Financial accounting. (2012)

• Record Type: Book
• Further Information: Note: Tony Davies and Ian Crawford.
• Other Names: Davies, Tony; Crawford, Ian (Ian Peter)
• Contents: Cover; Financial Accounting; Brief contents; Detailed contents; Features; Case Studies; Press Extracts; Figures; Preface; Guided tour of the book; Acknowledgements; The importance of financial accounting; Learning objectives; Introduction; What is accounting, and what are its uses and purposes?; The conceptual frameworks of accounting; The Statement of Principles (SOP); Accounting concepts; True and fair view; UK accounting and financial reporting standards; International accounting standards; Financial accounting, management accounting and financial management; Accounting and accountancy Types of business entityAn introduction to financial statement reporting; Users of accounting and financial information; Accountability and financial reporting; Summary of key points; Questions; Discussion points; Exercises; Classifying and recording financial transactions; Learning objectives; Introduction; Theory and practice of double-entry bookkeeping; Books of account and the ledgers in action; The trial balance; Income statement; Balance sheet; Statement of cash flows; Accrual accounting and cash accounting; Summary of key points; Questions; Discussion points; Exercises Financial statements of limited companies â#x80;#x93; balance sheetLearning objectives; Introduction; Capital expenditure and revenue expenditure; Financial statements of limited companies; Construction and use of financial statements; Balance sheet formats; What does the balance sheet tell us?; Structure of the balance sheet; Equity; Liabilities; Assets; Valuation of assets; Summary of key points; Questions; Discussion points; Exercises; Financial statements of limited companies â#x80;#x93; income statement; Learning objectives; Introduction; What does the income statement tell us?; What is profit? Income statement formatsStructure of the income statement; Profit and loss and the balance sheet; Depreciation; Cost of sales; Bad and doubtful debts; Profit and loss and cash flow; Summary of key points; Questions; Discussion points; Exercises; Financial statements of limited companies â#x80;#x93; statement of cash flows; Learning objectives; Introduction; What does the statement of cash flows tell us?; Statement of cash flows format; Direct and indirect cash flow; Structure of the statement of cash flows; Cash flow links to the balance sheet and income statement; Summary of key points; Questions Discussion pointsExercises; Case Study I: Buzzard ltd; Corporate governance; Learning objectives; Introduction; The agency problem; Corporate governance code of practice; The audit and the role of auditors; Directorsâ#x80;#x99; responsibilities; Insolvency; Wrongful trading; Fraudulent trading; Disqualification of directors; Summary of directorsâ#x80;#x99; obligations and responsibilities; Actions to ensure compliance; Questions; Summary of key points; Discussion points; Exercises; Financial statements analysis; Learning objectives; Introduction; The performance review process
• Publisher Details: Harlow, UK : Pearson
• Publication Date: 2012
• Extent: 1 online resource (xxiv, 434 pages), color illustrations
• Subjects: 657; Accounting; Accounting; Finance and Accounting; Electronic books
• Languages: English
• ISBNs: 9780273723073; 0273723073; 9781283541572; 1283541572; 9780273723110; 0273723111
• Notes: Note: Includes bibliographical references and index.; Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.