Financial Accounting: An Introduction

Abstract

Part 1: A conceptual framework: setting the scene Chapter 1: Who needs accounting? Chapter 2: A system approach to financial reporting: the accounting equation Chapter 3: Financial statements from the accounting equation Chapter 4: Ensuring the quality of financial statements Part 2: Reporting the transactions of a business Chapter 5: Accounting information for service businesses Chapter 6: Accounting information for trading businesses Part 3: Recognition in financial statements Chapter 7: Published financial statements Chapter 8: Non-current (fixed) assets Chapter 9: Current assets Chapter 10: Current Liabilities Chapter 11: Provisions and non-current (long-term) liabilities Chapter 12: Ownership interest Part 4: Analysis and Issues in Reporting Chapter 13: Ratio Analysis Chapter 14: Reporting corporate performance Chapter 15: Reporting cash flows Glossary of financial accounting terms Appendices 1: Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting 2: Solutions to numerical and technical questions in Financial Accounting Index

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