Preface.- Introduction: The Scope and Historical Background of Accountancy.- Users and Objectives of Financial Information.- Accounting Principles and Practice.- Financial Statements and Income Measurement.- The Accounting Recording.- Process Fixed Asset Measurement.- Current Assets.- Forms of Business Organisation: Sole Traders and Partnerships.- Forms of Business Organisation: Incorporated Businesses.- Corporate Financial Reporting Requirements.- Analysis of Accounting Statements.- Accounting for Inflation Group Accounts.- Footnotes.- Glossary.
Inhaltsverzeichnis
Preface.- Introduction: The Scope and Historical Background of Accountancy.- Users and Objectives of Financial Information.- Accounting Principles and Practice.- Financial Statements and Income Measurement.- The Accounting Recording.- Process Fixed Asset Measurement.- Current Assets.- Forms of Business Organisation: Sole Traders and Partnerships.- Forms of Business Organisation: Incorporated Businesses.- Corporate Financial Reporting Requirements.- Analysis of Accounting Statements.- Accounting for Inflation Group Accounts.- Footnotes.- Glossary.
