《财务会计 英文版 第2版》求取 ⇩

1 An introduction to financial accounting1

Objectives1

The quest for financial accounting knowledge1

Which managers should study financial accounting？2

Financial accounting3

An Introduction to financial accounting：The essence5

Further reading6

2 The concepts of financial accounting7

Objectives7

Accounting standards8

The Companies Act 1985/898

Financial accounting concept9

The concepts of financial accounting：The essence19

Further reading23

3 The recording system24

Objectives24

The data24

Cash books, day books and ledgers25

The double-entry system27

Control accounts33

The recording system：The essence34

Further reading39

4 The trading and profit and loss account40

Objectives40

The trading and profit and loss account40

The connection with the recording system47

The trading and profit and loss account: The essence48

Further reading49

5 The balance sheet50

Objectives50

What is a balance sheet?51

The internal balance sheet of a company54

How much is a business worth?62

The balance sheet: The essence63

Further reading67

6 Depreciation of fixed assets68

Objectives68

Why charge depreciation?68

The straight line method of depreciation69

The reducing balance method of depreciation70

The revaluation method of depreciation71

Accounting for depreciation71

Depreciation of fixed assets: The essence73

Further reading74

7 Preparing a trading and profit and loss account75

Objectives75

The preparation of a trading and profit and loss account and a balance sheet from a trial balance, plus adjustments for internal reporting purposes76

Preparing final accounts from a trial balance: The essence87

Further reading88

8 Funds flow and cash flow statements89

Objectives89

Why a funds flow?89

The flow of business funds90

What has happened to cash?91

Comparing balance sheets92

What has happened to working capital?107

Funds flow statements: The essence112

Further reading116

9 Ratio analysis：the interpretation of financial statements117

Objectives117

Accounting ratios117

Value added statements134

Using the information136

The limitations of ratio analysis144

Accounting ratios：The essence146

Further reading152

10 The published accounts of companies154

Objectives154

The published accounts155

Reporting exemptions for small and medium－sized companies156

The statutory formats158

Groups’(consolidated) accounts164

What kind of information must a company publish in its accounts／notes to the accounts？164

An introduction to the role of the auditor165

Published accounts projects166

The published accounts of companies：The essence169

Further reading170

Suggested answers to self－assessment problems171

Accounting Concepts(Chapter 2)171

Control accounts（Chapter 3）173

The trading and profit and loss account（Chapter 4）173

The balance sheet 1（Chapter 5）175

The balance sheet2（Chapter 5）176

The straight line method of depreciation(Chapter 6)178

The reducing balance method of depreciation（Chapter 6）178

The revaluation method of depreciation（Chapter 6）178

Port Peter plc(Chapter 7)179

Chua Lim Ltd (Chapter 7)180

Iainwar Ltd（Chapter 8）183

Emmsock plc(Chapter 8)183

Festiclyn plc(Chapter 8)186

Thirstin Leas Ltd(Chapter 9)189

Woodcroft plc(Chapter 9)191

Nether Ltd and Thong Ltd(Chapter 9)193

The problems of interfirm comparison(Chapter 9)196

Appendix 1： Internal final account－ alternative formats198

Index201