Financial Accounting: An Introduction - Softcover

Inhaltsangabe

This new edition of a popular text provides a first course in financial accounting for students. The book is based on the ASB's conceptual framework, The Statement of Principles, which ensures that practical learning is underpinned by solid theoretical understanding. The book is designed to be accessible and uses a running case study based on the user/preparer debate. The second edition has been brought up to date with changes in accounting regulations and a new chapter added on the preparation of final accounts. Many more questions have been included in an expanded Lecturer's Guide. The book outlines the regulatory process which controls the quality and quantity of information in financial statements and looks at some of the limitations of traditional accounting practices. It concentrates primarily on the single entity but a chapter on group accounts is included to provide a basic appreciation that will allow students an appreciation of published accounts. The conceptual framework underpinning focuses on the needs of users of financial information and concentrates on the balance sheet (i.e. defining and reporting assets, liabilities and owners' equity). The book has been designed to be the appropriate level and length for a new-style modular first year programme in financial accounting.

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