Financial Accounting

About the Author. About the Book: Background, The Market, Scope, Coverage, Special Features. Second Edition. Acknowledgements. Dedication. 1. Introduction to Accounting. Introduction. Nature of Accounting. Importance of Accounting. Financial Accounting and Management Accounting. Users of Accounts. Accounting Context. Types of Accountancy. Types of Accountant. Limitations of Accounting. Conclusion. Discussion Questions. Section A: Financial Accounting: The Techniques. 2. The Accounting Background. Introduction. Financial Accounting. Language of Accounting. Student Example. Why is Financial Accounting Important. Accounting Principles. Conclusion. Discussion Questions. Numerical Questions. Appendix 2.1: Illustration of a Summarised Company Profit and Loss Account: Marks & Spencer plc 2004 Appendix 2.2: Illustration of a Limited Company’s Balance Sheet 43 Appendix 2.3: Illustration of a Limited Company’s Income Statement (Profit and Loss Account) Appendix 2.4: Illustration of a Limited Company’s Cash Flow Statement 3. Recording: Double-Entry Bookkeeping. Introduction. The Accounting Equation. Worked Example. Computers. Conclusion. Discussion Questions. Numerical Questions. 4. Main Financial Statements: The Profit and Loss Account (Income Statement). Introduction. Context. Definitions. Layout. Main Components. Profit. Listed Companies. Capital and Revenue Expenditure. Limitations. Interpretation. Conclusion. Discussion Questions. Numerical Questions. 5. Main Financial Statements: The Balance Sheet. Introduction. Context. Definitions. Layout. Main Components. Limitations. Interpretation. Listed Companies. Conclusion. Discussion Questions. Numerical Questions. Appendix 5.1: Horizontal Format of Balance Sheet 6. Preparing the Financial Statements. Introduction. Main Financial Statements. Trial Balance to Profit and Loss Account and Balance Sheet. Adjustments to Trial Balance. Comprehensive Example. Conclusion. Discussion Questions. Numerical Questions. 7. Partnerships and Limited Companies. Introduction. Context. Partnerships. Limited Companies. Limited Company Example: Stevens, Turner Ltd. Limited Companies: Published Accounts. Conclusion. Discussion Questions. Numerical Questions. 8. Main Financial Statements: The Cash Flow Statement. Introduction. Importance of Cash. Context. Cash and the Bank Account. Relationship between Cash and Profit. Preparation of Cash Flow Statement. Conclusion. Discussion Questions. Numerical Questions. 9 Interpretation of Accounts. Introduction. Context. Overview. Importance of Ratios. Closer Look at Main Ratios. Worked Example. Report Format. Holistic View of Ratios. Performance Indicators. Limitations. Conclusion. Discussion Questions. Numerical Questions. Appendix 9.1: John Brown Ltd 10. The Management of Working Capital and Sources of Finance. Introduction. Nature of Sources of Finance. Short-Term Financing. Long-Term Financing. Cost of Capital. Conclusion. Discussion Questions. Numerical Questions. Further Reading. Glossary of Key Accounting Terms. Appendix: Answers. Index. 11. Regulatory and Conceptual Frameworks. Introduction. Traditional Corporate Model: Directors, Auditors and Shareholders. Regulatory Framework. Regulatory Framework in the UK. Corporate Governance. Conceptual Framework. Conclusion. Selected Reading. Discussion Questions. 12. Measurement Systems. Introduction. Overview. Measurement Systems. Deficiencies of Historical Cost Accounting. Illustrative Example of Different Measurement Systems. Real Life. Conclusion. Selected Reading. Discussion Questions. 13. The Annual Report. Introduction. Definition. Context. Multiple Roles. Main Contents of the Annual Report. Presentation. Group Accounts. Impression Management. Conclusion. Selected Reading. Discussion Questions. 14. Creative Accounting. Introduction. Definition. Managerial Motivation. Methods of Creative Accounting. Example. Real Life. Case Studies. Creative Presentation. Controlling Creative Accounting. Conclusion. Selected Reading. Discussion Questions. 15. International Accounting. Introduction. Context. Divergent Forces. Classification. Country Snapshots. Convergent Forces. Conclusion. Selected Reading. Discussion Questions.

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Wydawnictwo: angielskie
Data wydania: b.d
Kategoria: Ekonomia
ISBN: 978-0-470-05898-5
Liczba stron: 0