MTU Library Catalogue

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Financial accounting / John Arnold, Tony Hope, Alan Southworth and Linda Kirkham.

By: Arnold, John, 1944-.
Contributor(s): Hope, Tony, 1945- | Southworth, Alan | Kirkham, Linda.
Material type: materialTypeLabelBookPublisher: New York : Prentice Hall, 1994Edition: 2nd ed.Description: xxii, 577 p. : ill. ; 24 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 0133178684; 9780133178685.Subject(s): Accounting | Financial statements | Financial accountingDDC classification: 657.48 | 657.48 ARN
Contents:
Part 1: Basic framework -- The role and context of accounting -- Accounting and decision making -- The regulation of financial reporting -- Part 2: The conventional accounting model of the organization -- The transformation process and financial statements -- Financial statements and the accounting equation -- Fixed and intangible assets -- Stocks -- Sources of finance -- Double-entry bookkeeping -- Interpretation of accounts: Ratio analysis -- Interpretation of accounts: Cash flow statements -- Part 3: Limitations of the conventional model -- Problems with the conventional accounting model -- Accounting for changing prices -- Evaluation of alternative accounting methods -- Part 4: Advanced issues -- Conceptual frameworks and international harmonization -- Introduction to accounting for groups -- Intangibles revisited -- Part 5: Summary and review -- Summary and review.
Summary: This introductory textbook provides a foundation for understanding the principles upon which financial accounting systems are based, by explaining underlying concepts, existing practices and possible alternatives to existing practices.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Bishopstown Library Lending 657.48 (Browse shelf(Opens below)) 1 Available 00160380
General lending MTU Kerry North Campus Library First Floor Main 657.48 ARN (Browse shelf(Opens below)) 1 Available 38888000473235
General lending MTU Kerry North Campus Library First Floor Main 657.48 ARN (Browse shelf(Opens below)) 1 Available 38888000483002
Total holds: 0

Enhanced descriptions from Syndetics:

This introductory textbook provides a foundation for understanding the principles upon which financial accounting systems are based, by explaining underlying concepts, existing practices and possible alternatives to existing practices. This edition has been revised and updated to take a more international approach and provide a framework for the evaluation of alternative methods of financial accounting.

Includes bibliographical references and index.

Part 1: Basic framework -- The role and context of accounting -- Accounting and decision making -- The regulation of financial reporting -- Part 2: The conventional accounting model of the organization -- The transformation process and financial statements -- Financial statements and the accounting equation -- Fixed and intangible assets -- Stocks -- Sources of finance -- Double-entry bookkeeping -- Interpretation of accounts: Ratio analysis -- Interpretation of accounts: Cash flow statements -- Part 3: Limitations of the conventional model -- Problems with the conventional accounting model -- Accounting for changing prices -- Evaluation of alternative accounting methods -- Part 4: Advanced issues -- Conceptual frameworks and international harmonization -- Introduction to accounting for groups -- Intangibles revisited -- Part 5: Summary and review -- Summary and review.

This introductory textbook provides a foundation for understanding the principles upon which financial accounting systems are based, by explaining underlying concepts, existing practices and possible alternatives to existing practices.