David Kolitz

Financial Accounting (eBook, PDF)

A Concepts-Based Introduction

• Format: PDF

Produktbeschreibung

Financial accounting is a key building block to understanding accounting more generally. This textbook helps students to understand the concepts that underpin the application of accounting theory to help solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples, along with real life examples to support class work. Unlike other textbooks, the author provides analysis of why accountants do what they do and not just how.

This is an essential read for all accountancy and financing students and researchers.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 622
• Erscheinungstermin: 8. Dezember 2016
• Englisch
• ISBN-13: 9781317542940
• Artikelnr.: 47386858

Autorenporträt

David Kolitz is Professor of Accounting at The University of Exeter, UK

Inhaltsangabe

Part 1: A Conceptual Overview 1. The Accounting Environment 2. Fundamental
Accounting Concepts 3. The Accounting Equation and the Analysis of
Transactions Part 2: The Accounting Process 4. Recording External
Transactions 5. Recording Internal Transactions 6. Preparation and
Presentation of Financial Statements 7. Closing Entries Part 3: The
Accounting Process Explained 8. Purchase and Sale Transactions 9. Analysis
Journals Part 4: Recognition and Measurement of the Elements of the
Financial Statements 10. Property, Plant and Equipment 11. Inventory and
Cost of Sales 12. Accounts Receivable 13. Cash and Bank 14. Accounts
Payable 15. Owner's Equity and Non-Current Liabilities Part 5: Entity Forms
16. Partnerships 17. Companies Part 6: Sundry Topics 18. Statement of Cash
Flows 19. Analysis of Financial Statements 20. Non-Business Entities 21.
Incomplete Records