Financial Accounting

This textbook has been written to cover the requirements of Paper 9: Financial Accounting of the Association of Accounting Technicians. Although designed for the AAT examinations this book can also be used for the final examinations of many other examining bodies. At the end of each chapter are a number of graded questions dealing with the topics covered in that chapter, together with past examination questions relevant to topics covered in the text up to that chapter. Suggested marks are given as a guide to the time necessary in the examination. Many of the examples in each chapter use relatively small numbers. This is a deliberate policy to place the emphasis on principles rather than on "number crunching".
 
This textbook has been written to cover the requirements of Paper 9: Financial Accounting of the Association of Accounting Technicians. Although designed for the AAT examinations this book can also be used for the final examinations of many other examining bodies. At the end of each chapter are a number of graded questions dealing with the topics covered in that chapter, together with past examination questions relevant to topics covered in the text up to that chapter. Suggested marks are given as a guide to the time necessary in the examination. Many of the examples in each chapter use relatively small numbers. This is a deliberate policy to place the emphasis on principles rather than on "number crunching".