The new seventh edition of Introduction to Financial Accounting by Andrew Thomas and Anne Marie Ward has been fully revised and updated to reflect the very latest developments in this dynamic field and offers contemporary and comprehensive coverage of Fin
【作者简介】
Andrew Thomas is a former Senior Lecturer in the Accounting and Finance Group at the University of Birmingham Business School, UK. Anne Marie Ward is a Professor of Accounting at the University of Ulster at Jordanstown, Northern Ireland, where she teaches Financial Accounting at undergraduate level. She is also a qualified Chartered Accountant.
【目录】
Part 1: The Framework of Accounting 1. Entities and financial reporting statements 2. International accounting: institutional framework and standards 3. The history and purpose of the conceptual framework 4. The nature and objectives of financial accounting (corporate social responsibility and accountability) 6. The conceptual framework of accounting 7. Auditing, corporate governance and ethics Part 2: Double-entry bookkeeping (recording transactions and the books of account) 8. The accounting equation and its components 9. Basic documentation and books of account 10. Double entry and the general ledger 11. The balancing of accounts and the trial balance 12. Day books and the journal 13. The cash book 14. The petty cash book Part 3: Preparing final financial statements for sole traders 15. The final financial statements of sole traders (introductory) 16. Depreciation and non-current assets 17. Bad debts and provisions for bad debts 18. Accruals and prepayments 19. The preparation of final financial statements from the trial balance (advanced) Part 4: Internal control and check 20. The bank reconciliation statement 21. Control accounts 22. Errors and suspense accounts 23. Single entry and incomplete records Part 5: Preparing final financial statements for manufacturing entities 24. Inventory valuation 25. Financial statements for manufacturing entities Part 6: Clubs 26. The final financial statements of clubs Part 7: Partnerships 27. The final financial statements of partnerships 28. Changes in partnerships 29. Partnership dissolution and conversion to a limited company Part 8: Companies 30. The nature of limited companies and their capital 31. The final financial statements of limited companies 32. Statement of cash flows 33. The appraisal of company financial statements using ratio analysis
以下为对购买帮助不大的评价