Financial Accounting and Reporting
Published on 1. April 1993
Book
Paperback/Softback
560 pages
978-0-13-322124-4 (ISBN)
Description
Providing students with the skills to prepare and analyze company-only and consolidated financial statements, this book also looks at the theory behind asset valuation and income determination, and encourages students to develop an awareness of the limitations of conventional financial statements. The volume includes illustrations from published accounts, and also various teaching and learning aids, such as discussion questions, reference to source material, further reading suggestions and worked examples. It is designed for undergraduate 2nd year financial accounting courses, 2nd/3rd year undergraduate business courses, and 1st year MBA/DMS courses.
More details
Language
English
Place of publication
Harlow
United Kingdom
Publishing group
Pearson Education Limited
Target group
College/higher education
Professional and scholarly
Illustrations
references, further reading
Dimensions
Height: 235 mm
Width: 173 mm
Weight
966 gr
ISBN-13
978-0-13-322124-4 (9780133221244)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Part 1 Income and asset value measurement systems: transactions recorded and reported on a cash flow basis; transactions recorded and reported on an accrual accounting basis; income and asset value measurement - an economist's approach; changing price levels - the developing concepts; shifting the price levels and accountancy reporting. Part 2 Regulatory framework: published accounts of listed public companies; accounting standards. Part 3 Profit and loss: taxation in accounts; earnings per share; accounting for groups of companies at date of acquisition; accounting for fixed asset investments. Part 4 Consolidated accounts: tangible fixed assets and depreciation; tangible fixed assets (not owned) - lessee; tangible fixed assets (not owned) - lessor; intangible assets; goodwill; brands; stocks and long-term contracts. Part 5 Interpretation: funds-flow and cash-flow statements; analysis - profit and loss account and balance sheet; a review of financial ratio analysis; analysis - profit and loss account and balance sheet; trend analysis and multivariate analysis. Part 6 Accountability: accountability of directors and auditors.