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Financial Accounting 2e provides a very accessible and easy-to-follow introduction to the subject. It is intended as a core textbook for students studying financial accounting for the first time: either those following an undergraduate degree in a business school, or non-business studies students studying a financial accounting course.
List of contents
Section A: Financial Accounting: The Techniques.
1 Introduction to Accounting.
2 The Accounting Background.
3 Recording: Double-Entry Bookkeeping.
4 Main Financial Statements: The Profit and Loss Account (Income Statement).
5 Main Financial Statements: The Balance Sheet.
6 Preparing the Financial Statements.
7 Partnerships and Limited Companies.
8 Main Financial Statements: The Cash Flow Statement.
9 Interpretation of Accounts.
10 The Management of Working Capital and Sources of Finance.
Section B: Financial Accounting: The Context.
11 Regulatory and Conceptual Frameworks.
12 Measurement Systems.
13 The Annual Report.
14 Creative Accounting.
15 International Accounting.
About the author
Michael Jones is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at the University of Bristol. He is also author of
Accounting 3rd Edition,
Creative Accounting, Fraud and International Accounting Scandals and
Management Accounting, all published by John Wiley and Sons Ltd.
Summary
Financial Accounting 2e provides a very accessible and easy-to-follow introduction to the subject. It is intended as a core textbook for students studying financial accounting for the first time: either those following an undergraduate degree in a business school, or non-business studies students studying a financial accounting course.
