Introduction to financial accounting / Christopher W. Nobes.

By:

Nobes, Christopher, W

Material type: Text

TextPublication details: London : Thomson Business Press, 1997.Edition: 4th edDescription: xi, 248 p. : Illustrations ; 24 cmISBN:

1861521650

DDC classification:

658.48 NOB

Incomplete contents:

Accounting functions; Accountants; Institutional context; Accounting theory; The accounting method; Value and profit; Value; Profit; Summary; The balance sheet; The business entity; Types of asset.

Holdings
Item type	Current library	Call number	Status	Barcode
Standard Loan	Moylish Library Main Collection	657.48 NOB (Browse shelf(Opens below))	Available	R01845WKRCC
Standard Loan	Thurles Library Main Collection	658.48 NOB (Browse shelf(Opens below))	Available	R05501JKRCT
Standard Loan	Thurles Library Main Collection	658.48 NOB (Browse shelf(Opens below))	Available	R04875LKRCT

Enhanced descriptions from Syndetics:

The revised edition of this successful textbook continues to provide non-specialist students of financial accounting with a comprehensive and relevant approach to the subject that takes on board the increasing impact of international accounting standards.

Continues to provide non-specialist students of financial accounting with a comprehensive and relevant approach to the subject that takes on board the increasing impact of international accounting standards.

Accounting functions; Accountants; Institutional context; Accounting theory; The accounting method; Value and profit; Value; Profit; Summary; The balance sheet; The business entity; Types of asset.

Table of contents provided by Syndetics

List of Figures
List of tables
Preface to the fourth edition
1 Introduction
1.1 Accounting functions
1.2 Accountants
1.3 Institutional context
1.4 Accounting theory, Self Assessment questions, Tutorial Questions
Part 1 The accounting method
2 Value and profit
2.1 Value
2.2 Profit
2.3 Summary Self Assessment Questions, Tutorial questions
3 The balance sheet
3.1 The business entity
3.2 Types of asset
3.3 Valuation conventions
3.4 Asset valuation practice
3.5 Liabilities
3.6 Capital
3.7 Summary, Self-assessment questions, Tutorials
4 Revenues and expenses
4.1 Accounting periods
4.2 The accruals convention (revenues)
4.3 The accruals convention (expenses)
4.4 Debtors and bad debts
4.5 Profit measurement conventions
4.6 The accounting equation
4.7 Profit, drawings and cash
4.8 Summary Self-assessment questions and Tutorial Questions. 5 Depreciation
5.1 The traditional concept
5.2 Methods of depreciation
5.3 Practice
5.5 Replacement
5.6 Further considerations
5.7 Summary Self Assessment Questions, Tutorial questions
6 Stock
6.1 Profit measurement
6.2 The count
6.3 Valuation
6.4 Historical cost as an input value
6.5 Current replacement coast as an input value
6.6 Practice under historical cost accounting
6.7 Current value accounting
6.8 Long-term contracts
6.9 Summary Self-assessment questions, Tutorial Questions
7 The 'Italian Method'
7.1 History
7.2 Double entry: explanation and justification
7.3 The advantages of double entry
7.4 The trading account: gross profit
7.5 The rest of the profit and loss account
7.6 Stock, accruals and prepayments
7.7 Provisions
7.8 The balance sheet
7.9 Summary, Self-assessment questions, tutorials 8 Accounting techniques
8.1 Books and ledgers
8.2 Controls accounts
8.3 The trial balance
8.4 The journal
8.5 Incomplete records
8.6 Summary Appendix
8.1 The audit trail in a computerised system
Appendix
8.2 An example of the wider uses of accounting information, questions, Tutorial questions
Part II Accounting for business entities
9 Partnerships
9.1 The partnership form
9.2 Taxation and disclosure
9.3 Accounting implications
9.4 Summary , self-assessment questions, Tutorial questions.
10 Companies: law, tax and finance
10.1 The need for capital
10.2 The corporate entitity
10.3 Types of capital
10.4 The separation of ownership from management
10.5 Taxation
10.6 Raising finance
10.7 New Issues
10.8 Financial adjustments
10.9 Summary, Self-assessment questions, tutorials
11 Companies: financial reporting
11.1 Regulatory framework
11.2 Objectives of company reports
11.3 Disclosure in annual reports
11.4 Financial Statements
11.5 Groups
11.6 Auditing
11.7 Dividend policy
11.8 Summary
Appendix 11
Formats for British annual financial statements from Schedule 4 of the Companies Act 1985, as amended by the companies act 1989
Self-assessment, tutorial questions
12 Accounting under inflation
12.1 Inflation
12.2 Effects on accounting
12.3 General or specific adjustment
12.4 Current purchasing power systems
12.5 Current value accounting
12.6 Current cost accounting
12.7 Revaluations in the 1990's
12.8 Summary Self-assessment questions, tutorial questions
13 International financial accounting
13.1 Background factors
13.2 Forms of business organisation
13.3 Accounting practices
13.5 Harmonisation
13.5 Summary, Self-assessment questions, tutorials
Part 3 Interpretation of financial information
14 Profitability
14.1 Definitions of accounting aggregates
14.2 Asset ratios and gearing
14.3 Profitability ratios
14.4 Profit and sales ratios
14.5 Summary , Self-assesment, tutorials.
15 Liquidity
15.1 The cash flow cycle
15.2 Flow statements
15.3 Cash flow statements
15.4 The measurement of liquidity
15.5 The reasons for and costs of holding current items
15.6 Cash forecasts and bud