Principles Of Financial Accounting Third Edition by Ian Gillespie, Richard Lewis, Kay Hamilton ISBN 027367630X 9780273676300

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Product details:

ISBN 10: 027367630X

ISBN 13: 9780273676300

Author: Ian Gillespie, Richard Lewis, Kay Hamilton

The breadth and depth of coverage means Principles of Financial Accounting is suitable for undergraduate, postgraduate and HND/C students taking an introductory course or module in financial accounting.

Principles of Financial Accounting

provides a comprehensive grounding in the main techniques and underlying concepts involved in the preparation and analysis of accounting statements and their application to various forms of business organisation.

Reorganised into a new structure which reflects modern accounting thinking, the new edition of Principles of Financial Accounting encourages students to interact with the material presented and places an even greater emphasis on interpreting and analysing accounting statements. Written for students with the aim of helping them understand the principles of financial accounting, this book develops ideas progressively, step by step, in an exceptionally clear style, and is extensively illustrated through comprehensive worked examples and self check questions.

Table of contents:

1 The nature of accounting
Part I. Preparing financial statements: the basics
2 The accounting equation: balance sheets and profit and loss accounts
3 The extended accounting equation: debits and credits
4 Accounting systems and financial statements: the basics
5 Accrual accounting
6 Fixed assets and depreciation
7 Bad and doubtful debts and control accounts
8 Cost of goods sold
9 Preparation of financial statements
Part II. Preparation of financial statements: partnerships and limited companies
10 Partnership accounts
11 Limited company accounts
12 Consolidated accounts: an introduction
Part III Special topics in accounting
13 Incomplete records
14 Accounts of clubs, societies and charities
15 Branch accounts
16 Computerised accounting: an introduction
17 Auditing: an introduction
Part IV. Analysing and understanding financial statements
18 Limitations of the conventional accounting model
19 Financial reporting in countries other than the UK
20 Cash flow statements
21 Analysis of financial statements 1
22 Analysis of financial statements 2

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