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Ebook details:
عنوان: Accounting and Finance: An Introduction 9th edition
نویسنده: Dr Peter Atrill, Eddie McLaney
ناشر: English
زبان: 9781292204482
شابک: 978-1292204482, 1292204486
حجم: 14 Mb
فرمت: True Pdf

Front Cover; Half Title Page; Title Page; Copyright Page; Brief Contents; Contents; Preface; How to use this book; Acknowledgements; Chapter 1: Introduction to accounting and finance; Introduction; Learning outcomes; What are accounting and finance?; Who are the users of accounting information?; The conflicting interests of users; How useful is accounting information?; Evidence on the usefulness of accounting; Providing a service; Further qualities; Weighing up the costs and benefits; Accounting as an information system; Management accounting and financial accounting; Scope of this book. The changing face of accountingWhy do I need to know anything about accounting and finance?; Accounting for business; What is the purpose of a business?; What kinds of business ownership exist?; Sole proprietorship; Partnership; Limited company; How are businesses organised?; How are businesses managed?; The quest for wealth creation; Meeting the needs of other stakeholders; Balancing risk and return; Reasons to be ethical; Not-for-profit organisations; Summary; Key terms; References; Further reading; Review questions; Part 1 Financial accounting. Chapter 2: Measuring and reporting financial positionIntroduction; Learning outcomes; The major financial statements -- an overview; The statement of financial position; Assets; Claims; The effect of trading transactions; Classifying assets; Current assets; Non-current assets; Classifying claims; Current liabilities; Non-current liabilities; Statement layouts; Capturing a moment in time; The role of accounting conventions; Business entity convention; Historic cost convention; Prudence convention; Going concern convention; Dual aspect convention; Money measurement; Goodwill and brands. Human resourcesMonetary stability; Valuing assets; Non-current assets; Non-current assets with finite lives; Non-current assets with indefinite useful lives; Fair values; The impairment of non-current assets; Inventories; Meeting user needs; Self-assessment question 2.1; Summary; Key terms; Further reading; Review questions; Exercises; Chapter 3: Measuring and reporting financial performance; Introduction; Learning outcomes; The income statement; Different roles; Income statement layout; Gross profit; Operating profit; Profit for the period; Further issues; Cost of sales; Classifying expenses. Recognising revenueRecognising expenses; When the expense for the period is more than the cash paid during the period; When the amount paid during the period is more than the full expense for the period; Profit, cash and accruals accounting; Depreciation; Calculating the depreciation expense; Depreciation method; Impairment and depreciation; Depreciation and asset replacement; Depreciation and judgement; Costing inventories; Inventories -- some further issues; Trade receivables problems; Doubtful debts; Uses and usefulness of the income statement; Self-assessment question 3.1; Summary.

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