Principles of Financial Accounting 3e - Lewis, Richard J.

Principles of Financial Accounting 3e

Richard J. Lewis

Yayınevi: Pearson Education

Yayın tarihi: 10/2004

ISBN: 9780273676300

Yazar : Kay Hamilton Ian Gillespie

İngilizce | 493 Sayfa |

Tür: Finans-Muhasebe

  • Temin Süresi 10 - 45 iş günü

  • ÜYE GİRİŞİ YAPIN

    temin süresi ve fiyatını size bildirelim

  • ÜYE GİRİŞİ YAPIN

    stoklarımıza girdiğinde bilgilendirelim

This easy-to-read text will give students the grounding they need to understand the principles of financial accounting. Whilst it provides a sound theoretical foundation of the subject area this new edition also emphasises the preparation, analysis and application of accounting statements in the context of the modern business organisation. Key Features End-of-chapter review questions and exercises with answers. Checkpoint questions throughout, solutions also included. Definitions of all key terms and easy-reference glossary. New! greater prominence given to the limitations of the accounting model. New! chapter on the accounts of charities. New! chapter summarising the preparation of financial statements. New! chapter on computerised accounting. New! expanded coverage of auditing. New! updated section on the recognition of profit.

New! Companion Website with excellent resources for both students and lecturers e. g. multiple choice questions, comments on recent press reports and downloadable instructor's manual. Principles of Financial Accounting is ideal for students taking an introductory course or module in financial accounting. Ian Gillespie was formerly Academic Director of Validation Services at the European Business School, London and Academic Leader, Regents Business School, London. Richard Lewis was formerly Professor of Accountancy at the University of Wales and is now Co-Director of the Centre for Higher Education Research and Information (CHERI) and President of the International Network for Quality Assurance Agencies in Higher Education (INQAAHE). Kay Hamilton was formerly Accounting Subject Leader at the European Business School, London.

Table of Contents
Contents in full How to use this text 00
1 The nature of accountingIntroduction Learning objectives
1.1 Purposes of accounting
001.2 Users of accounts
001.3 Planning and control
001.4 Financial and management accounting
001.5 Financial accounting for past activities
001.6 A brief history of accounting
001.7 Conventions
001.8 Rules and laws
00Summary
00Review questions
00Exercises
00 2 The accounting equation: balance sheets and profit and loss accounts
00Introduction
00Learning objectives
002.1 The accounting equation
002.2 The balance sheet
002.3 The profit and loss account
00Summary
00Review questions
00Exercises
00 3 The extended accounting equation: debits and credits
00Introduction
00Learning objectives
003.1 The extended accounting equation
003.2 Debit and credit
003.3 The ledger and T accounts
00Summary 00Review questions
00Exercises
00 4 Accounting systems and financial statements: the basics
00Introduction
00Learning objectives
004.1 Accounting systems
004.2 The trial balance
004.3 The preparation of financial statements from a trial balance
00Summary
00Review questions
00Exercises
00 5 Accrual accounting
00Introduction
00Learning objectives
005.1 The accruals basis of accounting
005.2 Accrual accounting
005.3 -Preparation of financial statements including accrual accounting adjustments
00Summary
00Review questions
00Exercises
00 6 Fixed assets and depreciation
00Introduction
00Learning objectives
006.1 Nature of depreciation and methods of calculation
006.2 Bases of calculation
006.3 Recording depreciation in the books
006.4 What depreciation is not
006.5 Preparation of financial statements including depreciation
00Summary
00Review questions
00Exercises
00 7 Bad and doubtful debts and control accounts
00Introduction
00Learning objectives
007.1 Background, including a note on credit control
007.2 Treatment of bad and doubtful debts
007.3 Preparation of financial statements including bad and doubtful debts
007.4 Control accounts
007.5 Bank reconciliations
00Summary
00Review questions
00Exercises
00 8 Cost of goods sold
00Introduction 00Learning objectives
008.1 Conventional methods
008.2 The replacement cost basis
008.3 Preparation of financial statements including stock
00Summary
00Review questions
00Exercises
00 9 Preparation of financial statements
00Introduction
00Learning objectives
00Adjustments
00Exercise
0010 Partnership accounts
00Introduction
00Learning objectives
0010.1 Capital, current and drawings accounts
0010.2 The appropriation of profit
0010.3 Partners' loan accounts
0010.4 Lack of a partnership agreement
0010.5 The peculiar problems of partnerships
0010.6 Goodwill
0010.7 Change in the profit-sharing ratio
0010.8 The death or retirement of a partner
0010.9 The Partnership Act
1890 0010.10 -Absence of accounts at the date of change in partnership arrangements
0010.11 Dissolution of partnerships
0010.12 Joint ventures
00Summary
00Review questions
00Exercises
00Appendix:

İlgili Ürünler

Bu Türde Çok Satanlar

Kredi Kartına Taksit İmkanı
  • 3 Taksit

  • 3 Taksit

  • 3 Taksit

  • 6 Taksit

©1996-2018 Pandora Yayın ve Kitap Hizmetleri A.Ş.

Mersis No: 0721-0430-4310-0015

Tasarım : Logo Site Tasarımı