Financial Accounting

Fülszöveg

Financial Accounting An introduction
Aidán Berry
This is the first edition of a new introductory financial accounting text. It will be welcomed by students and lecturers alike as enthusiastically as the author's previous text Accounting in a Business Context, which is already established as a bestseller.
The first five chapters of the book introduce the basic accounting principles. They are set in the context of a business which is, in the main, cash based. Accrual accounting is only introduced once the reader clearly understands the idea of the balance sheet and the profit and loss account, their contents and the relationship between them. The main médium employed to explain and apply the principles is the worksheet. This has already proved to be a popular and effective teaching vehicle which has been thoroughly classroom tested in the author's sister text. Many users will be particularly attracted by the possibilities of incorporating IT-based approaches to teaching. The... Tovább

Fülszöveg

Financial Accounting An introduction
Aidán Berry
This is the first edition of a new introductory financial accounting text. It will be welcomed by students and lecturers alike as enthusiastically as the author's previous text Accounting in a Business Context, which is already established as a bestseller.
The first five chapters of the book introduce the basic accounting principles. They are set in the context of a business which is, in the main, cash based. Accrual accounting is only introduced once the reader clearly understands the idea of the balance sheet and the profit and loss account, their contents and the relationship between them. The main médium employed to explain and apply the principles is the worksheet. This has already proved to be a popular and effective teaching vehicle which has been thoroughly classroom tested in the author's sister text. Many users will be particularly attracted by the possibilities of incorporating IT-based approaches to teaching. The worksheet lends itself especially to spreadsheet applications. Other introductory texts tend either to ignore these possibilities or to force them upon the reader.
Financial Accounting is an outstanding learning vehicle. The writing style is clear and accessible, and a number of special features make it especially reader friendly. These include:
• Key concepts, highlighted and easy to find, which aid understanding and provide a quick route through the text for revision purposes.
• Review questions and problems for discussion and analysis at the end of each chapter.
• Worksheets to explain and apply principles.
• Cumulative examples which consolidate previous data as well as introduce new concepts and techniques.
Answers to all the end-of-chapter questions are provided in the Teachers' Guide which accompanies this text.
Ideál for undergraduate accounting students, this book is alsó designed to be used on BTEC HND, post-experience and post-management courses. It will be welcomed by students taking the professional accounting examinations of CIMA, ACCA and AAT.
Aidán Berry, BA, FCA, is Head of the Department of Fináncé and Accountancy at the University of Brighton. His research interests include public sector accounting and bank lending to small businesses. He is co-author of Accounting in a Business Context. Vissza