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Record Nr. |
UNINA9910150237103321 |
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Autore |
Benedict Augustine |
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Titolo |
Financial accounting : an introduction / / Augustine Benedict, Barry Elliott |
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Pubbl/distr/stampa |
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Harlow, England : , : Financial Times/Prentice Hall, , 2011 |
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©2008 |
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ISBN |
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1-283-05609-7 |
9786613056092 |
0-273-73766-X |
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Edizione |
[2nd ed.] |
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Descrizione fisica |
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1 online resource (xvi, 732 p. ) : ill |
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Disciplina |
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Soggetti |
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Accounting |
Financial statements |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Previous ed.: 2008. |
Includes index. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Section A :The financial accounting system 1: The need for accounting 2: Accounting for cash 3: The double entry accounting system 4: Statement of financial position and Statement of income 5: Accounting for credit transactions 6: Inventories, profit margin and gross profit ratio 7: Accruals, pre-payments, depreciation and bad debts 8: Disposal, revaluation and impairment of non-current assets Section B : Financial Statements of limited companies, sole traders, groups and partnerships 9: Accounting for limited companies 10: Incomplete records 11: Statements of cash flows 12: Accounting ratios and interpretation of financial statements 13: Consolidation of financial statements 14: Accounting for partnerships Section C : Accounting for Current assets and liabilities# 15: Bank account and bank reconciliation 16: The Journal and correction of errors 17: Control accounts 18: Accounting for sales tax (VAT) and payroll Section D : The Conceptual Framework 19: Conceptual framework of accounting 20: Revenue recognition Section E : Accounting for Non-current assets, Liabilities and Provisions 21: Accounting for tangible non-current assets 22: Accounting for intangible non-current assets and government grant 23: |
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Liabilities, Provisions. Contingencies and Events after the Reporting Date |
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Sommario/riassunto |
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This textbook looks at the financial accounting system; accounting for bank balances, receivables and payables; the conceptual framework; accounting for non-current assets, liabilities and provisions; and accounting for sole traders, partnerships and limited companies. |
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