Financial Accounting / Second Edition
- 2nd
- Prentice Hall Southworth Alan, 1985
- 578
A distinctive and stimulating framework for understanding the principles upon which the financial performance and position of a company are measured. Preface, Introduction, Basic Framework, The Role and Context of Accounting, Accounting and Decision Making, The Regulation of Financial Reporting, The Conventional Accounting Model of the Organization, The Transformation Process and Financial Statements, Financial Statements and the Accounting Equation, Fixed and Intangible Assets, Stocks, Sources of Finance, Double-Entry Bookkeeping, Interpretation of Accounts: Ratio Analysis, Interpretation of Accounts: Cash Flow Statements, Limitations of the Conventional Model, Problems with the Conventional Accounting Model, Accounting for Changing Prices, Evaluation of Alternative Accounting Methods, Advanced Issues, Conceptual Frameworks and International Harmonization, Introduction to Accounting for Groups, Intangibles Revisited, Summary and Review, Index.