دانلود کتاب Financial accounting

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Cover......Page 1
Financial Accounting......Page 2
Brief Contents......Page 6
Contents......Page 7
Preface......Page 12
Guided tour of the book......Page 15
Purposes of accounting......Page 18
Types of accounting......Page 20
Who cares anyway? The users......Page 27
The future of financial accounting......Page 28
Summary......Page 30
Self-assessment questions......Page 31
The sources and applications of funds......Page 34
The format of the statement of financial position......Page 37
What the statement of financial position tells the user......Page 40
The alternative valuation methods......Page 42
Statement of changes in equity......Page 43
Summary......Page 46
Self-assessment questions......Page 47
Introduction......Page 50
The income statement part......Page 51
Operating costs......Page 54
The appropriation account......Page 55
Statement of changes in equity......Page 56
Other comprehensive income......Page 58
Inventory valuation......Page 59
Non-commercial organisations......Page 63
Information technology and accounting......Page 65
Summary......Page 66
Self-assessment questions......Page 67
Introduction......Page 70
Concepts and policies......Page 72
Revenue recognition......Page 79
A true and fair view......Page 80
The ‘Framework’......Page 81
Self-assessment questions......Page 86
The need for a double entry system......Page 88
Double entry system – account......Page 90
Credit transactions......Page 95
Worked example of double entry......Page 96
Balancing off accounts......Page 97
Trial balance......Page 101
Statement of comprehensive income......Page 103
Format of the statement of comprehensive income......Page 105
Balance remaining in the books......Page 106
Self-assessment questions......Page 109
Accruals and prepayments......Page 113
Adjustment to ledger accounts......Page 115
Bad debts......Page 120
Provision for bad debts......Page 122
Provision for bad debts after the first year......Page 123
Depreciation......Page 125
Sale of non-current assets......Page 130
Summary......Page 132
Self-assessment questions......Page 133
Introduction......Page 137
Extended example......Page 138
Self-assessment questions......Page 150
The need for companies......Page 155
The company......Page 156
Company capital......Page 158
Other entities......Page 176
Partnerships......Page 180
Summary......Page 190
Self-assessment questions......Page 191
Introduction......Page 199
Acquisition of whole subsidiary......Page 200
Non-controlling interests......Page 202
Subsidiary with reserves......Page 203
Revaluation on acquisition......Page 205
Consolidated statements of comprehensive income......Page 207
Self-assessment questions......Page 209
Cash flows within a business......Page 212
Statement of cash flows......Page 215
Summary......Page 225
Self-assessment questions......Page 226
Introduction......Page 236
UK legal framework......Page 237
UK regulatory framework......Page 239
International regulatory framework......Page 242
Determinants of the accounting framework......Page 244
Accounting standards in the United States of America......Page 248
Corporate social responsibility (CSR) accounting......Page 249
Corporate governance......Page 252
Summary......Page 255
Self-assessment questions......Page 257
Accounting information and users......Page 259
Needs and objectives of users......Page 260
Standards......Page 261
Technique of ratio analysis......Page 263
Performance......Page 265
Investment potential......Page 270
Financial status......Page 273
Limitations of ratio analysis......Page 274
Additional information......Page 277
Cash flow and ratio analysis......Page 278
Self-assessment questions......Page 283
Introduction......Page 290
Alternatives to historical cost......Page 291
The time value of money......Page 292
Putting the valuations together......Page 293
Inflation accounting......Page 295
Accounting for revaluations......Page 301
Statement of changes in equity......Page 306
Summary......Page 307
Self-assessment questions......Page 308
The need for controls......Page 310
Audit......Page 311
Bank reconciliations......Page 316
Control accounts......Page 320
Legal requirements......Page 324
Constructing financial statements from very incomplete records......Page 325
Summary......Page 327
Self-assessment questions......Page 328
Introduction......Page 332
Control issues......Page 333
Audit trails......Page 336
Designing an accounting system......Page 337
Implementation......Page 338
Contingency planning......Page 340
E-accounting......Page 341
XML......Page 343
The wider picture......Page 345
Self-assessment questions......Page 346
Case study......Page 349
Accounts for Kriton Manufacturers SA......Page 350
Notes to the accounts......Page 351
Note of retained earnings......Page 353
Summary......Page 361
Appendix: Answers to self-assessment questions......Page 362
Glossary......Page 431
Index......Page 437