Accounting and Finance: A Firm Foundation

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Cengage Learning EMEA, 2001 - Business & Economics - 440 pages
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Completely re-written and re-structured, this shorter, clearer and more student-friendly book helps students master the introductory techniques of accounting and understand the principles on which these techniques are based. A critical approach to methods and theory encourages the accountant to question established ideas and keep abreast of developments in the industry.
 

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This is the best source to technical and non financial learners.

Contents

Accounting Introduced
3
Fundamental Principles Explained
14
Financial Position
25
The Measurement of Income
35
The System of Recording Transactions
47
Their Measurement Valuation and Depreciation
64
The Accounting Treatment of Current Assets
84
The Production of Accounting Statements from a Trial Balance
104
The Interpretation of Financial Statements
233
The Cash Flow Statement
260
The Cash Budget
280
Part Four Financing the Business
293
Capital Structure and Gearing
295
Sources of Finance
314
The Management of Working Capital
328
Part Five Regulation and Accounting Theory
347

Part Two Developing Accounting Skills
121
Accounting for Partnerships
123
Accounting from Incomplete Records
149
Control Accounts and Other Practical Matters
169
The Accounting Requirements of the Companies Act 1985
188
The Attest Function of the Accountant
214
Part Three Interpretation and the Importance of Cash
231
Regulation
349
ATheoretical Approach
356
Drafting Accounts from a Trial Balance with Adjustments
368
A Practice Examination Paper with Solutions
376
Solutions to Seminar Exercises
395
Index
439
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