000			02151nam a2200229Ia 4500
003			NULRC
005			20250520094842.0
008			250520s9999 xx 000 0 und d
020			_a273693190
040			_cNULRC
050			_aHF 5635 .K87 2006
100			_aKothari, Jagdish _eauthor
245		0	_aFinancial accounting : _ban international approach / _cJagdish Kothari and Elisabetta Barone
260			_aHarlow, Essex, England : _bPrentice Hall/Financial Times, _cc2006
300			_axxii, 409 pages : _billustrations ; _c25 cm.
504			_aIncludes index.
505			_aPart 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
520			_aAimed 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.
650			_aACCOUNTING
700			_aBarone, Elisabetta _eco-author
942			_2lcc _cBK
999			_c4352 _d4352