Financial Accounting is a text written specifically for the needs
of first year business students and is based around the needs of
users of accounting information. It builds from definitions through
to a clear understanding of accounting statements, their uses and
their limitations. The examples and case studies in this text have
been tailor-made for the needs of students and, where appropriate,
are illustrated with examples from the accounts of well-known
companies. The first chapters introduce the basic accounting
principles, providing a structure for examining some of the
alternative approaches to income measurement and valuation. From
this base the student is then introduced to the components of
financial statements. The basic format used is that of a worksheet
which allows the student to construct their own accounting models
using various spreadsheet packages. The second edition of Financial
Accounting: An Introduction features an even greater number of
practice questions and integrates an international perspective.
Financial Accounting will provide a clear and firm foundation for
all introductory students on a degree course, an MBA programme or
following the professional syllabus of the ACCA, CIMA or the ICAEW.
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