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An introduction to financial accounting

An introduction to financial accounting

D'Arcy, Margaretta

Book. English.
Published Dublin: Chartered Accountants Ireland, 2015
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Details

    Statement of responsibility: Margaretta D'Arcy
    ISBN: 1907214615, 9781907214615
    Physical Description: xii, 800 p. : ills. ; 25 cm.
    Subject: Finance and Accounting.; Financial accounting.; Financial reporting.

    Contents

    1. Acknowledgements
    2. Financial accounting : key terms and concepts
    3. Recording financial transactions and preparing financial statements
    4. Inventory and cost of sales
    5. Accruals and prepayments
    6. Bad debts and allowances for bad debts
    7. Property, plant and equipment, and depreciation
    8. Accounting for value-added tax
    9. Accounting for wages and salaries
    10. Control accounts
    11. Bank reconciliations
    12. Suspense accounts
    13. Financial statements of sole traders
    14. Incomplete records
    15. Financial statements of clubs and societies
    16. Manufacturing accounts
    17. Partnerships : an introduction
    18. Partnerships : changes in profit-sharing ratios
    19. Partnerships : complex issues
    20. The regulatory and conceptual frameworks for financial reporting
    21. Presentation of financial statements
    22. Statement of cash flows
    23. Inventories
    24. Accounting policies, changes in accounting estimates and errors
    25. Events after the reporting period
    26. Construction contracts
    27. Income taxes
    28. Property, plant and equipment
    29. Accounting for leases
    30. Borrowing costs
    31. Accounting for government grants and disclosure of government assistance
    32. Financial instruments
    33. Provisions, contingent liabilities and contingent assets
    34. Investment property
    35. Interpretation of financial statements
    36. Appendix A : solutions to review questions
    37. Glossary of terms and definitions
    38. Index.