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| 050 | 4 | _aHF5636 | |
| 082 | 0 | _a657 | |
| 100 | 1 | _aWeetman, Pauline. | |
| 245 | 1 | 0 |
_aFinancial Accounting : _bAn Introduction. |
| 250 | _a5th ed. | ||
| 264 | 1 |
_aWelwyn Garden City : _bPearson Education UK, _c2011. |
|
| 264 | 4 | _c�2011. | |
| 300 | _a1 online resource (513 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 505 | 0 | _aCover -- Financial Accounting -- Contents in brief -- Contents -- Preface to the fifth edition -- Guided tour of the book -- Publisher's acknowledgements -- Financial Accounting -- Part 1 A conceptual framework: setting the scene -- Who needs accounting? -- Real World Case -- Learning outcomes -- Introduction -- The development of a conceptual framework -- Framework for the preparation and presentation of financial statements -- Types of business entity -- Users and their information needs -- General purpose or specific purpose financial statements? -- Stewards and agents -- Who needs financial statements? -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: introduction to the terminology of business transactions -- Test your understanding -- A systematic approach to financial reporting: the accounting equation -- Real World Case -- Learning outcomes -- Introduction -- The accounting equation -- Defining assets -- Examples of assets -- Recognition of assets -- Defining liabilities -- Examples of liabilities -- Recognition of liabilities -- Defining the ownership interest -- Recognition -- Changes in the ownership interest -- Assurance for users of financial statements -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: debit and credit bookkeeping -- Test your understanding -- Financial statements from the accounting equation -- Real World Case -- Learning outcomes -- Introduction -- Who is in charge of the accounting system? -- The accounting period -- The statement of financial position (balance sheet) -- The income statement (profit and loss account). | |
| 505 | 8 | _aThe statement of cash flows -- Usefulness of financial statements -- Summary -- Questions -- Test your understanding -- Application -- Activities for study groups -- Supplement: using the accounting equation to analyse transactions -- Test your understanding -- Ensuring the quality of financial statements -- Real World Case -- Learning outcomes -- Introduction -- Qualitative characteristics of financial statements -- Measurement in financial statements -- Views on prudence -- Regulation of financial reporting -- Reviewing published financial statements -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Part 2 Reporting the transactions of a business -- Accounting information for service businesses -- Real World Case -- Learning outcomes -- Introduction -- Analysing transactions using the accounting equation -- Illustration of accounting for a service business -- A process for summarising the transactions: a spreadsheet -- Financial statements as a means of communication -- Summary -- Questions -- Test your understanding -- Application -- Supplement: recording transactions in ledger accounts - a service business -- Test your understanding -- Accounting information for trading businesses -- Real World Case -- Learning outcomes -- Introduction -- Goods purchased for resale -- Manufacturing goods for resale -- Illustration of accounting for a trading business -- A process for summarising the transactions: a spreadsheet -- Financial statements of M. Carter, wholesaler -- Summary -- Questions -- Test your understanding -- Application -- Supplement: recording transactions in ledger accounts: a trading business -- Test your understanding -- Part 3 Recognition in financial statements -- Published financial statements -- Real World Case. | |
| 505 | 8 | _aLearning outcomes -- Introduction -- International influences -- Accounting framework -- Statement of financial position (balance sheet) -- Income statement (profit and loss account) -- Statement of cash flows -- Group structure of companies -- Group financial statements -- Small and medium-sized entities (SMEs) -- Beyond the annual report -- Summary -- Further reading -- Useful websites -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement 7.1: information to be presented on the face of the balance sheet, as required by IAS 1 -- Supplement 7.2: balance sheet format 1, as prescribed by the Companies Act 2006 -- Supplement 7.3: information to be presented on the face of the Income Statement as required by IAS 1 -- Supplement 7.4: UK Companies Act profit and loss account format 1 - list of contents -- Non-current (fixed) assets -- Real World Case -- Learning outcomes -- Introduction -- Definitions -- Recognition -- Users' needs for information -- Information provided in the financial statements -- Usefulness of published information -- Depreciation: an explanation of its nature -- Reporting non-current (fixed) assets and depreciation in financial statements -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: Recording non-current (fixed) assets and depreciation -- Test your understanding -- Current assets -- Real World Case -- Learning outcomes -- Introduction -- Definitions -- The working capital cycle -- Recognition -- Users' needs for information -- Information provided in the financial statements -- Measurement and recording -- Inventories (stocks) of raw materials and finished goods -- Receivables (debtors). | |
| 505 | 8 | _aPrepayments -- Revenue recognition -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: Bookkeeping entries for (a) bad and doubtful debts -- and (b) prepayments -- Test your understanding -- Current liabilities -- Real World Case -- Learning outcomes -- Introduction -- Definitions -- Recognition -- Users' needs for information -- Information provided in the financial statements -- Measurement and recording -- Accruals and the matching concept -- Liabilities for taxation -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: bookkeeping entries for accruals -- Test your understanding -- Provisions and non-current (long-term) liabilities -- Real World Case -- Learning outcomes -- Introduction -- Users' needs for information -- Information provided in the financial statements -- Provisions -- Deferred income -- Non-current (long-term) liabilities -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: bookkeeping entries for provisions and deferred income -- Test your understanding -- Ownership interest -- Real World Case -- Learning outcomes -- Introduction -- Definition and recognition -- Presentation of ownership interest -- Statement of changes in equity -- Users' needs for information -- Information provided in the financial statements -- Dividends -- Issue of further shares on the Stock Exchange -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references. | |
| 505 | 8 | _aSupplement: a spreadsheet for adjustment to a trial balance at the end of the accounting period -- Test your understanding -- Part 4 Analysis and issues in reporting -- Ratio analysis -- Real World Case -- Learning outcomes -- Introduction -- A note on terminology -- Systematic approach to ratio analysis -- Investors' views on risk and return -- Pyramid of ratios -- Use and limitations of ratio analysis -- Worked example of ratio analysis -- Linking ratios to the statement of cash flows -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Reporting corporate performance -- Real World Case -- Learning outcomes -- Introduction -- Operating and financial review (OFR) and business review -- Other guidance in analysis -- Segmental information -- Off-balance-sheet finance -- Corporate social responsibility -- Corporate governance -- Developing issues: 'present fairly' and 'true and fair view' -- Measurement of value -- Developing issues: how valid is the stakeholder model? -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Reporting cash flows -- Real World Case -- Learning outcomes -- Introduction -- Cash and cash equivalents -- The direct method and the indirect method -- Preparing a statement of cash flows: the indirect method -- Preparing a statement of cash flows: the direct method -- Interpretation of cash flow information -- Illustration -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Notes and references -- Financial accounting terms defined -- Appendices -- Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting. | |
| 505 | 8 | _aSolutions to numerical and technical questions in Financial Accounting. | |
| 520 | _aThe 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.  . | ||
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. | ||
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aWeetman, Pauline _tFinancial Accounting : An Introduction _dWelwyn Garden City : Pearson Education UK,c2011 _z9780273718406 |
| 797 | 2 | _aProQuest (Firm) | |
| 856 | 4 | 0 |
_uhttp://ezproxy01.ny.edu.hk:2048/login?url=https://ebookcentral.proquest.com/lib/ircp3g4/detail.action?docID=5137082 _zClick to View |
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