لایب سان

Ebook details:
عنوان: Financial Accounting 9780730363279
نویسنده: Amazon.com
ناشر: John Wiley & Sons Australia Ltd; 6th edition
زبان: English
شابک: 0730363279, 978-0730363279
حجم: 19 Mb
فرمت: True Pdf

Intro; Financial accounting: Reporting, analysis and decision making; Brief contents; Contents; Preface; 'Less is more.'; 'Don't just sit there -- do something.'; 'I'll believe it when I see it.'; 'You'll need to make a decision.'; 'It's a small world.'; 'Apply what you learn.'; About the authors; Key features; Print text; Interactive eBook; 1 An introduction to accounting; Chapter preview; 1.1 Introduction to accounting; The business world; 1.2 Accounting: the language of business; The accounting process; The diverse roles of accountants; 1.3 Forms of business organisation. Sole proprietorshipPartnership; Company; Other forms of business organisation; Not-for-profit organisations; 1.4 Introduction to the Conceptual Framework; The objective of general purpose financial reporting; The reporting entity; 1.5 Users and uses of financial information; Internal users; External users; Financing activities; Investing activities; Operating activities; Sustainability reporting; 1.6 Financial statements; Statement of profit or loss; Statement of changes in equity; Statement of financial position; Statement of cash flows; Interrelationships between the statements. 1.7 The financial reporting environmentAustralian Securities and Investments Commission; Financial Reporting Council; Australian Accounting Standards Board; Australian Securities Exchange; Regulation in New Zealand; Professional accounting bodies; 1.8 Concepts, principles and qualitative characteristics; Concepts and principles; Qualitative characteristics; 1.9 Analysing financial statements; Analysis and decision making; Profitability; Liquidity; Solvency; SUMMARY; DECISION-MAKING TOOLKIT- A SUMMARY; KEY TERMS; ACKNOWLEDGEMENTS; 2 The recording process; Chapter preview. 2.1 Accounting transactions and eventsAnalysing transactions; Summary of accounting transactions; 2.2 The account; 2.3 Debits and credits; Debit and credit procedures; Equity relationships; Expansion of the basic accounting equation; 2.4 Steps in the recording process; 2.5 The journal; Chart of accounts; 2.6 The general ledger; 2.7 Posting; The recording process illustrated; Summary illustration of journalising and posting; 2.8 The trial balance; Limitations of a trial balance; SUMMARY; DECISION-MAKING TOOLKIT- A SUMMARY; KEY TERMS; DEMONSTRATION PROBLEM; SELF-STUDY QUESTIONS; QUESTIONS. BRIEF EXERCISESEXERCISES; PROBLEM SET A; PROBLEM SET B; BUILDING BUSINESS SKILLS; ACKNOWLEDGEMENT; 3 Accrual accounting concepts; Chapter preview; 3.1 Timing issues; Accrual versus cash basis of accounting; 3.2 Revenue recognition criteria; New accounting standard for revenue recognition; Expense recognition criteria; 3.3 The basics of adjusting entries; Types of adjusting entries; 3.4 Adjusting entries for prepayments; Prepaid expenses; Revenues received in advance; Adjusting entries for accruals; Summary of basic relationships; 3.5 The adjusted trial balance and financial statements.

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