Financial Accounting: An Introduction - Softcover

Berry, Aidan

Softcover

ISBN 10: 0412492504 ISBN 13: 9780412492501

Publisher: Cengage Learning EMEA, 1993

Synopsis

This is the first edition of a new introductory financial accounting text, from the best-selling author of "Accounting in a Business Context". The first five chapters of the book introduce the basic accounting principles. They are set in the context of a business which is, in the main, cash based. Accrual accounting is only introduced once the reader clearly understands the idea of the balance sheet and profit and loss account, their contents and the relationship between them. The main medium employed to explain and apply the principles is the worksheet. This has already proved to be a popular and effective teaching vehicle which has been thoroughly classroom tested in the author's sister text. Many users will be particularly attracted by the possibilities of incorporating IT based approaches to teaching. The worksheet lends itself especially to spreadsheet applications. Other introductory texts tends to ignore these possibilities, or to force them upon the reaer. "Financial Accounting: An Introduction" is a useful learning vehicle. The writing style is clear and accessible, and a number of special features make it especially reader friendly. These include: key concepts, highlighted and easy to find, which aid understanding and provide a quick route through the text for revision purposes; review questions and problems for discussion and analysis at the end of each chapter; worksheets to explain and apply principles; cumulative examples which colsolidate previous data as well as introduce new concepts and techniques. Ideal for undergraduate accounting students, this book is also designed to be used on BTEC HND, post-experience and post-management courses. It should be welcomed by students taking the professional accounting examinations of CIMA, ACCA and AAT.

About this title

Review:

1. Introduction 2. Accounting & Organisations 3. Wealth & the Measurement of Profit 4. Measurement of Wealth & the Balance Sheet 5. The Profit & Loss Account 6. Introduction to the Worksheet 7. Accrual Accounting 8. Stocks & Work in Progress 9. Fixed Assets and Depreciation 10. Investments & Intangible Assets 11. Financing and Business Structures 12. Final Accounts & Organisation Structures 13. Alternative Financial Statements 14. Financial Statement Analysis 15. Income Concepts & Valuation 16. Price Level Changes 17. Replacement Cost Accounting Index

About the Author:

Professor Aidan Berry, BA, FCA, is Head of the Business School at the University of Brighton. His research interests include public sector accounting and bank lending to small businesses. He is co-author of Accounting in a Business Context, Bank Lending: Beyond the Theory, Business Accounting for Hospitality and Tourism and Selecting and Managing a Non-executive Director.

About this edition

• Publisher: Cengage Learning EMEA
• Publication date: 1993
• ISBN 10: 0412492504
• ISBN 13: 9780412492501
• Binding: Paperback
• Number of pages: 392