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An introduction to financial accounting / Andrew Thomas and Anne Marie Ward.

By: Contributor(s): Material type: TextPublication details: London : McGraw-Hill, 2009.Edition: 6th edDescription: xxii, 746 p : ill. ; 27 cmISBN:
  • 9780077122805 (pbk.)
  • 0077122801 (pbk.)
Subject(s): LOC classification:
  • HF 5635 .T35
Contents:
Part 1. The basic framework of accounting -- 1. Entities and financial reporting standards -- 2. International accounting: institutional framework and standards -- 3. The nature and objectives of financial accounting -- 4. Accounting principles, concepts and policies -- 5. The conceptual framework of accounting -- 6. Auditing, corporate governance and ethics -- Part 2. Double-entry bookkeeping -- 7. The accounting equation and its components -- 8. Basic documentation and books of accounts -- 9. The general ledger -- 10. The balancing of accounts and the trial balance -- 11. Day books and the journal -- 12. The cash book -- 13. The petty cash book -- Part 3. Preparing final financial statements -- 14. The final financial statements of sole traders (in brief) -- 15. Depreciation and non-current assets -- 16. Bad debts and provisions for bad debts -- 17. Accruals and prepayments -- 18. The preparation of final financial statements from the trial balance -- Part 4. Internal control and check -- 19. The bank reconciliation statement -- 20. Control accounts -- 21. Errors and suspense accounts -- 22. Single entry and incomplete records -- Part 5. Preparing final financial statements for manufacturing entities -- 23. Inventory valuation -- 24. Financial statements for manufacturing entities -- Part 6. Clubs -- 25. The final financial statements of clubs -- Part 7. Partnerships -- 26. The final financial statements of partnerships -- 27. Changes in partnerships -- 28. Partnership dissolution and conversion to company status -- Part 8. Companies -- 29. The nature of limited companies and their capital -- 30. The final financial statements of limited companies -- 31. Statement of cash flows -- 32. The appraisal of company financial statements using ratio analysis -- Extra chapters available Online -- 33. UK accounting: institutional framework and standards -- 34. Changes in share capital -- 35. An introduction to consolidated financial statements -- 36. Value added tax, columnar books of prime entry and the payroll -- 37. The role of computers in accounting -- 38. Accounting for changing price levels.
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Books Methodist University Library Main General Stacks Reference HF 5635 .T35 (Browse shelf(Opens below)) Available 37676

Part 1. The basic framework of accounting --
1. Entities and financial reporting standards --
2. International accounting: institutional framework and standards --
3. The nature and objectives of financial accounting --
4. Accounting principles, concepts and policies --
5. The conceptual framework of accounting --
6. Auditing, corporate governance and ethics --
Part 2. Double-entry bookkeeping --
7. The accounting equation and its components --
8. Basic documentation and books of accounts --
9. The general ledger --
10. The balancing of accounts and the trial balance --
11. Day books and the journal --
12. The cash book --
13. The petty cash book --
Part 3. Preparing final financial statements --
14. The final financial statements of sole traders (in brief) --
15. Depreciation and non-current assets --
16. Bad debts and provisions for bad debts --
17. Accruals and prepayments --
18. The preparation of final financial statements from the trial balance --
Part 4. Internal control and check --
19. The bank reconciliation statement --
20. Control accounts --
21. Errors and suspense accounts --
22. Single entry and incomplete records --
Part 5. Preparing final financial statements for manufacturing entities --
23. Inventory valuation --
24. Financial statements for manufacturing entities --
Part 6. Clubs --
25. The final financial statements of clubs --
Part 7. Partnerships --
26. The final financial statements of partnerships --
27. Changes in partnerships --
28. Partnership dissolution and conversion to company status --
Part 8. Companies --
29. The nature of limited companies and their capital --
30. The final financial statements of limited companies --
31. Statement of cash flows --
32. The appraisal of company financial statements using ratio analysis --
Extra chapters available Online --
33. UK accounting: institutional framework and standards --
34. Changes in share capital --
35. An introduction to consolidated financial statements --
36. Value added tax, columnar books of prime entry and the payroll --
37. The role of computers in accounting --
38. Accounting for changing price levels.

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