LEADER 04032nam 2200625 450 001 9910150237103321 005 20230725031106.0 010 $a1-283-05609-7 010 $a9786613056092 010 $a0-273-73766-X 035 $a(CKB)2670000000082332 035 $a(StDuBDS)AH25270746 035 $a(SSID)ssj0000518108 035 $a(PQKBManifestationID)12187258 035 $a(PQKBTitleCode)TC0000518108 035 $a(PQKBWorkID)10491614 035 $a(PQKB)11149698 035 $a(MiAaPQ)EBC5174195 035 $a(MiAaPQ)EBC5833018 035 $a(MiAaPQ)EBC5137303 035 $a(Au-PeEL)EBL5137303 035 $a(CaONFJC)MIL305609 035 $a(OCoLC)1015876634 035 $a(EXLCZ)992670000000082332 100 $a20190821h20112008 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial accounting $ean introduction /$fAugustine Benedict, Barry Elliott 205 $a2nd ed. 210 1$aHarlow, England :$cFinancial Times/Prentice Hall,$d2011. 210 4$dİ2008 215 $a1 online resource (xvi, 732 p. ) $cill 300 $aPrevious ed.: 2008. 300 $aIncludes index. 311 $a0-273-73765-1 320 $aIncludes bibliographical references and index. 327 $aSection 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 Date 330 8 $aThis textbook looks at the financial accounting system; accounting for bank balances, receivables and payables; the conceptual framework; accounting for non-current assets, liabilities and provisions; and accounting for sole traders, partnerships and limited companies.$bFinancial 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. 606 $aAccounting 606 $aFinancial statements 615 0$aAccounting. 615 0$aFinancial statements. 676 $a657 700 $aBenedict$b Augustine$01263329 702 $aElliott$b Barry 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910150237103321 996 $aFinancial accounting$92960600 997 $aUNINA