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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
Chapter 1 - Accounting in context
Chapter 2 - The purpose of accounting
Chapter 3 - The practice of accounting
Chapter 4 - The conceptual framework
Chapter 5 - Adjustments
Chapter 6 - Inventory
Chapter 7 - Value added tax (VAT)
Chapter 8 - Bank reconciliation statements
Chapter 9 - Introducing credit: Trade payables
Chapter 10 - The other side of credit: Trade receivables and working capital management
Chapter 11 - Property, plant and equipment (PPE)
Chapter 12 - Companies
Chapter 13 - Partnerships, and a brief note on close corporations (CCs)
Chapter 14 - Statement of cash flows
Chapter 15 - Financial analysis
Chapter 16 - Non-profit organisations and club accounting
Chapter 17 - Incomplete records and other accounting issues
