Introduction to Financial Accounting 10e by Anne Marie Ward Paperback Book

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The 10th edition of Introduction to Financial Accounting provides comprehensive coverage of all the fundamental accounting techniques and practices required by the IFRS, IAS and the Conceptual Framework for Financial Reporting. The authors bring the subject to life with stimulating discussions that encourage strategic thinking about the influence that accounting has on economic decision-making and its impact on society. This new edition embraces a contemporary approach whilst retaining its renowned concise and student-friendly chapters. Packed with real-world examples, practical content, worked examples and exercises, this essential resource keeps students engaged while enhancing their understanding of complex accounting theory. Key features include: oCoverage of the latest developments in International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and the Conceptual Framework for Financial Reporting. oA new chapter on Public Accountability giving background on who accountants should prepare accounts for and what should be included. oNew accounting insights to provide practical examples of how issues are handled in real-world scenarios. oNew contemporary issues in accounting to make students aware of the emerging issues and innovations that contemporary accountants must consider. oUpdated real world examples highlighting European and International accounting scenarios, demonstrating the tangible impact of accounting theory. oLearning activities, worked examples and end-of-chapter assessment material that offer students opportunities to practice key concepts and techniques. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at Ulster University. She is also a qualified Chartered Accountant and previously taught professional courses for Chartered Accountants Ireland for 15 years. Andrew Thomas is former Senior Lecturer in Accounting and Finance at the University of Birmingham. Mike Farrell is a Lecturer in Accounting at University College Cork. He is a Fellow of Chartered Accountants Ireland and possesses a number of years industry and practice experience.  

FORMATPaperback CONDITIONBrand New Author Biography

Dr. Anne Marie Ward is a Professor of Accounting in the Department of Accounting, Finance and Economics at the University of Ulster at Jordanstown, Northern Ireland. She is also a qualified Chartered Accountant.Andrew Thomas is a senior lecturer in the Accounting and Finance Group at the University of Birmingham Business School.

Table of Contents

PART 1: The framework of accounting 1 Introduction to financial accounting2 Financial reporting: institutional framework and standards3 Conceptual Frameworks: objective of financial statements and the qualitative characteristics of financial information4 Underpinning assumptions of financial reporting, recognition, measurement and accounting policies5 Public accountability: a stakeholder perspective6 Corporate governance, ethics and climate changePART 2: Double-entry bookkeeping (recording transactions and the books of account) 7 The accounting equation and its components 8 Basic documentation and books of account 9 Double entry and the general ledger 10 The balancing of accounts and the trial balance11 Credit sales, purchases and journal entries  12 The cash book and petty cash book PART 3: Preparing final financial statements for sole traders 13 The final financial statements of sole traders (introductory) 14 Adjustment for depreciation and non-current assets 15 Adjustments to financial statements: credit losses and allowance for credit losses 16 Adjustment for accruals and prepayments 17 Inventory valuation 18 The extended trial balance and final financial statementsPART 4: Internal control and check 19 The bank reconciliation statement 20 Control accounts 21 Errors and suspense accounts 22 Single entry and incomplete records PART 5: Partnerships 23 The final financial statements of partnerships 24 Changes in partnerships 25 Partnership dissolution and conversion to a limited company PART 6: Companies 26 The nature of limited companies and their capital 27 The final financial statements of limited companies 28 Statement of cash flows 29 The appraisal of company financial statements using ratio analysis Appendix 1: Case studies Appendix 2: Solutions to exercises Glossary Index THE FOLLOWING CHAPTERS ARE AVAILABLE ON THE ONLINE LEARNING CENTER WHICH CAN BE ACCESSED THROUGH OUR CONNECT PLATFORM.30 Financial statements for manufacturing entities31 The final financial statements of clubs32 Changes in share capital33 An introduction to consolidated financial statements34 Value added tax, columnar books of prime entry and the payroll35 Accounting for changing price levels

Details ISBN1526849879 Author Mike Farrell Publisher McGraw-Hill Edition Description 10th edition Year 2024 Edition 10th ISBN-13 9781526849878 Format Paperback Imprint McGraw-Hill Education (UK) Ltd Country of Publication United Kingdom Audience General Publication Date 2024-03-20 UK Release Date 2024-03-20 ISBN-10 1526849879 We've got this

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