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Financial Accounting 2nd edition



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Financial Accounting 2nd edition

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Financial Accounting 2nd edition

ISBN: 0132771586

ISBN-13: 9780132771580

Authors: Robert Kemp, Jeffrey Waybright

Details of the book:

The approach of the Financial Accounting 2nd edition is very distinct as it wants its readers to understand that accounting is the language of the business and one of the most important part without which the functioning of the business is quite impossible. It motivates the readers to enhance its knowledge in the field of Financial accounting.


The content of the book is engaging and evolving. The writer of the book has made all his efforts to keep his writing simple yet profound, lively, appealing, steady, illustrative and dazzling which make the book one of the leading text in the field of Financial Accounting with the coverage of all the important topic.


The book is based on building block approach which aims at achieving a well-balanced and enhancing approach towards the financial accounts which helps in keeping in pace with present as well as future environment.


The book is cited by many illustrations with graphical presentation of the instances which is very captivating and generates interest in reading it.


Features

  • Decision making Approach: The book is inculcated with how to make financially sound business decisions which is useful for the business and also focuses on evaluating risk and the impact of this risk in profitability of the business.

  • Wide Coverage: The book has wide coverage of all the aspects of the accounting whether it be a small business or be a corporate it covers all the accounting methods and principles that are used to show the accounting of an entity. It has stared from very basics of accounting which strengthen the base of the individual and then has move further.

  • Building Understanding: The book helps in building understanding and knowledge about the subject which is very useful and essential in taking accounting decision in today's world which is full of complexities.

  • Question and Answer Format: The book is in question and answers format which make the book interesting and problem solver and act as a guide to the reader and also helps in establishing connection with the subject. It make the user engaged in it by helping him in getting the answer of his query.

The book contains the following:

  • Define Business, its goals, operations and its types. Role of Accounting, its Principles and Concepts.

  • Introduction about Assets, Liabilities, Double Entry Accounting, Journal Entries, Ledger, Trial Balance and Preparation of Financial Statements.

  • The role of Adjusting Entries and preparation of Financial Statements from Adjusting Entries.

  • Accounting for Manufactures, Wholesalers, Retailers and Customers. Difference between Periodic and Perpetual Interest System

  • Management of Inventory and different methods used such as FIFO, LIFO, Average Cost Method.

  • Elements of Internal Control System, Management of Fraud and its factors, Auditing of Accounts and Legal and Ethical Responsibilities of Accountants.

  • Accounting for Cash and Credit Sales, Preparation of Bank reconciliation and Accounting for Receivables.

  • Types of Long Term Assets, Treatment of Depreciation and Other Assets.

  • Accounting for Current Liabilities, Contingent Liabilities and Long Term Debts.

  • Classes of Stock, Issuance of Stock, Rights of Stockholders, and declaration of Dividend.

  • Statements of Cash Flow which includes cash flow from Operating, Investing and Financing Activities.

  • Analysing the Financial performance of business using Financial Statement Analysis.

 

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