04032nam 2200625 450 991015023710332120230725031106.01-283-05609-797866130560920-273-73766-X(CKB)2670000000082332(StDuBDS)AH25270746(SSID)ssj0000518108(PQKBManifestationID)12187258(PQKBTitleCode)TC0000518108(PQKBWorkID)10491614(PQKB)11149698(MiAaPQ)EBC5174195(MiAaPQ)EBC5833018(MiAaPQ)EBC5137303(Au-PeEL)EBL5137303(CaONFJC)MIL305609(OCoLC)1015876634(EXLCZ)99267000000008233220190821h20112008 uy 0engur|||||||||||txtccrFinancial accounting an introduction /Augustine Benedict, Barry Elliott2nd ed.Harlow, England :Financial Times/Prentice Hall,2011.©20081 online resource (xvi, 732 p. ) illPrevious ed.: 2008.Includes index.0-273-73765-1 Includes bibliographical references and index.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: Liabilities, Provisions. Contingencies and Events after the Reporting DateThis 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.Financial Accounting: An introduction is an essential companion for students on introductory financial accounting modules within undergraduate accounting and business degrees. The authors self-directed learning approach provides extensive opportunities for those new to the subject to test their learning, try out questions from the main exam bodies and build-up their ability to deal with challenging problems. Its comprehensive coverage will provide students with: a sound understanding of the conceptual framework and key concepts of accounting the ability to account for transactions up to Trial Balance and to prepare financial statements the ability to extract accounting ratios and prepare a report analyzing the statements.AccountingFinancial statementsAccounting.Financial statements.657Benedict Augustine1263329Elliott BarryMiAaPQMiAaPQMiAaPQBOOK9910150237103321Financial accounting2960600UNINA