Financial Accounting
An introduction
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Product details:
- Edition number 4
- Publisher OUP Southern Africa
- Date of Publication 17 January 2013
- ISBN 9780199046485
- Binding Paperback
- No. of pages736 pages
- Size 242x169x37 mm
- Weight 1192 g
- Language English
- Illustrations Figures, tables 0
Categories
Short description:
Financial Accounting: An Introduction 4e does not simply teach the accounting standards; it demonstrates that accounting is about 'how to' as well as 'why to' record and report information in a way that engages directly with Generation Y students.
MoreLong description:
Financial Accounting: An Introduction 4e does not simply teach the accounting standards; it demonstrates that accounting is about 'how to' as well as 'why to' record and report information in a way that engages directly with Generation Y students. The book uses a narrative approach to tell the story of accounting as each accounting concept is introduced through a problem to be solved by the character, a young Capetonian entrepreneur. Students are guided through the appropriate solution available.
The unique narrative approach taken by the book contextualizes accounting concepts for students and this "allows for reference to be made back to earlier events, concepts or transactions with more meaning for the reader than a more formal text could achieve." (Skinner, 2010). The book has been reviewed for the latest changes to the conceptual framework and terminology changes.
The fourth edition features the following completely revised chapters:
The conceptual framework
Inventory
Companies, including integrated reporting and updated statements in changes of equity
Statement of cash flows
Table of Contents:
Accounting in context
The purpose of accounting
The practice of accounting
The conceptual framework
Value added tax
Adjustments
Inventory
Bank reconciliation statements
Introducing credit: Trade payables
The other side of credit: Trade receivables and working capital management
Property, plant and equipment (PPE)
Companies
Partnerships, and a brief note on close corporations (CCs)
Statement of cash flows
Financial analysis
Non-profit organisations and club accounting
Incomplete records and other accounting issues
Integrating accounting into the business
