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Full Description
Financial Accounting: An Introduction 4e does not simply teach the accounting standards; it demonstrates that accounting is about 'how to' as well as 'why to' record and report information in a way that engages directly with Generation Y students. The book uses a narrative approach to tell the story of accounting as each accounting concept is introduced through a problem to be solved by the character, a young Capetonian entrepreneur. Students are guided through the appropriate solution available.
The unique narrative approach taken by the book contextualizes accounting concepts for students and this "allows for reference to be made back to earlier events, concepts or transactions with more meaning for the reader than a more formal text could achieve." (Skinner, 2010). The book has been reviewed for the latest changes to the conceptual framework and terminology changes.
The fourth edition features the following completely revised chapters:
The conceptual framework
Inventory
Companies, including integrated reporting and updated statements in changes of equity
Statement of cash flows
Contents
1. Accounting in context ; 2. The purpose of accounting ; 3. The practice of accounting ; 4. The conceptual framework ; 5. Value added tax ; 6. Adjustments ; 7. Inventory ; 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 ; 18. Integrating accounting into the business
