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Full Description
Accounting is the provision of financial information to managers or owners, as well as to external users, so that they can make business decisions. It measures, monitors and controls business activities. Financial Accounting provides a very accessible and easy-to-follow introduction to accounting. It introduces students to accounting and provides them with a clear understanding of the theory and practice of financial accounting. The text blends theory and practice by stressing the underlying concepts and context of accounting.* Text thoroughly updated to include examples that comply with the new format adopted by International Accounting Standards for listed companies.*'Real Life Nuggets' and other material from the business press will be revised and updated.* A large number of end of chapter questions of escalating difficulty, together with the accompanying answers, enables the reader to develop their understanding of the key concepts discussed in the text.
Contents
About the Author. About the BookCoverage, Special Features. Acknowledgements. Section A: Financial Accounting: The Techniques. 1 Introduction to Accounting. Introduction. Nature of Accounting. Importance of Accounting. Financial Accounting and Management Accounting. Users of Accounts. Accounting Context. Types of Accountancy. Types of Accountant. Limitations of Accounting. Conclusion. Discussion Questions. 2 The Accounting Background. Introduction. Financial Accounting. Language of Accounting. Student Example. Why is Financial Accounting Important? Accounting Principles. Conclusion. Discussion Questions. Numerical Questions. Appendix 2.1: Illustration of a Summarised Company Profit and Loss Account: Marks & Spencer plc 2004. Appendix 2.2: Illustration of a Limited Company's Balance Sheet. Appendix 2.3: Illustration of a Limited Company's Income Statement (Profit and Loss Account). Appendix 2.4: Illustration of a Limited Company's Cash Flow Statement. 3 Recording: Double-Entry Bookkeeping. Introduction. The Accounting Equation. Worked Example. Computers. Conclusion. Discussion Questions. Numerical Questions. 4 Main Financial Statements: The Profit and Loss Account (Income Statement). Introduction. Context. Definitions. Layout. Main Components. Profit. Listed Companies. Capital and Revenue Expenditure. Limitations. Interpretation. Conclusion. Discussion Questions. Numerical Questions. 5 Main Financial Statements: The Balance Sheet. Introduction. Context. Definitions. Layout. Main Components. Limitations. Interpretation. Listed Companies. Conclusion. Discussion Questions. Numerical Questions. Appendix 5.1: Horizontal Format of Balance Sheet. 6 Preparing the Financial Statements. Introduction. Main Financial Statements. Trial Balance to Profit and Loss Account and Balance Sheet. Adjustments to Trial Balance. Comprehensive Example. Conclusion. Discussion Questions. Numerical Questions. 7 Partnerships and Limited Companies. Introduction. Context. Partnerships. Limited Companies. Limited Company Example: Stevens, Turner Ltd. Limited Companies: Published Accounts. Conclusion. Discussion Questions. Numerical Questions. 8 Main Financial Statements: The Cash Flow Statement. Introduction. Importance of Cash. Context. Cash and the Bank Account. Relationship between Cash and Profit. Preparation of Cash Flow Statement. Conclusion. Discussion Questions. Numerical Questions. 9 Interpretation of Accounts. Introduction. Context. Overview. Importance of Ratios. Closer Look at Main Ratios. Worked Example. Report Format. Holistic View of Ratios. Performance Indicators. Limitations. Conclusion. Discussion Questions. Numerical Questions. Appendix 9.1: John Brown Ltd. 10 The Management of Working Capital and Sources of Finance. Introduction. Nature of Sources of Finance. Short-Term Financing. Long-Term Financing. Cost of Capital. Conclusion. Discussion Questions. Numerical Questions. Section B: Financial Accounting: The Context. 11 Regulatory and Conceptual Frameworks. Introduction. Traditional Corporate Model: Directors, Auditors and Shareholders. Regulatory Framework. Regulatory Framework in the UK. Corporate Governance. Conceptual Framework. Conclusion. Selected Reading. Discussion Questions. 12 Measurement Systems. Introduction. Overview. Measurement Systems. Deficiencies of Historical Cost Accounting. Illustrative Example of Different Measurement Systems. Real Life. Conclusion. Selected Reading. Discussion Questions. 13 The Annual Report. Introduction. Definition. Context. Multiple Roles. Main Contents of the Annual Report. Presentation. Group Accounts. Impression Management. Conclusion. Selected Reading. Discussion Questions. 14 Creative Accounting. Introduction. Definition. Managerial Motivation. Methods of Creative Accounting. Example. Real Life. Case Studies. Creative Presentation. Controlling Creative Accounting. Conclusion. Selected Reading. Discussion Questions. 15 International Accounting. Introduction. Context. Divergent Forces. Classification. Country Snapshots. Convergent Forces. Conclusion. Selected Reading. Discussion Questions. Further Reading. Glossary of Key Accounting Terms. Appendix: Answers. Index.
