Financial accounting : an introduction / Augustine Benedict, Barry Elliott.
By: Benedict, Augustine
.
Contributor(s): Elliott, Barry
.
Material type:
BookPublisher: Harlow, Essex, England : Prentice Hall/Financial Times, 2008Description: xvi, 756 p. : ill. ; 25 cm. + pbk.Content type: text Media type: unmediated Carrier type: volumeISBN: 9780273688853 ; 0273688855 .Subject(s): Accounting| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| General lending | MTU Bishopstown Library Lending | 657 (Browse shelf(Opens below)) | 1 | Available | 00157944 | |
| General lending | MTU Bishopstown Library Lending | 657 (Browse shelf(Opens below)) | 1 | Available | 00157941 | |
| General lending | MTU Kerry North Campus Library First Floor Main | 657 BEN (Browse shelf(Opens below)) | 1 | Available | 38888000659999 |
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Enhanced descriptions from Syndetics:
Financial Accounting: An Introduction presents an expansive and up-to-date treatment of an ever-important discipline. Without over-simplifying the subject, Augustine Benedict and Barry Elliott have created a progressive guide to financial accounting which tackles not only the fundamentals, but also includes coverage of new and emerging topics - chief among them IFRS. Comprehensive and rigorous, Financial Accounting encompasses a number of perspectives, ensuring that every aspect of each topic is examined in depth. Starting from the first concepts, the authors proceed to show how issues in financial accounting affect individuals, banking practices, sole traders, partnerships, and limited companies.
Formerly CIP. Uk
Includes bibliographical references and index.
Part A: The financial accounting system -- The need for accounting -- Controlling and accounting for cash -- The double entry accounting system -- The income statement and balance sheet -- Accounting for credit transactions -- Inventories, profit margin and gross profit ratio -- Accruals, pre-payments, depreciation and bad debts -- The journal and correction of errors -- Part B: Accounting for bank balances, receivables and payables -- Bank account and bank reconciliation -- Control accounts -- Accounting for Sales Tax (VAT) and payroll -- Accounting systems and controls -- Computers in accounting -- Part C: The conceptual framework -- The conceptual framework for accounting -- Revenue recognition -- Part D: Accounting for non-current assets, liabilities and provisions -- Accounting for tangible non-current assets -- Non-current assets - disposal and revaluation -- Accounting for intangible assets and government grants -- Liabilities, provisions, contingencies and events after the Balance Sheet date -- Part E: Accounting for sole traders, partnerships and limited companies -- Incomplete records -- Accounting for limited companies -- Cash flow statements -- Accounting ratios and interpretation of financial statements -- Group accounts -- Accounting for partnerships.
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