000			03195cam a2200397 i 4500
999			_c35010 _d35010
001			19217298
003			OSt
005			20210727130349.0
007			ta
008			160805s2017 enk b 001 0 eng
010			_a 2016024035
020			_a9781138844964 (hardback)
020			_a9781138844971 (pbk.)
020			_z9781315728445 (ebook)
040			_beng _cHNU _erda
042			_apcc
050	0	0	_aHF5635 _b.K792 2017
082	0	0	_223 _3GC _a657 K83 2017
100	1		_aKolitz, David L., _e[author]
245	1	0	_aFinancial accounting : _ba concepts-based introduction / _cDavid Kolitz.
264		1	_aLondon, England, UK ; _aNew York, NY, USA : _bRoutledge/Taylor & Francis Group, _c©2017.
300			_axiii, 616 pages ; _c25 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes index.
505			_aPart 1: A Conceptual Overview 1. The Accounting Environment 2. Fundamental Accounting Concepts 3. The Accounting Equation and the Analysis of Transactions Part 2: The Accounting Process 4. Recording External Transactions 5. Recording Internal Transactions 6. Preparation and Presentation of Financial Statements 7. Closing Entries Part 3: The Accounting Process Explained 8. Purchase and Sale Transactions 9. Analysis Journals Part 4: Recognition and Measurement of the Elements of the Financial Statements 10. Property, Plant and Equipment 11. Inventory and Cost of Sales 12. Accounts Receivable 13. Cash and Bank 14. Accounts Payable 15. Owner's Equity and Non-Current Liabilities Part 5: Entity Forms 16. Partnerships 17. Companies Part 6: Sundry Topics 18. Statement of Cash Flows 19. Analysis of Financial Statements 20. Non-Business Entities 21. Incomplete Records
520			_aFinancial accounting is a key building block to understanding accounting more generally. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way. This book is an essential guide for students new to accountancy and financing, and an equally useful tool for more experienced students and researchers.
521			_aCBA _bBachelor of Science in Accountancy
546			_aText in English
650		0	_aAccounting.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK _h600-699