Accounting Principles A Business Perspective Volume 1 Financial Accounting 1st Edition by Jackie Sharman ISBN 1259009680 9781259009685

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Product details:

ISBN 10: 1259009680 
ISBN 13: 9781259009685
Author: Jackie Sharman

Accounting Principles: A Business Perspective Volume 1 Financial Accounting 1st Table of contents:

• Basic Accounting Concepts

  • The Accounting Equation
  • Double-Entry System of Accounting
  • Debits and Credits
  • Financial Statements Overview

• The Accounting Cycle

  • Journalizing Transactions
  • Posting to the Ledger
  • Preparing a Trial Balance
  • Adjusting Entries
  • Closing Entries

• The Balance Sheet

  • Definition and Structure of the Balance Sheet
  • Classification of Assets and Liabilities
  • Equity Section of the Balance Sheet
  • Interpreting the Balance Sheet

• The Income Statement

  • Definition and Structure of the Income Statement
  • Revenue Recognition
  • Matching Principle
  • Interpreting the Income Statement

• The Statement of Cash Flows

  • Purpose and Importance of Cash Flow Statements
  • Operating, Investing, and Financing Activities
  • Preparing the Cash Flow Statement
  • Analyzing Cash Flow Information

• Recording Business Transactions

  • Types of Business Transactions
  • Analyzing and Recording Transactions
  • The Journal and Ledger Accounts
  • The Posting Process

• Adjustments in Accounting

  • Accruals and Prepayments
  • Depreciation and Amortization
  • Bad Debts and Allowance for Doubtful Accounts
  • Adjusting Entries for Income and Expenses

• Financial Reporting and Analysis

  • Principles of Financial Reporting
  • The Role of Financial Reporting in Business Decision Making
  • Analysis of Financial Statements

• Accounting for Merchandising Operations

  • Merchandise Inventory
  • Cost of Goods Sold (COGS)
  • Recording Sales and Purchases
  • Inventory Systems (Periodic and Perpetual)

• Internal Controls and Accounting Systems

  • Importance of Internal Control
  • Components of Internal Control Systems
  • Ensuring Accuracy and Security of Financial Information

• Ethics in Accounting

  • Ethical Issues in Accounting and Financial Reporting
  • Professional Conduct for Accountants
  • The Role of Ethical Standards in Accounting Practice

• Accounting for Non-Profit Organizations

  • Key Differences between Non-Profit and For-Profit Accounting
  • Financial Reporting for Non-Profits
  • Income and Expenditure Accounts for Non-Profits

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