(eBook PDF) (AUCM) Introduction to Accounting ACCT1000 Custom

(eBook PDF) (AUCM) Introduction to Accounting ACCT1000 Custom – Digital Ebook – Instant Delivery Download

product details:

• ISBN-10 ‏ : ‎ 076197038X
• ISBN-13 ‏ : ‎ 978-0761970385
• Author: Pru Marriott (Author), J R Edwards (Author), Howard J Mellett (Author)

The fully revised and updated edition of this textbook provides an accessible introduction to accounting for students coming to the subject for the first time. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.

The text is fully illustrated with worked examples, and provides student activities and end of chapter questions, many of which have been taken from major accounting examination bodies. Solutions to all activities are given at the end of each chapter, and answers to the end of chapter questions are also supplied.

This new edition incorporates major changes which improve and update the previous edition. It can be easily used by students working on their own, as well as in a classroom environment.

Introduction to Accounting is an essential textbook for undergraduate accounting students. It is designed to meet the needs of both the non-specialist and those intending to specialise in accounting at undergraduate and also postgraduate levels. The instructors guide and solutions manual is available for instructors who recommend the book for course use.

table of contents:

PART 1: Theframework of accounting  

1 Entities and financial reporting statements (including the natureand objectives of financial accounting)

2 Financial reporting: institutional framework and standards

3 The Conceptual Framework 1: objective of financial statements,stakeholders and other reports

4 The Conceptual Framework 2: concepts, principles and policies

5 The Conceptual Framework 3: the qualitative characteristics offinancial information

6 Auditing, corporate governance and ethics

PART 2: Double-entry bookkeeping (recording transactions and thebooks of account)

7 The accounting equation and its components

8 Basic documentation and books of account

9Double entry and the general ledger

10 The balancing of accounts and the trial balance

11 Day books and the journal

12 The cash book and petty cash book

PART 3: Preparing final financial statements for sole traders

13 The final financial statements of sole traders (introductory)

14 Adjustment for depreciation and non-current assets

15 Irrecoverable receivables and allowance for irrecoverablereceivables

16 Adjustment for accruals and prepayments

17 Inventory valuation

18 The extended trial balance and final financial statements(advanced)

PART 4: Internal control and check

19 The bank reconciliation statement

20 Control accounts

21 Errors and suspense accounts

22 Single entry and incomplete records

PART 5: Partnerships

23 The final financial statements of partnerships

24 Changes in partnerships

25 Partnership dissolution and conversion to a limited company

PART 6: Companies

26 The nature of limited companies and their capital

27 The final financial statements of limited companies

28 Statement of cash flows

29 The appraisal of company financial statements using ratio analysis

Appendix 1: Case studies

Appendix 2: Solutions to exercises

Glossary

Index

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