Financial Accounting

A Concepts-Based Introduction

David Kolitz (Autor)

Buch | Hardcover

622 Seiten

2016
Routledge (Verlag)
978-1-138-84496-4 (ISBN)

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Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems.

This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do, and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Additional online questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way.

This book is an essential guide for students new to accountancy, and an equally useful tool for more experienced students and researchers.

David Kolitz is Professor of Accounting at The University of Exeter, UK

Part 1: A Conceptual Overview 1. The Accounting Environment 2. Fundamental Accounting Concepts 3. The Accounting Equation and the Analysis of Transactions Part 2: The Accounting Process 4. Recording External Transactions 5. Recording Internal Transactions 6. Preparation and Presentation of Financial Statements 7. Closing Entries Part 3: The Accounting Process Explained 8. Purchase and Sale Transactions 9. Analysis Journals Part 4: Recognition and Measurement of the Elements of the Financial Statements 10. Property, Plant and Equipment 11. Inventory and Cost of Sales 12. Accounts Receivable 13. Cash and Bank 14. Accounts Payable 15. Owner's Equity and Non-Current Liabilities Part 5: Entity Forms 16. Partnerships 17. Companies Part 6: Sundry Topics 18. Statement of Cash Flows 19. Analysis of Financial Statements 20. Non-Business Entities 21. Incomplete Records

Erscheint lt. Verlag	13.12.2016
Zusatzinfo	573 Tables, black and white; 68 Line drawings, black and white; 68 Illustrations, black and white
Verlagsort	London
Sprache	englisch
Maße	174 x 246 mm
Gewicht	1282 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-138-84496-9 / 1138844969
ISBN-13	978-1-138-84496-4 / 9781138844964
Zustand	Neuware