By Augustine Benedict
Financial Times/ Prentice Hall
Distributed by Trans-Atlantic Publications Inc.
$177.50 paper original
Financial Accounting: An Introduction presents an expansive and up-to-date treatment of an ever-important discipline. Without over-simplifying the subject, Augustine Benedict and Barry Elliott have created a progressive guide to financial accounting which tackles not only the fundamentals, but also includes coverage of new and emerging topics - chief among them IFRS.
Part A The Financial Accounting System
Chapter (1): The need for accounting
Chapter (2): Controlling and accounting for Cash
Chapter (3): The double entry accounting system
Chapter (4): The Income Statement and Balance Sheet
Chapter (5): Accounting for credit transactions
Chapter (6): Inventories, Profit Margin and Gross Profit Ratio
Chapter (7): Accruals, Prepayments, Depreciation and Bad debts
Chapter (8): The Journal and correction of errors
Part B Accounting for Bank Balances, Receivables and Payables
Chapter (9): Bank Account and Bank Reconciliation
Chapter (10): Control Accounts
Chapter (11): Accounting for Sales Tax (VAT) and Payroll
Chapter (12) Accounting Systems and controls
Chapter (13) Computers in accounting
Part C The Conceptual Framework
Chapter (14): The Conceptual Framework for Accounting
Chapter (15): Revenue recognition
Part D Accounting for Non-Current assets, Liabilities and Provisions
Chapter (16) : Accounting for tangible non current assets
Chapter (17): Non Current Asset – Disposal and revaluation
Chapter (18) : Accounting for intangible assets and government grants
Chapter (19) : Liability, Provision, Contingency and Post Balance Sheet events
Part E Accounting for Sole traders, Partnerships and Limited Companies
Chapter (20) : Incomplete Records
Chapter (21) : Accounting for limited companies
Chapter (22) : Cash Flow Statements
Chapter (23) : Accounting Ratios and Interpretation of financial statements
Chapter (24) : Group accounts
Chapter (25) : Accounting for Partnerships
- Worked examples across all areas of the subject, guiding students from the conceptual to the complex.
- Activity questions embedded within each chapter, designed to help students test their understanding of core concepts as they learn about them.
- A range of multiple choice questions at the end of each chapter, covering both the theory and practice of accounting in order to meet students' learning needs.
- Progressive questions targeting different levels of understanding, testing various types of knowledge, giving students every chance of success.
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