Pauline Weetman, Darren Jubb

Financial Accounting: An Introduction (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Learn the fundamental principles of Financial Accounting with a leading text packed with supportive self-study features and illustrations from real companies.

Written by experts drawing on many years of experience in teaching Accounting, the ninth edition of Financial Accounting: An Introduction is a highly respected text, now updated to embed, from the outset, a discussion of how financial accounting intertwines with today's concerns for its impact on society and representation in corporate reports.

The latest edition provides new material on the relationship between corporate reporting and sustainability issues, including climate reporting. At the same time, the book retains all the features that have contributed to the book's popularity: its focus on the accounting equation, extensive use of real-world examples, a clear and accessible writing style, a wide range of activities throughout each chapter, and a unique running case study applying accounting principles to a services company.

Key features include:

• Discusses sustainability and climate reporting, greater commitments to lower carbon use, and the international organisations that have influenced corporate reporting in these areas
• Revised structure for flexible learning to suit your chosen study route
• Definitions and terminology aligned with the Conceptual Framework
• Thoroughly revised to reflect regulatory changes, including the transition to the Audit, Reporting and Governance Authority (ARGA)
• Chapter case studies illustrating key ideas in the book and featuring a variety of well-known companies and organisations
• A range of activities throughout each chapter to help you consider issues from different viewpoints
• A large body of end-of-chapter questions allows you to test your understanding of the essentials and go further by applying knowledge to realistic scenarios

With a strong focus on the 2018 Conceptual Framework of the International Accounting Standards Board, this textbook guides you in understanding the 'why' and not just the 'how' of financial accounting.

Pauline Weetman is Professor Emerita of Accounting at the University of Edinburgh, with extensive experience teaching at undergraduate and postgraduate levels, with previous chairs held at various universities across Scotland, UK.

Darren Jubb is a lecturer in Accounting at the University of Dundee. He is a qualified Chartered Accountant with several years of experience teaching financial accounting and auditing at undergraduate and postgraduate levels.

Pearson, the world's learning company

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Produktdetails

• Verlag: Pearson HigherEducation
• Altersempfehlung: ab 18 Jahre
• Erscheinungstermin: 21. Mai 2024
• Englisch
• ISBN-13: 9781292725369
• Artikelnr.: 72254208

Autorenporträt

Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita of Accounting at the University of Edinburgh, with extensive experience in teaching at undergraduate and postgraduate levels, with previous chairs held at various universities across Scotland, UK.

Darren Jubb is a lecturer in Accounting at the University of Dundee. He is a qualified Chartered Accountant with several years of experience teaching financial accounting and auditing at undergraduate and postgraduate levels.

Inhaltsangabe

Preface
Part 1 Corporate Reporting: Annual Report and Accounts
1. Users needs for information
2. What influences the annual report?
3. The accounting equation: a systematic approach to financial reporting
4. Financial statements from the accounting equation
5. Ensuring the quality of financial statements
Part 2 Reading and interpreting company reports
1. Published financial statements
2. Ratio analysis
3. Ratios worked example
Part 3 Reporting the transactions of a business
4. Accounting information for service businesses
5. Accounting information for trading businesses
Part 4 Recognition in financial statements
6. Non-current (fixed) assets 
7. Current assets 
8. Current liabilities 
9. Provisions and non-current (long-term) liabilities 
10. Ownership interest
Index
Acknowledgements