Benedict, Augustine,

Financial accounting : an introduction / Augustine Benedict, Barry Elliott. - Harlow, Essex, England ; New York : Prentice Hall/Financial Times, 2008. - xvi, 756 pages : illustrations ; 25 cm.

Includes bibliographical references and index.

Part A The Financial Accounting System Chapter (1): The need for accounting Chapter (2): Controlling and accounting for Cash Chapter (3): The double entr accounting system Chapter (4): The Income Statement and Balance Sheet Chapte (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 Chapte (25) : Accounting for Partnerships

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.
Features

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.

9780273688853

2007045494


Accounting.--Problems, exercises, etc.
Financial statements.

HF5636 / .B46 2008

657 BE.F 2008