Introduction to financial accounting

Part 1:The basic framework of accounting 1.Entities and financial reporting standards 2.International accounting: institutional framework and standards 3.The nature and objectives of financial accounting 4.Accounting principles, concepts and policies 5.The conceptual framework of accounting 6.Auditing, corporate governance and ethics Part 2:Double-entry bookkeeping 7.The accounting equation and its components 8.Basic documentation and books of accounts 9.The general ledger 10.The balancing of accounts and the trial balance 11.Day books and the journal 12.The cash book 13.The petty cash book Part 3:Preparing final financial statements 14.The final financial statements of sole traders (in brief) 15.Depreciation and non-current assets 16.Bad debts and provisions for bad debts 17.Accruals and prepayments 18.The preparation of final financial statements from the trial balance 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: Preparing final financial statements for manufacturing entities 23.Inventory valuation 24.Financial statements for manufacturing entities Part 6:Clubs 25.The final financial statements of clubs Part 7:Partnerships 26.The final financial statements of partnerships 27.Changes in partnerships 28.Partnership dissolution and conversion to company status Part 8:Companies 29.The nature of limited companies and their capital 30.The final financial statements of limited companies 31.Statement of cash flows 32.The appraisal of company financial statements using ratio analysis Extra chapters available Online 33.UK accounting: institutional framework and standards 34.Changes in share capital 35.An introduction to consolidated financial statements 36.Value added tax, columnar books of prime entry and the payroll 37.The role of computers in accounting 38.Accounting for changing price levels