Financial Accounting: An Introduction - Couverture souple

Weetman, Pauline

Couverture souple

ISBN 10 : 0273638378 ISBN 13 : 9780273638377

Editeur : Pearson Education Limited, 1999

Synopsis

This new edition of a popular text provides a first course in financial accounting for students. The book is based on the ASB's conceptual framework, The Statement of Principles, which ensures that practical learning is underpinned by solid theoretical understanding. The book is designed to be accessible and uses a running case study based on the user/preparer debate. The second edition has been brought up to date with changes in accounting regulations and a new chapter added on the preparation of final accounts. Many more questions have been included in an expanded Lecturer's Guide. The book outlines the regulatory process which controls the quality and quantity of information in financial statements and looks at some of the limitations of traditional accounting practices. It concentrates primarily on the single entity but a chapter on group accounts is included to provide a basic appreciation that will allow students an appreciation of published accounts. The conceptual framework underpinning focuses on the needs of users of financial information and concentrates on the balance sheet (i.e. defining and reporting assets, liabilities and owners' equity). The book has been designed to be the appropriate level and length for a new-style modular first year programme in financial accounting.

A propos du livre

Quatrième de couverture

The fifth edition of this revised and fully updated text continues to provide students with a clear and well-structured introduction to financial accounting within a sound conceptual framework. The book retains all of the classic features that have contributed to the book’s success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and the inclusion of the Safe and Sure Annual Report as an example of a listed company. There is a strong emphasis on the Conceptual Framework of the International Accounting Standards Board and on the 'why' rather than simply the 'what' of the subject. The underpinning conceptual framework focuses on the needs of users of financial information.  

Financial Accounting An Introduction offers:

• Fully in line with IFRS, but provides comparative analysis with UK GAAP where relevant.
• Fully redesigned text to aid navigation and understanding for students, including unique colour-coded sections that make the technical aspects of the subject more accessible.
• The approach to teaching and learning focuses on subject-specific knowledge outcomes and generic skills outcomes, with end-of-chapter self-evaluation.
• Questions are graded to test student understanding of chapter content, as well as skills in straightforward application of knowledge, and skills of problem solving and evaluation.
• Updated terminology and presentation to reflect the requirements of the International Accounting Standards Board from 2009 and the UK Companies Act 2006.
• New case studies containing examples from real-world companies reflect current issues such as cash flow management in Marks & Spencer, cost control at Debenhams, performance benchmarking at Argos.

Financial Accounting: an Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students (e.g. finance, actuarial studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time.  

Visit the Financial and Management Accounting An Introduction Student Companion website at www.pearsoned.co.uk/weetman to access a comprehensive range of student-learning resources, including addition questions and weblinks to further your study.

Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor of Accounting at the University of Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005.  She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS.

Détails de l'édition

• Éditeur: Pearson Education Limited
• Date d'édition: 1999
• Langue: anglais
• ISBN 10: 0273638378
• ISBN 13: 9780273638377
• Reliure: Broché
• Numéro d'édition: 2
• Nombre de pages: 512
• Coordonnées du fabricant: non disponible
• Personne responsable: Riccardo Bacigalupo; riccardo.bacigalupo@sanoma.it; ; Sanoma Italia Via Arconati, 1 �; Milano; 20135; Italie