英文原版系列教材·财务会计入门目录
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Preface to the Fourth Edition
This fourth edition of the financial accounting guidebook offers a thorough introction to the field. It is designed to provide learners with a clear understanding of the various components of financial accounting, from its fundamental functions to the intricacies of financial reporting under different scenarios.
Part 1: The Accounting Method
Chapter 1: Introction
This chapter provides an overview of the accounting process, highlighting the roles of accountants, the institutional context of financial accounting, and the theoretical underpinnings of the subject. It also includes self-assessment and tutorial questions for learners to test their understanding.
Chapter 2: Value and Profit
Here, the concepts of value and profit are explored in depth. The chapter explains how value is quantified, the criteria for profit, and concludes with a summary. Self-assessment and tutorial questions are provided to reinforce learning.
Chapter 3: The Balance Sheet
This chapter delves into the components of the balance sheet, including the business entity, types of assets, valuation conventions, and asset valuation practices. It also covers liabilities, capital, and concludes with a summary. Self-assessment and tutorial questions are included.
Chapter 4: Revenues and Expenses
Here, the focus is on accounting periods, the accruals convention for revenues and expenses, and the impact of bad debts on financial statements. The chapter concludes with a summary, profit measurement conventions, the accounting equation, and the relationship between profit, drawings, and cash. Self-assessment and tutorial questions are provided.
Chapter 5: Depreciation
This chapter explains the concept of depreciation and its role in financial accounting. It includes self-assessment and tutorial questions to ensure learners grasp the subject thoroughly.
Chapter 6: Stock
Here, the importance of inventory (stock) in financial accounting is discussed, including its valuation and impact on financial statements. Self-assessment and tutorial questions are included for reinforcement.
Chapter 7: The Italian Method
This chapter introces the Italian method of accounting, explaining its principles and applications. Self-assessment and tutorial questions are provided to deepen understanding.
Chapter 8: Accounting Techniques
This chapter covers various accounting techniques used in financial reporting, providing learners with a comprehensive toolkit for managing financial information. Self-assessment and tutorial questions are included.
Part 2: Accounting for Business Entities
Chapter 9: Partnerships
Here, the specific accounting principles and practices for partnerships are discussed, including their financial implications. Self-assessment and tutorial questions are provided.
Chapter 10: Companies: Law, Tax, and Finance
Exploring the legal, tax, and financial frameworks for companies, this chapter provides learners with insights into the complexities of financial accounting in a corporate setting. Self-assessment and tutorial questions are included.
Chapter 11: Companies: Financial Reporting
Focus is placed on the process of financial reporting for companies, covering the key elements and standards that guide financial information presentation. Self-assessment and tutorial questions are provided.
Chapter 12: Accounting under Inflation
This chapter examines the challenges and considerations of accounting under conditions of inflation, providing learners with strategies for managing financial information effectively. Self-assessment and tutorial questions are included.
Chapter 13: International Financial Accounting
Here, the complexities of financial accounting in an international context are discussed, including cross-border considerations and the adaptation of accounting principles. Self-assessment and tutorial questions are provided.
Part 3: Interpretation of Financial Information
Chapter 14: Profitability
This chapter offers guidance on interpreting financial data to assess the profitability of a business, including key performance indicators and analytical techniques. Self-assessment and tutorial questions are included.
Chapter 15: Liquidity
Here, the concept of liquidity is explored, including its importance in financial decision-making and the methods for assessing a business's liquidity position. Self-assessment and tutorial questions are provided.
Chapter 16: Valuation of the Business
This chapter focuses on the valuation of businesses, covering various methods and their applications. It provides learners with a comprehensive understanding of business valuation principles. Self-assessment and tutorial questions are included.
Suggested answers to self-assessment questions
Answers to self-assessment questions are provided to help learners check their understanding and progress. These answers are crafted to reinforce the concepts covered in each chapter.
Index
