Essentials of Financial Accounting in Business / Edition 1

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More About This Textbook


In this authoritative introduction to the subject, the authors explain and illustrate the ways in which financial accounting works in all its phases - from the use of source documents through to the formulation and presentation of accounts. In the process they explain basic concepts, with extended treatment of such fundamental issues as double-entry book-keeping and cash control.

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Product Details

  • ISBN-13: 9781844800896
  • Publisher: Cengage Learning EMEA Higher Education
  • Publication date: 10/23/2003
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 456
  • Product dimensions: 7.48 (w) x 9.65 (h) x 1.04 (d)

Table of Contents

PART I: THE BUSINESS WORLD. 1. The Providers of Information. 2. Potential Users of Financial Information. 3. The Role of the Accountant. 4. Accounting Concepts and Conventions. PART II: ACCOUNTING FOR ECONOMIC TRANSACTIONS. 5. Identifying Transactions. 6. Recording Transactions. 7. Controlling Cash. 8. Balancing the Books. PART III: INDIVIDUALS IN BUSINESS. 9. Cash-Flow Statements. 10. Profit-and-Loss Account. 11. Balance Sheet. 12. Presentation and Principles. 13. Dealing with Fixed Assets. 14. Accounting for Non-Payment. 15. Relationship Between Financial Statements. 16. Incomplete Records. PART IV: PARTNERS IN BUSINESS. 17. Partnerships: General Principles. 18. Profit-and-Loss Account. 19. Balance Sheet. 20. Partnership Changes. PART V: LIMITED COMPANIES. 21. Limited Companies: General Principles. 22. National and International Regulations. 23. Financial Statements of a Limited Company. 24. Statements of Financial Performance. 25. Statements of Financial Position. PART VI: THE ANALYSIS OF FINANCIAL STATEMENTS. 26. Ration Analysis. 27. Investment Ratios. 28. Interpretation of Financial Statements. PART VII: OTHER TYPES OF ORGANISATION. 29. Clubs and Societies. 30. Manufacturing Organisations. Answers. Index.

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