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With a clear and comprehensive style, this text leads readers through their studies of Financial Accounting step-by-step, perfectly balancing theory and real-life practice.
It includes topical coverage of corporate governance, international accounting standards, statement of principles (SOP), e-business, and information technology as they apply to financial accounting.
Chapter 1 The importance of financial accounting
Chapter 2 Classifying and recording financial transactions
Chapter 3 Financial statements of limited companies: balance sheet
Chapter 4 Financial statements of limited companies: income statement
Chapter 5 Financial statements of limited companies: statement of cash flows
Case Study I
Chapter 6 Corporate governance
Chapter 7 Financial statements analysis
Case Study II
Chapter 8 Annual report and accounts
Chapter 9 Financing the business Case Study III
Appendix 1 IFRSs and IASs
Appendix 2 Solutions to selected exercises
How are the techniques of financial accounting used to provide reporting of financial information?
How does financial accounting support the planning and management of a business?
How does financial accounting assist in the management and control of cash and other assets owned by the business?
To answer these and many more questionsFinancial Accounting: An Introduction is a must-read for anyone studying financial accounting for the first time. This lively and user-friendly introduction to financial accounting takes readers logically and clearly through the theory and practical techniques of financial accounting to provide a flexible study tool for students and lecturers.
Visit the companion website at www.pearsoned.co.uk/daviestony to access an extensive range of additional resources, including further case studies and chapter-end exercises, self-test multiple choice questions, glossary flashcards, useful weblinks and an author Q&A.
For instructors, a comprehensive suite of resources is available online, including an instructor’s manual with all chapter-end exercise solutions, additional exercises with model solutions, additional case studies and debriefs, and PowerPoint presentations featuring all the book illustrations.
Tony Davies FCMA CGMA MBA MCMI heads up Lucis Consulting, an international business and financial consultancy and training provider, and formerly lectured on finance and accounting at Bangor Business School, University of Wales.
Ian Crawford CPFA is a lecturer in accounting and finance at the University of Bath.