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Autore: | Benedict Augustine |
Titolo: | Financial accounting : an introduction / / Augustine Benedict, Barry Elliott |
Pubblicazione: | Harlow, England : , : Financial Times/Prentice Hall, , 2011 |
©2008 | |
Edizione: | 2nd ed. |
Descrizione fisica: | 1 online resource (xvi, 732 p. ) : ill |
Disciplina: | 657 |
Soggetto topico: | Accounting |
Financial statements | |
Persona (resp. second.): | ElliottBarry |
Note generali: | Previous ed.: 2008. |
Includes index. | |
Nota di bibliografia: | Includes bibliographical references and index. |
Nota di contenuto: | 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 Date |
Sommario/riassunto: | 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. |
Titolo autorizzato: | Financial accounting |
ISBN: | 1-283-05609-7 |
9786613056092 | |
0-273-73766-X | |
Formato: | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione: | Inglese |
Record Nr.: | 9910150237103321 |
Lo trovi qui: | Univ. Federico II |
Opac: | Controlla la disponibilità qui |