Financial Accounting: An Introduction

by ProfPaulineWeetman (Author)

• Used

  Paperback
  2010

  $3.30

  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.

• Used

  Paperback
  1999

  $3.30

  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. Many more questions, and further material on preparation of accounts, 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 focusses 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