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Full Description
Financial Accounting: An Introduction 5e is aimed at first-year students following courses in financial accounting at universities and universities of technology. The book offers CA stream students a strong framework in preparation for further studies in accounting, while also teaching non-CA stream students financial literacy, a skill that will benefit them in both their personal and professional lives. Financial Accounting uses a unique narrative approach to tell the story of accounting. Each accounting concept is introduced through a problem to be solved by the central character, a young entrepreneur. Appropriate solutions to these problems are provided as guidance to students. The book does not simply teach accounting standards; it demonstrates both the reasons for and the methods of recording and reporting information, making each concept more relevant to students.
Contents
1: Accounting in context
2: The purpose of accounting
3: The practice of accounting
4: The conceptual framework
5: Adjustments
6: Inventory
7: Value added tax (VAT)
8: Bank reconciliation statements
9: Introducing credit: Trade payables
10: The other side of credit: Trade receivables and working capital management
11: Property, plant and equipment (PPE)
12: Companies
13: Partnerships, and a brief note on close corporations (CCs)
14: Statement of cash flows
15: Financial analysis
16: Non-profit organisations and club accounting
17: Incomplete records and other accounting issues
