Financial Accounting
4th Edition

By Anne Britton & Chris Waterston
December 2006
Financial Times / Prentice Hall
Distributed By Trans-Atlantic Publications
ISBN: 9780273703600
350 pages, Illustrated, 7 3/8 x 9 5/8"
$99.50 Paper Original


Financial Accounting is the ideal introduction to this topical and dynamic subject. The authors successfully combine a conceptual approach with an accessible, interactive style, by adopting a questioning attitude to the subject. 

The authors ask why accounting practices exist and not simply how they work, without lingering on the technicalities. The 4th edition has been fully updated in line with the transition to International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs).

Financial Accounting is ideally suited for any students taking an introductory financial accounting course.

Contents

Preface

1. What is accounting?

2. The balance sheet

3. The income statement

4. Concepts and characteristics

5. The double entry system

6. Adjustments, including entries in ledger accounts

7. Preparation of income statement and balance sheet from trial balance and adjustments

8. Accounts of limited companies

9. Cash flow statements

10. Regulatory framework in the UK compared with European examples and the international framework

11. Interpretation, including ratio analysis and consideration of additional information required

12. Valuation and performance measurement

13. Control of accounting systems

14. Information technology and accounting

15. The finale

Appendix: Answers to self assessment questions

Glossary

Features

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