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A concepts-based introduction to financial accounting

Author: David L Kolitz; Alan B Quinn; Gavin McAllister
Publisher: Kenwyn : Juta, 2005.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Summary:

Whilst this edition has maintained the broad outline of its successful predecessor, relevant chapters have been amended to incorporate the changes required by both the IASB's improvements project  Read more...

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Document Type: Book
All Authors / Contributors: David L Kolitz; Alan B Quinn; Gavin McAllister
ISBN: 0702166340 9780702166341
OCLC Number: 61450469
Description: viii, 600 pages : illustrations ; 25 cm
Contents: A conceptual overview: The role of accounting in business; the accounting framework; the accounting equation and the analysis of transactions. The accounting process: Recording external transactions; recording internal transactions; preparation of the financial statements; closing entries. The accounting process expanded: Inventory systems; the analysis journals; value-added tax. Recognition and measurement of the elements of the financial: Property, plant and equipment; inventory and cost of sales; accounts receivable and bad debts; cash and bank; non-current and current liabilities; owner's equity. Entity forms: Accounting for partnerships; accounting for close corporations; accounting for companies; entity combinations and conversions. Sundry topics: Cash flow statements; analysis of financial statements; accounting for non-business entities; incomplete records.
Responsibility: David L. Kolitz and Alan B. Quinn assisted by Gavin McAllister.

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