《财务会计 英文版 第2版》PDF下载

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  • 作  者:(英)莱斯利·查德维克(Leslie Chadwick)著
  • 出 版 社:北京:中国人民大学出版社;普兰蒂斯霍尔出版公司
  • 出版年份:1997
  • ISBN:7300024874
  • 页数:204 页
图书介绍:

1 An introduction to financial accounting 1

Objectives 1

The quest for financial accounting knowledge 1

Which managers should study financial accounting? 2

Financial accounting 3

An Introduction to financial accounting:The essence 5

Further reading 6

2 The concepts of financial accounting 7

Objectives 7

Accounting standards 8

The Companies Act 1985/89 8

Financial accounting concept 9

The concepts of financial accounting:The essence 19

Further reading 23

3 The recording system 24

Objectives 24

The data 24

Cash books, day books and ledgers 25

The double-entry system 27

Control accounts 33

The recording system:The essence 34

Further reading 39

4 The trading and profit and loss account 40

Objectives 40

The trading and profit and loss account 40

The connection with the recording system 47

The trading and profit and loss account: The essence 48

Further reading 49

5 The balance sheet 50

Objectives 50

What is a balance sheet? 51

The internal balance sheet of a company 54

How much is a business worth? 62

The balance sheet: The essence 63

Further reading 67

6 Depreciation of fixed assets 68

Objectives 68

Why charge depreciation? 68

The straight line method of depreciation 69

The reducing balance method of depreciation 70

The revaluation method of depreciation 71

Accounting for depreciation 71

Depreciation of fixed assets: The essence 73

Further reading 74

7 Preparing a trading and profit and loss account 75

Objectives 75

The preparation of a trading and profit and loss account and a balance sheet from a trial balance, plus adjustments for internal reporting purposes 76

Preparing final accounts from a trial balance: The essence 87

Further reading 88

8 Funds flow and cash flow statements 89

Objectives 89

Why a funds flow? 89

The flow of business funds 90

What has happened to cash? 91

Comparing balance sheets 92

What has happened to working capital? 107

Funds flow statements: The essence 112

Further reading 116

9 Ratio analysis:the interpretation of financial statements 117

Objectives 117

Accounting ratios 117

Value added statements 134

Using the information 136

The limitations of ratio analysis 144

Accounting ratios:The essence 146

Further reading 152

10 The published accounts of companies 154

Objectives 154

The published accounts 155

Reporting exemptions for small and medium-sized companies 156

The statutory formats 158

Groups’(consolidated) accounts 164

What kind of information must a company publish in its accounts/notes to the accounts? 164

An introduction to the role of the auditor 165

Published accounts projects 166

The published accounts of companies:The essence 169

Further reading 170

Suggested answers to self-assessment problems 171

Accounting Concepts(Chapter 2) 171

Control accounts(Chapter 3) 173

The trading and profit and loss account(Chapter 4) 173

The balance sheet 1(Chapter 5) 175

The balance sheet2(Chapter 5) 176

The straight line method of depreciation(Chapter 6) 178

The reducing balance method of depreciation(Chapter 6) 178

The revaluation method of depreciation(Chapter 6) 178

Port Peter plc(Chapter 7) 179

Chua Lim Ltd (Chapter 7) 180

Iainwar Ltd(Chapter 8) 183

Emmsock plc(Chapter 8) 183

Festiclyn plc(Chapter 8) 186

Thirstin Leas Ltd(Chapter 9) 189

Woodcroft plc(Chapter 9) 191

Nether Ltd and Thong Ltd(Chapter 9) 193

The problems of interfirm comparison(Chapter 9) 196

Appendix 1: Internal final account- alternative formats 198

Index 201