E-Book, Englisch, 622 Seiten
Kolitz Financial Accounting
Erscheinungsjahr 2016
ISBN: 978-1-317-54293-3
Verlag: CRC Press
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
A Concepts-Based Introduction
E-Book, Englisch, 622 Seiten
ISBN: 978-1-317-54293-3
Verlag: CRC Press
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Financial accounting is a key building block to understanding accounting more generally. This textbook helps students to understand the concepts that underpin the application of accounting theory to help solve accounting problems.
This international edition includes extracts from financial statements, definitions of key terms and exam examples, along with real life examples to support class work. Unlike other textbooks, the author provides analysis of why accountants do what they do and not just how.
This is an essential read for all accountancy and financing students and researchers.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Part 1: A Conceptual Overview 1. The Role of Accounting in Business 2. The Conceptual Framework 3. The Accounting Equation and the Analysis of Transactions Part 2: The Accounting Process 4. Recording External Transactions 5. Recording Internal Transactions 6. Preparation of the Financial Statements 7. Closing Entries Part 3: The Accounting Process Explained 8. Recording of Purchase and Sales Transactions 9. The Analysis Journals 10. Value-Added Tax Part 4: Recognition and Measurement of the Elements of the Financial Statements 11. Property, Plant and Equipment 12. Inventory and Cost of Sales 13. Accounts Receivable and Bad Debts 14. Cash and Bank 15. Non-Current and Current Liabilities 16. Owner's Equity Part 5: Entity Forms 17. Accounting for Partnerships 18. Accounting for Companies 19. Accounting for Close Corporations 20. Entity Cominations and Conversions Part 6: Sundry Topics 21. Statement of Cash Flows 22. Analysis of Financial Statements 23. Accounting for Non-Business Entities 24. Incomplete Records