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Financial Accounting and Reporting By B. Elliott

Financial Accounting and Reporting
by B. Elliott

In Stock
£25.99
Aims to provide students with the skills to prepare and analyze company-only and consolidated financial statements. It also offers a theoretical underpinning for asset valuation and income determination, and encourages awareness of the limitations of conventional financial statements.
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Financial Accounting and Reporting Summary


Financial Accounting and Reporting by B. Elliott

Providing students with the skills to prepare and analyze company-only and consolidated financial statements, this book also looks at the theory behind asset valuation and income determination, and encourages students to develop an awareness of the limitations of conventional financial statements. The volume includes illustrations from published accounts, and also various teaching and learning aids, such as discussion questions, reference to source material, further reading suggestions and worked examples. It is designed for undergraduate 2nd year financial accounting courses, 2nd/3rd year undergraduate business courses, and 1st year MBA/DMS courses.

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Table of Contents


Part 1 Income and asset value measurement systems: transactions recorded and reported on a cash flow basis; transactions recorded and reported on an accrual accounting basis; income and asset value measurement - an economist's approach; changing price levels - the developing concepts; shifting the price levels and accountancy reporting. Part 2 Regulatory framework: published accounts of listed public companies; accounting standards. Part 3 Profit and loss: taxation in accounts; earnings per share; accounting for groups of companies at date of acquisition; accounting for fixed asset investments. Part 4 Consolidated accounts: tangible fixed assets and depreciation; tangible fixed assets (not owned) - lessee; tangible fixed assets (not owned) - lessor; intangible assets; goodwill; brands; stocks and long-term contracts. Part 5 Interpretation: funds-flow and cash-flow statements; analysis - profit and loss account and balance sheet; a review of financial ratio analysis; analysis - profit and loss account and balance sheet; trend analysis and multivariate analysis. Part 6 Accountability: accountability of directors and auditors.

Additional information

GOR004687501
Financial Accounting and Reporting by B. Elliott
B. Elliott
Used - Good
Paperback
Pearson Education Limited
1993-04-01
560
0133221245
9780133221244
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
The book has been read but remains in clean condition. All pages are intact and the cover is intact. Some minor wear to the spine.