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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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Introduction to Financial Accounting Summary

Introduction to Financial Accounting by Andrew Thomas

The eighth edition of Introduction to Financial Accounting has been fully revised and updated to provide comprehensive, contemporary coverage whilst retaining its highly valued short, student-friendly chapters and practical content. This essential text is integrated with the latest accounting standards and is packed with real world examples and exercises to keep students engaged in this dynamic field.

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 Framework of Accounting
1. Entities and financial reporting statements (including the nature and objectives of financial accounting)
2. Financial reporting: institutional framework and standards
3. The Conceptual Framework: objective of financial statements, stakeholders and other reports.
4. The Conceptual Framework: concepts, principles and policies
5. The qualitative characteristics of financial information
6. Auditing, corporate governance and ethics

Part 2: Double-entry bookkeeping (recording transactions and the books of account)
7. The accounting equation and its components
8. Basic documentation and books of account
9. Double entry and 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 for sole traders
14. The final financial statements of sole traders (introductory)
15. Depreciation and non-current assets
16. Bad debts and provisions for bad debts
17. Accruals and prepayments
18. The final financial statements of sole traders (advanced)

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: Partnerships
25. The final financial statements of partnerships
26. Changes in partnerships
27. Partnership dissolution and conversion to a limited company

Part 7: Companies
28. The nature of limited companies and their capital
29. The final financial statements of limited companies
30. Statement of cash flows
31. The appraisal of company financial statements using ratio analysis

Appendix 1: Case Studies
Appendix 2: Solutions to Exercises

Additional information

GOR007876909
9780077163884
0077163885
Introduction to Financial Accounting by Andrew Thomas
Used - Good
Paperback
McGraw-Hill Education - Europe
20150116
768
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

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