Financial Accounting: An Introduction - Tapa blanda

1. Introduction 2. Accounting & Organisations 3. Wealth & the Measurement of Profit 4. Measurement of Wealth & the Balance Sheet 5. The Profit & Loss Account 6. Introduction to the Worksheet 7. Accrual Accounting 8. Stocks & Work in Progress 9. Fixed Assets and Depreciation 10. Investments & Intangible Assets 11. Financing and Business Structures 12. Final Accounts & Organisation Structures 13. Alternative Financial Statements 14. Financial Statement Analysis 15. Income Concepts & Valuation 16. Price Level Changes 17. Replacement Cost Accounting Index

Financial Accounting is a text written specifically for the needs of first year business students and is based around the needs of users of accounting information. It builds from definitions through to a clear understanding of accounting statements, their uses and their limitations. The examples and case studies in this text have been tailor-made for the needs of students and, where appropriate, are illustrated with examples from the accounts of well-known companies. The first chapters introduce the basic accounting principles, providing a structure for examining some of the alternative approaches to income measurement and valuation. From this base the student is then introduced to the components of financial statements. The basic format used is that of a worksheet which allows the student to construct their own accounting models using various spreadsheet packages. The second edition of Financial Accounting: An Introduction features an even greater number of practice questions and integrates an international perspective. Financial Accounting will provide a clear and firm foundation for all introductory students on a degree course, an MBA programme or following the professional syllabus of the ACCA, CIMA or the ICAEW.