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Introduction to Financial Accounting Andrew Thomas

Introduction to Financial Accounting By Andrew Thomas

Introduction to Financial Accounting by Andrew Thomas

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Summary

Suitable for students studying accounting for the first time, this book offers comprehensive coverage of accounting in the 21st century.

Introduction to Financial Accounting Summary

Introduction to Financial Accounting by Andrew Thomas

The sixth edition of Introduction to Financial Accounting has been fully revised and updated to provide comprehensive coverage of accounting in the 21st century. Retaining its short, student-friendly chapters and practical approach, it's an essential text for students studying accounting for the first time.

About Andrew Thomas

Andrew Thomas is a senior lecturer in the Accounting and Finance Group at the University of Birmingham Business School. Dr. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at the University of Ulster at Jordanstown, Northern Ireland. She is also a qualified Chartered Accountant.

Table of Contents

Part 1:The basic framework of accounting
1.Entities and financial reporting standards
2.International accounting: institutional framework and standards
3.The nature and objectives of financial accounting
4.Accounting principles, concepts and policies
5.The conceptual framework of accounting
6.Auditing, corporate governance and ethics

Part 2:Double-entry bookkeeping
7.The accounting equation and its components
8.Basic documentation and books of accounts
9.The general ledger
10.The balancing of accounts and the trial balance
11.Day books and the journal
12.The cash book
13.The petty cash book

Part 3:Preparing final financial statements
14.The final financial statements of sole traders (in brief)
15.Depreciation and non-current assets
16.Bad debts and provisions for bad debts
17.Accruals and prepayments
18.The preparation of final financial statements from the trial balance

Part 4:Internal control and check
19.The bank reconciliation statement
20.Control accounts
21.Errors and suspense accounts
22.Single entry and incomplete records

Part 5: Preparing final financial statements for manufacturing entities
23.Inventory valuation
24.Financial statements for manufacturing entities

Part 6:Clubs
25.The final financial statements of clubs

Part 7:Partnerships
26.The final financial statements of partnerships
27.Changes in partnerships
28.Partnership dissolution and conversion to company status

Part 8:Companies
29.The nature of limited companies and their capital
30.The final financial statements of limited companies
31.Statement of cash flows
32.The appraisal of company financial statements using ratio analysis

Extra chapters available Online

33.UK accounting: institutional framework and standards
34.Changes in share capital
35.An introduction to consolidated financial statements
36.Value added tax, columnar books of prime entry and the payroll
37.The role of computers in accounting
38.Accounting for changing price levels

Additional information

GOR012569838
9780077122805
0077122801
Introduction to Financial Accounting by Andrew Thomas
Andrew Thomas
Used - Like New
Paperback
McGraw-Hill Education - Europe
2009-04-01
768
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
The book has been read, but looks new. The book cover has no visible wear, and the dust jacket is included if applicable. No missing or damaged pages, no tears, possible very minimal creasing, no underlining or highlighting of text, and no writing in the margins

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