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Introduction to Financial Accounting 10e
Specificaties
Paperback, blz. | Engels
McGraw-Hill Education | 10e druk, 2024
ISBN13: 9781526849878
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McGraw-Hill Education 10e druk, 2024 9781526849878
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Samenvatting

The 10th edition of Introduction to Financial Accounting provides comprehensive coverage of all the fundamental accounting techniques and practices required by the IFRS, IAS and the Conceptual Framework for Financial Reporting. 
The authors bring the subject to life with stimulating discussions that encourage strategic thinking about the influence that accounting has on economic decision-making and its impact on society. 

This new edition embraces a contemporary approach whilst retaining its renowned concise and student-friendly chapters. Packed with real-world examples, practical content, worked examples and exercises, this essential resource keeps students engaged while enhancing their understanding of complex accounting theory. 

Key features include: 
oCoverage of the latest developments in International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and the Conceptual Framework for Financial Reporting. 
oA new chapter on Public Accountability giving background on who accountants should prepare accounts for and what should be included. 
oNew accounting insights to provide practical examples of how issues are handled in real-world scenarios. 
oNew contemporary issues in accounting to make students aware of the emerging issues and innovations that contemporary accountants must consider. 
oUpdated real world examples highlighting European and International accounting scenarios, demonstrating the tangible impact of accounting theory. 
oLearning activities, worked examples and end-of-chapter assessment material that offer students opportunities to practice key concepts and techniques. 
 
Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at Ulster University. She is also a qualified Chartered Accountant and previously taught professional courses for Chartered Accountants Ireland for 15 years. 

Andrew Thomas is former Senior Lecturer in Accounting and Finance at the University of Birmingham. 

Mike Farrell is a Lecturer in Accounting at University College Cork. He is a Fellow of Chartered Accountants Ireland and possesses a number of years industry and practice experience.  

Specificaties

ISBN13:9781526849878
Taal:Engels
Bindwijze:paperback
Uitgever:McGraw-Hill Education
Druk:10

Inhoudsopgave

PART 1: The framework of accounting&nbsp;<br/>1 Introduction to financial accounting<br/>2 Financial reporting: institutional framework and standards<br/>3 Conceptual Frameworks: objective of financial statements and the qualitative characteristics of financial information<br/>4 Underpinning assumptions of financial reporting, recognition, measurement and accounting policies<br/>5 Public accountability: a stakeholder perspective<br/>6 Corporate governance, ethics and climate change<br/><br><br/>PART 2: Double-entry bookkeeping (recording transactions and the books of account)&nbsp;<br/>7 The accounting equation and its components&nbsp;<br/>8 Basic documentation and books of account&nbsp;<br/>9 Double entry and the general ledger&nbsp;<br/>10 The balancing of accounts and the trial balance<br/>11 Credit sales, purchases and journal entries&nbsp;&nbsp;<br/>12 The cash book and petty cash book&nbsp;<br/><br><br/>PART 3: Preparing final financial statements for sole traders&nbsp;<br/>13 The final financial statements of sole traders (introductory)&nbsp;<br/>14 Adjustment for depreciation and non-current assets&nbsp;<br/>15 Adjustments to financial statements: credit losses and allowance for credit losses&nbsp;<br/>16 Adjustment for accruals and prepayments&nbsp;<br/>17 Inventory valuation&nbsp;<br/>18 The extended trial balance and final financial statements<br/><br><br/>PART 4: Internal control and check&nbsp;<br/>19 The bank reconciliation statement&nbsp;<br/>20 Control accounts&nbsp;<br/>21 Errors and suspense accounts&nbsp;<br/>22 Single entry and incomplete records&nbsp;<br/><br><br/>PART 5: Partnerships&nbsp;<br/>23 The final financial statements of partnerships&nbsp;<br/>24 Changes in partnerships&nbsp;<br/>25 Partnership dissolution and conversion to a limited company&nbsp;<br/><br><br/>PART 6: Companies&nbsp;<br/>26 The nature of limited companies and their capital&nbsp;<br/>27 The final financial statements of limited companies&nbsp;<br/>28 Statement of cash flows&nbsp;<br/>29 The appraisal of company financial statements using ratio analysis&nbsp;<br/>Appendix 1: Case studies&nbsp;<br/>Appendix 2: Solutions to exercises&nbsp;<br/>Glossary&nbsp;<br/>Index&nbsp;<br/>&nbsp;<br/>THE FOLLOWING CHAPTERS ARE AVAILABLE ON THE ONLINE LEARNING CENTER WHICH CAN BE ACCESSED THROUGH OUR CONNECT PLATFORM.<br/>30 Financial statements for manufacturing entities<br/>31 The final financial statements of clubs<br/>32 Changes in share capital<br/>33 An introduction to consolidated financial statements<br/>34 Value added tax, columnar books of prime entry and the payroll<br/>35 Accounting for changing price levels<br/><br><br/>

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