Financial Accounting, 4th edition
An Introduction

By Pauline Weetman
Financial Times / Pearson Education
August 2006
ISBN: 0273703404
504 Pages
$97.50 paper original

This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial accounting. This edition retains all of the classic features that have contributed to the book’s success particularly its clarity of expression within a sound conceptual framework. There is a strong emphasis on the 'why' rather than simply the 'what' and ‘how’.


Part 1 A conceptual framework: setting the scene
Chapter 1 Who needs accounting?
Chapter 2 A systematic approach to financial reporting:
the accounting equation
Chapter 3 Financial statements from the accounting equation
Chapter 4 Ensuring the quality of financial statements

Part 2 Reporting the transactions of a business
Chapter 5 Accounting information for service businesses
Chapter 6 Accounting information for trading businesses

Part 3 Recognition in financial statements
Chapter 7 Published financial statements
Chapter 8 Non-current (fixed) assets
Chapter 9 Current assets
Chapter 10 Current liabilities
Chapter 11 Provisions and non-current (long-term) liabilities
Chapter 12 Ownership interest

Part 4 Analysis and Issues in reporting
Chapter 13 Ratio analysis
Chapter 14 Reporting corporate performance
Chapter 15 Reporting cash flows

Glossary of financial accounting terms
I Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting
II Solutions to numerical and technical questions in Financial Accounting

• Questions are graded to test student understanding of chapter content, as well as, skills in straightforward application of knowledge, and skills of problem solving and evaluation.
• The book is accompanied by a comprehensive support package for lecturers, arranged on a chapter-by-chapter basis comprising of: student lecture notes on a 'fill the gaps' basis; graded questions to supplement those of chapters; including multiple choice questions; solutions to questions in the book; and 'Safe & Sure’ annual report for analysis.

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