Fundamentals of Financial Accounting 5th Ed
This is an introductory text for first year students aiming to become CAs.
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Product description
This is an introductory text for first year students aiming to become CAs.
This work deals with the concepts in the Conceptual Framework for Financial Reporting (€œConceptual Framework€?) as well as key principles from selected IFRSs, to the degree that it is possible in an introductory work on Financial Accounting. The purpose of this work is to fundamentally prepare students for further studies in Financial Accounting.
Table of contents
Chapter 1 - Financial Accounting: an introduction
Chapter 2 - Conceptual framework for financial accounting
Chapter 3 - Financial statements framework for a company
Chapter 4 - Double entry rules and the application thereof
Chapter 5 - Recognition of transactions and events in the accounting records and the presentation of account balances in the financial statements
Chapter 6 - Review and adjustments
Chapter 7 - The closing off process
Chapter 8 - Value added tax
Chapter 9 - Property, plant and equipment
Chapter 10 - Non-current assets: Intangible assets €“ trademarks, computer software purchased and cryptocurrencies
Chapter 11 - Trade payables and trade receivables
Chapter 12 - Cash and cash equivalents
Chapter 13 - Revenue from contracts with customers
Chapter 14 - Inventories
Chapter 15 - Share-related transactions and other concepts
Chapter 16 - Loans and leases
Chapter 17 - Non-current assets: Investment property
Chapter 18 - Provisions, contingent liabilities and contingent assets
Chapter 19 - Events after the reporting period
Chapter 20 - Non-current assets: Investment in subsidiary and other financial investments
Chapter 21 - Statement of cash flows
