000			02696nam a2200193Ia 4500
999			_c1795 _d1795
020			_a9780077122805 (pbk.)
020			_a0077122801 (pbk.)
050			_aHF 5635 _b.T35
100	1		_aThomas, Andrew.
245	1	3	_aAn introduction to financial accounting / _cAndrew Thomas and Anne Marie Ward.
250			_a6th ed.
260			_aLondon : _bMcGraw-Hill, _c2009.
300			_axxii, 746 p : _bill. ; _c27 cm.
505			_a 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.
650		0	_aAccounting.
650		0	_aAccounting
700	1		_aWard, Anne Marie.
942			_cBK