Essentials of financial accounting in business [printed text] / Mike Bendrey, Author ; Roger Hussey, Author ; Colston West, Author . - London : Thomson Learning, 2004 . - vii, 448 p : ill (b & w) ; 25 cm.
ISBN : 978-1-84480-089-6

Class number:	657
Abstract:	In this authoritative introduction to the subject, the authors explain and illustrate the ways in which financial accounting works in all its phases - from the use of source documents through to the formulation and presentation of accounts. In the process they explain basic concepts, with extended treatment of such fundamental issues as double-entry book-keeping and cash control.
Contents note:	Preface Part I: The Business World 1. The providers of information; 2. Potential users of financial information; 3. The role of the accountant; 4. Accounting concepts and conventions Part II: Accounting for Economic Transactions 5. Identifying transactions; 6. Recording transactions; 7. Controlling cash; 8. Balancing the books Part III: Individuals in Business 9. Cash-flow statements; 10. Profit-and-loss account; 11. Balance sheet; 12. Presentation and principles; 13. Dealing with fixed assets; 14. Accounting for non-payment; 15. Relationship between financial statements; 16. Incomplete records Part IV: Partners in Business 17. Partnerships: General principles; 18. Profit-and-loss account; 19. Balance sheet; 20. Partnership changes Part V: Limited Companies 21. Limited companies: General principles; 22. National and international regulations; 23. Financial statements of a limited company; 24. Statements of financial performance; 25. Statements of financial position Part VI: The Analysis of Financial Statements 26. Ratio analysis; 27. Investment ratios; 28. Interpretation of financial statements Part VII: Other Types of Organisation 29. Clubs and societies; 30. Manufacturing organisations Answers; Index.