Financial Accounting provides a very accessible and easy-to-follow introduction to the subject. It is intended as a core textbook for students studying financial accounting for the first time: either those following an undergraduate degree in a business school, or non-business studies students studying a financial accounting course. This includes students on both accounting and non-accounting degrees and also MBA students. It provides a self-contained, introductory, one semester course covering the major aspects of financial accounting. The book is also designed so that students can progress to more advanced follow-up courses so is well suited as an introduction for mainstream accounting graduates or MBA students as a basic text. It should be particularly useful in reinforcing the fundamental theory and practice of introductory financial accounting.

Michael Jones is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at the University of Bristol. He is also author of Accounting 3rd Edition, Creative Accounting, Fraud and International Accounting Scandals and Management Accounting, all published by John Wiley and Sons Ltd.

Leseprobe

InhaltsangabeSection A: Financial Accounting: The Techniques. 1 Introduction to Accounting. 2 The Accounting Background. 3 Recording: Double-Entry Bookkeeping. 4 Main Financial Statements: The Profit and Loss Account (Income Statement). 5 Main Financial Statements: The Balance Sheet. 6 Preparing the Financial Statements. 7 Partnerships and Limited Companies. 8 Main Financial Statements: The Cash Flow Statement. 9 Interpretation of Accounts. 10 The Management of Working Capital and Sources of Finance. Section B: Financial Accounting: The Context. 11 Regulatory and Conceptual Frameworks. 12 Measurement Systems. 13 The Annual Report. 14 Creative Accounting. 15 International Accounting.>