The Elements of Accounting
The Elements of Accounting
An Introduction
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A concise introduction to the content and structure of accounting statements and the double entry system that underlies them. This book is intended as a first introduction to the subject and assumes no previous knowledge or experience of accounting. Worked numerical examples are an integral part of the exposition, and exercises (with solutions) are provided. There are also chapters on the interpretation of accounts, on accounting for price changes, and on broader aspects of accounting. The emphasis throughout is on understanding fundamental principles rather than on detailed practical procedures.
Product details
May 2012Adobe eBook Reader
9781139238328
0 pages
0kg
This ISBN is for an eBook version which is distributed on our behalf by a third party.
Table of Contents
- 1. Basic concepts
- 2. The accounting framework
- 3. The accounting system: elements of double entry accounting
- 4. The accounting system: revenues and expenses
- 5. The accounting system: accruals, prepayments and depreciation
- 6. The interpretation of accounts
- 7. Accounting for price changes
- 8. The collection and processing of accounting data
- 9. Some extensions and suggestions for further reading
- Solutions to exercises.
