Principles of Financial Accounting

In its US edition, Accounting Principles has been a market leading introductory accounting textbook for over 25 years. The Australasian adaptation of this highly regarded textbook accentuates its relevance to both students and academics alike with its constructive pedagogical structure, application of accounting to a wider business environment, and clear, easy–to–understand writing style. As accounting is the language of business, Principles of Financial Accounting, 3rd Edition will teach students the value of accounting information in business and its integral role in business planning and growth.The third edition thoroughly details the steps in the accounting cycle and the accounting process, from recording business transactions through to preparing financial statements, and the reporting requirements under IFRS.Throughout the chapters real company financial information and extracts from annual reports are used to reinforce how accounting information is presented, and the range of business decisions that can be made from accounting information. The text is ideal for a first course in financial accounting and students studying with this textbook will be equipped with the knowledge and skills required to further their accounting studies. INDICE: Preface xi .How to use this book xii .Lecturer and student resource material xvi .Acknowledgements xviii .Chapter 1 Accounting in action 1 .Chapter 2 The recording process 49 .Chapter 3 Adjusting the accounts 91 .Chapter 4 Completion of the accounting cycle 133 .Chapter 5 Accounting for retail operations 179 .Chapter 6 Inventories 229 .Chapter 7 Accounting information systems 273 .Chapter 8 Internal control and cash 323 .Chapter 9 Accounting for receivables 363 .Chapter 10 Property, plant and equipment; intangible assets and goodwill; mineral resources and biological assets 397 .Chapter 11 Current liabilities and payroll accounting 447 .Chapter 12 Accounting concepts and principles 483 .Chapter 13 Accounting for partnerships 517 .Chapter 14 Companies: share capital 561 .Chapter 15 Companies: dividends, retained earnings and income reporting 601 .Chapter 16 Non–current liabilities 631 .Chapter 17 Investments 671 .Chapter 18 The statement of cash flows 697 .Chapter 19 Financial statement analysis 745 .Appendix: Time value of money 793 .Glossary 801 .Index 813

  • ISBN: 978-0-73030-229-2
  • Editorial: John Wiley & Sons
  • Encuadernacion: Rústica
  • Páginas: 840
  • Fecha Publicación: 07/10/2015
  • Nº Volúmenes: 1
  • Idioma: Inglés