Financial accounting : an international approach /

Kothari, Jagdish

Financial accounting : an international approach / Jagdish Kothari and Elisabetta Barone - Harlow, Essex, England : Prentice Hall/Financial Times, c2006 - xxii, 409 pages : illustrations ; 25 cm.

Includes index.

Part I: The Framework of Financial Reporting -- 1: Introduction to Financial Accounting -- 2: Key Accounting Concepts -- Part II: Financial position and financial performance -- 3: Balance sheet: an overall view -- 4: Income statement: an overall view -- 5: Revenue and trade receivables -- 6: Inventory and Cost of Sales -- 7: Tangible and intangible assets -- 8: Liabilities -- 9: Owners' Equity -- Part III: Preparation of financial statements -- 10: How to record transactions and prepare financial reports for a single enterprise -- 11: Preparation of financial reports for a group of enterprises -- 12: Measuring and reporting cash flows -- Part IV: Analysis and Interpretation of Financial Statements -- 13: Trends and common-size statements -- 14: Corporate liquidity and solvency -- 15: Operating performance -- 16: Determinants of corporate value -- Part V: Current Developments in corporate governance -- 17: Corporate reporting and corporate governance -- 18: Public trust in corporate reporting

Aimed at those students who wish to pursue careers as managers in business or similar organisations, this book offers an innovative, practical and interactive approach to the subject of financial accounting. Focusing on the use of financial information rather than simply presenting technical methodology, and bearing the non-specialist in mind, the authors explain the ground rules of bookkeeping, but never to the detriment of essential underlying concepts.

273693190


ACCOUNTING

HF 5635 .K87 2006