The text adopts a questioning attitude to the subject, asking why accounting practices exist and how they work, without lingering on the technicalities. For those who favour the 'why' over 'how to' approach, Financial Accounting is the ideal introductory core text for first-year financial accounting students.
The text is deliberately and positively accessible for first-time students, with frequent exercises in all chapters, and answers to these supplied straight after the questions. These do not so much test understanding of the subject as develop understanding through self-testing and repetition.
Preface 1. What is accounting? 2. 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 10. Statement of Cash Flows 11. Regulatory framework, corporate social responsibility and corporate governance 12. Interpretation, including ratio analysis and consideration of additional information required 13. Valuation and performance measurement 14. Control of accounting systems 15. Information technology and accounting 16. The finale Appendix: Answers to self assessment questions Glossary
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