Financial accounting a concepts-based introduction
Financial accounting is a key building block to understanding accounting more generally. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, de...
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Formato: | Libro |
Idioma: | Inglés |
Publicado: |
London ; New York, NY :
Routledge
2017
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Ver en Universidad de Navarra: | https://unika.unav.edu/discovery/fulldisplay?docid=alma991008798009708016&context=L&vid=34UNAV_INST:VU1&search_scope=34UNAV_TODO&tab=34UNAV_TODO&lang=es |
Tabla de Contenidos:
- Part 1: A Conceptual Overview 1. The Accounting Environment 2. Fundamental Accounting Concepts 3. The Accounting Equation and the Analysis of Transactions Part 2: The Accounting Process 4. Recording External Transactions 5. Recording Internal Transactions 6. Preparation and Presentation of Financial Statements 7. Closing Entries Part 3: The Accounting Process Explained 8. Purchase and Sale Transactions 9. Analysis Journals Part 4: Recognition and Measurement of the Elements of the Financial Statements 10. Property, Plant and Equipment 11. Inventory and Cost of Sales 12. Accounts Receivable 13. Cash and Bank 14. Accounts Payable 15. Owner's Equity and Non-Current Liabilities Part 5: Entity Forms 16. Partnerships 17. Companies Part 6: Sundry Topics 18. Statement of Cash Flows 19. Analysis of Financial Statements 20. Non-Business Entities 21. Incomplete Records