Author: Amber Oquendo
Publisher: CreateSpace
Published: 2014-12-10
Total Pages: 136
ISBN-13: 9781505277180
DOWNLOAD EBOOK →Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business. This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. Financial accountancy is governed by both local and international accounting standards. GAAP (which stands for Generally Accepted Accounting Principles) is the standard framework for guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarising and in the preparation of financial statements. On the other hand, IFRS (International Financial Reporting Standards) is a set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS are issued by the International Accounting Standards (IASs). With IFRS becoming more widespread on the international scene, consistency in financial reporting has become more prevalent between global organisations. Whilst financial accounting is used to prepare accounting information for people outside the organisation or not involved in the day-to-day running of the company, management accounting provides accounting information to help managers make decisions to manage the business.
Author: Ahmed Riahi-Belkaoui
Publisher: Bloomsbury Publishing USA
Published: 1998-02-12
Total Pages: 200
ISBN-13: 1567509002
DOWNLOAD EBOOK →From the complexity of today's business world and its daily transactions has come a proliferation of new accounting standards. The Financial Accounting Standards Board has weighed in with its own pronouncements on the issues, but are they truly comprehensible and applicable? Riahi-Belkaoui explores these questions clearly, with numerous illustrations of the accounting techniques embedded in them, and offers interpretations designed to help accounting professionals deal with these problems in their work. Scholars, researchers, and students in the academic community will also find his analyses helpful and compelling.
Author: Janice Lawrence
Publisher: Dame Publications
Published: 1999-04-30
Total Pages: 180
ISBN-13: 9780873937443
DOWNLOAD EBOOK →FINANCIAL ACCOUNTING, 3RD focuses on preparing accounting and business students to use financial information to make business decisions. This supplement covers a broad range of important skills - from decision-making, oral and written communications, interpersonal skills, and the ability to deal with diverse business problems to the ability to read and critically evaluate business press. This manual helps build an understanding of the relationship between accounting information and day-to-day business decisions. The supplement contains classroom-tested activities that are specifically designed to develop higher-order critical thinking skills. Students learn analytical thinking, unstructured problem solving, decision making, and how to draw reasonable inferences from observation. Students also strengthen their abilities to think holistically and distinguish fact from opinion.
Author: Alexander J. Sannella
Publisher:
Published: 2010
Total Pages: 636
ISBN-13: 9781601820037
DOWNLOAD EBOOK →Applied Financial Accounting: Implications for Analysts presents an analytical explanation as well as practical examples of Generally Accepted Accounting Principles (GAAP), written in a clear, lucid style for readers of all levels. Comprehensive coverage is provided for all accounting and reporting issues that are critical to the financial and credit analyst, with the exposition of GAAP made without the use of mechanical bookkeeping procedures. This is accomplished through an analysis of the financial accounting issue; the effects of GAAP on the balance sheet, income statement, and statement of cash flows; numerical illustrations; alternative treatments; and the impact of GAAP on financial ratios and analytical statistics. The book offers a survey of basic financial statements, related footnote disclosures, and the general concepts underlying financial statements, as well as analyzes of specific statement items. The first three chapters discuss the conceptual foundation of the three basic financial statements, current assets, and noncurrent assets, and provide an analysis of liabilities and stockholders' equity. The study then turns to more complex accounting and reporting problems, including accounting for income taxes, computing earnings per share, and accounting for intercorporate investments, business combinations, pensions, employee options and leases. Professionals in the banking, investment, and accounting fields will find this work to be an effective resource, as will professors and students in business, accounting, and finance courses.
Author: Scott Henderson
Publisher: Pearson Higher Education AU
Published: 2015-05-20
Total Pages: 1029
ISBN-13: 1486017983
DOWNLOAD EBOOK →Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Author: Donald E. Kieso
Publisher: John Wiley & Sons
Published: 2011-09-06
Total Pages: 405
ISBN-13: 1118014480
DOWNLOAD EBOOK →Reflecting the demands for entry-level accountants, the focus of this book is on fostering critical thinking skills, reducing emphasis on memorisation and encouraging more analysis and interpretation by requiring use of technology tools, spreadsheets and databases.
Author: D. R. Carmichael
Publisher: John Wiley & Sons
Published: 2003-05-12
Total Pages: 1102
ISBN-13: 0471456160
DOWNLOAD EBOOK →The premier accounting reference, revised and expanded The Accountants' Handbook series has the longest tradition of any reference of providing comprehensive coverage of the field to both accounting professionals and professionals in other fields who need or desire quick, understandable, and thorough exposure to complex accounting-related subjects. Like its predecessors, the Tenth Edition is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. Written by nationally recognized accounting professionals, including partners in major public accounting firms, financial executives, financial analysts, and other relevant business professionals, the Handbook covers both financial accounting and reporting and industry specific accounting issues in separate volumes for easy reference. Its comprehensive content provides analysis on over 43 critical areas of accounting.
Author: Dr. S.K. Singh
Publisher: SBPD Publications
Published: 2021-10-16
Total Pages: 214
ISBN-13:
DOWNLOAD EBOOK →1. Branch Accounting, 2. Depatmental Accounting, 3. Consignemnt Accounting, 4. Joint Venture Accounting, 5. Depreciation, 6. Insolvency Accounting, 7. Accounting From Incomplete Records.
Author: John Friedlan
Publisher:
Published: 2013-01
Total Pages: 816
ISBN-13: 9780070401969
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