance
15. Manufacturing accounts and the valuation of stocks
16. The bank reconciliation statement
17. Control Accounts
18. Errors and suspense accounts
19. Single entry and incomplete records
20. The final accounts of clubs
21. Accounting for hire purchase transactions
22. Investment accounts
23. Departmental and branch accounts
24. The final accounts of partnerships
25. Changes in partnerships
26. The nature of limited companies and their capital
27. The final accounts of limited companies
28. Changes in share capital
29. The appraisal of company accounts using ratios
30. Cash and funds flow statements
31. Value added tax, columnar books of prime entry, and the payroll
32. The use of computers in accounting
33. Accounting for changing price levels
34. The conceptual framework of accounting