An Introduction to Financial Accounting
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An Introduction to Financial Accounting

An Introduction to Financial Accounting


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About the Book

The new edition is going to be a more reader-friendly and updated version of the previous edition. The new edition will include a new chapter on International Accounting Standards and an additional five case studies.The online leanring centre will include an information centre, lecturer centre and student centre. In addition to this, there will also be a Standards Updating section, which the author will maintain.

Table of Contents:
Part IThe basic framework 1The nature and objectives of financial accounting 2The accounting equation and its components Part IIDouble-entry bookkeeping 3Basic documentation and books of account 4The general ledger 5The balancing of accounts and the trial balance 6Day books and the journal 7The cash book 8The petty cash book Part IIIPreparing final accounts 9The final accounts of sole traders 10Accounting principles, concepts and policies 11Depreciation and fixed assets 12Bad debts and provisions for bad debts 13Accruals and prepayments 14The preparation of final accounts from the trial balance 15Manufacturing accounts and the valuation of stocks Part IVInternal control and check 16The bank reconciliation statement 17Control accounts 18Errors and suspense accounts Part VSpecial items, cases and entities 19Single entry and incomplete records 20The final accounts of clubs 21Value add tax, columnar books of prime entry and the payroll 22The role of computers in accounting 23Accounting for changing price levels Part VIPartnerships 24The final accounts of partnerships 25Changes in partnerships Part VIICompanies 26The nature of limited companies and their capital 27The final accounts of limited companies 28Changes in share capital 29Cash flow statements 30The appraisal of company accounts using ratios Part VIIIGenerally accepted accounting principles and practices 31The conceptual framework of accounting 32International Accounting Standards 33An introduction to consolidated accounts Appendix - Case Studies (4) Appendix—Solutions to exercises

About the Author :
Andrew Thomas is a senior lecturer in the Accounting and Finance Group at the University of Birmingham Business School.


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Product Details
  • ISBN-13: 9780077108083
  • Publisher: McGraw-Hill Education - Europe
  • Publisher Imprint: McGraw Hill Higher Education
  • Height: 262 mm
  • No of Pages: 576
  • Weight: 1150 gr
  • ISBN-10: 0077108086
  • Publisher Date: 16 Mar 2005
  • Binding: Paperback
  • Language: English
  • Spine Width: 28 mm
  • Width: 198 mm


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An Introduction to Financial Accounting
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