Complete eTextbook Content:
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
Name: Introduction to Financial Accounting, 9th Edition
Author: Andrew Thomas, Anne Marie Ward
This is a eBook for the acutal textbook of Introduction to Financial Accounting, 9th Edition, by Andrew Thomas, Anne Marie Ward.
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