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An Introduction To Financial Accounting Andrew Thomas

An Introduction To Financial Accounting By Andrew Thomas

An Introduction To Financial Accounting by Andrew Thomas

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This revised and updated edition provides an authoritative yet easy to follow introduction to financial accounting. It covers both the theory and applications in a modern way.

An Introduction To Financial Accounting Summary

An Introduction To Financial Accounting by Andrew Thomas

This third edition of a most successful and well-respected textbook emphasises principles and techniques involved in the preparation of accounting statements. The text incorporates numerous illustrative and woked examples to help students understand and apply the techniques. Current developments in the regulatory framework are fully covered.

About Andrew Thomas

Andrew Thomas is a senior lecturer in the Accounting and Finance Group at the University of Birmingham Business School.

Table of Contents

The Nature and Objectives of Financial Accounting. The Accounting Equation and Its Components. Basic Documentation and Books of Account. The General Ledger. The Balancing of Accounts and the Trial Balance. Day Books and the Journal. The Cash Book. The Petty Cash Book. The Final Accounts of Sole Traders. Accounting Concepts, Principles and Conventions. Depreciation and Fixed Assets. Bad Debts and Provisions for Bad Debts. Prepayment and Accruals. The Preparation of Final Accounts from the Trial Balance. Manufacturing Accounts and the Valuation of Stocks. The Bank Reconciliation Statement. Control Accounts. Errors and Suspense Accounts. Single Entry and Incomplete Records. The Final Accounts of Clubs. Accounting for Hire Purchase Transactions. Investment Accounts. Departmental and Branch Accounts. The Final Accounts of Partnerships. Changes in Partnerships. The Nature of Limited Companies and their Capital. The Final Accounts of Limited Companies. Changes in Share Capital. The Appraisal of Company Accounts Using Ratios. Cash and Fund Flow Statements. Value Added Tax and Columnar Books of Prime Entry. The Use of Computers in Accounting. Accounting for Changing Price Levels. The Conceptual Framework of Accounting.

Additional information

An Introduction To Financial Accounting by Andrew Thomas
McGraw-Hill Education - Europe
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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