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| Title: | Fundamental Accounting
: 5th Edition |
| Author: | David K Flynn & Carolina Koornhof |
| ISBN: | 0702166529 : 9780702166525 |
| Illustrations: | tables |
| Format: | Paperback |
| Size: | 170x245mm |
| Pages: | 848 |
| Weight: | 1.228 Kg. |
| Published: | Juta Publishing (Academic) - January 2005 |
| List Price: | 34.99 Pounds Sterling |
| Availability: | In Print |
| Subjects: | Accounting |
The book has been specifically designed to include all topics covered in first courses in accounting in higher education. In addition, it caters for the curriculum of professional bodies which examine students for entry into business and accounting careers.
Module A: Introduction; The existing world of accounting; The environment of accounting; Concepts and definitions of accounting; Module B: Basic recording and reporting; Accounting as a system; Fundamentals of the recording process; Expanding the set of accounts; The general journal and general ledger; The accounting framework; Module C: Recording trading inventory; Perpetual inventory and insurance claims and VAT; Periodic inventory and VAT; Module D: Processing large volumes of data; Personal accounts; Cash transactions; Credit transactions; Payroll accounting; Module E: Accounting policies for financial reporting; Tangible assets and depreciation; Accounts receivable and accounts payable; Year-end adjustments and trial balance; Financial statements; Module F: Company accounting; An introduction to companies; Share capital and reserves; Long-term liabilities; Companies Act disclosure requirements; Cash flow statements; Module G: Other accounting entities; Sector accounting; Non-profit organisations and incomplete records; Partnerships; Close corporation; Manufacturing concerns; Module H: Financial analysis and strategy; Analysis and interpretation of financial statements; Planning and budgeting; Glossary.
