Financial Accounting: An Introduction

Auteur

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.

Texte du rabat

Financial Accounting: An Introduction, 9th edition is a core textbook of the discipline with a clear and accessible writing style. By focusing on accounting equations, a range of student activities, and extensive real-world case studies, this edition will help your students understand the most basic accounting concepts.

Résumé

Gain a deeper understanding of the main Financial Accounting principles with a core textbook on the subject.

Financial Accounting: An Introduction, 9th edition by Pauline Weetman and Darren Jubb will offer you the resources you need to explore and acquire a deeper understanding of a wide range of concepts around the discipline.

Written by expert teachers in the field, this text is ideal for undergraduates in Business Studies degrees, Undergraduates in Accounting courses, students studying Accounting for MBA and Postgraduate courses, and Professional courses introducing Accounting for the first time.

This edition focuses on retaining all the features that have contributed to its popularity, including its focus on the accounting equations, a clear and accessible writing style, a frequent short activities throughout the book, and the extensive use of real-world case studies, offering you a deeper understanding of the topics.

Key features:

• Definitions and terminology aligned with the 2018 IASB Conceptual Framework.
• Fully up-to-date with the International Financial Reporting Standards (IFRS).
• New case studies provide examples from real-world companies.
• Activities aligned to each chapter section, encouraging students to explore and consider issues from different angles.
• Experience-driven conversations throughout the book between two managers expanded for this edition and updated with an even greater practical emphasis.
• Extensive coverage of fair value is provided throughout the text.
• Exploration of the Strategic Report and Directors' Report.
• Focus on specific knowledge outcomes with end-of-chapter self-evaluations.
• Questions testing your understanding are graded according to difficulty. With a strong emphasis on the 2018 Conceptual Framework of the International Accounting Standards Board, this text is an essential resource that will guide you through the 'whys' and not just the 'whats' of Financial Accounting.

Contenu

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

Published financial statementsRatio analysisRatios worked example

Part 3 Reporting the transactions of a business

Accounting information for service businessesAccounting information for trading businesses

Part 4 Recognition in financial statements

Non-current (fixed) assets Current assets Current liabilities Provisions and non-current (long-term) liabilities Ownership interest Index

Acknowledgements