An Introduction to Financial Accounting


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Summary

PLEASE NOTE THAT THIS TITLE IS TEMPORARILY OUT OF STOCK. IF YOU HAVE ANY QUERIES RELATING TO THIS PRODUCT, PLEASE EMAIL US AT PUBLISHING@CHARTEREDACCOUNTANTS.IE.

This student-focused textbook by Margaret D’Arcy provides a easy-to-understand and comprehensive guide f...

ISBN number:  
978-1-907214-61-5
Price: €55.00  
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Description

PLEASE NOTE THAT THIS TITLE IS TEMPORARILY OUT OF STOCK. IF YOU HAVE ANY QUERIES RELATING TO THIS PRODUCT, PLEASE EMAIL US AT PUBLISHING@CHARTEREDACCOUNTANTS.IE.

Designed for students preparing for both professional accounting and undergraduate examinations, An Introduction to Financial Accounting not only covers the basic principles of accounting but also introduces some ‘basic’ international accounting standards. This book is also highly suitable for accountancy modules on courses for non-accountants. The book is presented in a step-by-step format, with many illustrative practical examples to support concepts. Full chapters on Control Accounts, Suspense Accounts and Incomplete Records are also included (areas not typically covered in other textbooks but which cause students difficulties).

Review questions are included at the end of each chapter. Solutions to these questions are included in an Appendix to the book. Each chapter also includes longer, more challenging questions, the solutions to which are available to adopting lecturers as part of the online resources for the book. All solutions accompanied by detailed analysis and explanation of the steps to be undertaken in arriving at the solution.

Contents

  1. Financial Accounting: Key Terms and Concepts

Part I – Double-entry Bookkeeping
  1. Recording Financial Transactions and Preparing Financial Statements
  2. Inventory and Cost of Sales
  3. Accruals and Prepayments
  4. Bad Debts and Allowances for Bad Debts
  5. Property, Plant and Equipment, and Depreciation
  6. Accounting for Value-addedvTax
  7. Accounting for Wages and Salaries
  8. Control Accounts
  9. Bank Reconciliations
  10. Suspense Accounts
PART II – Sole Traders
  1. Financial Statements of Sole Traders
  2. Incomplete Records
PART III – Specialised Financial Statements
  1. Financial Statements of Clubs and Societies
  2. Manufacturing Accounts
PART IV – Partnerships
  1. Partnerships: An Introduction
  2. Partnerships: Changes in Profit-sharing Ratios
  3. Partnerships: Complex Issues
PART V – Companies
  1. The Regulatory and Conceptual Frameworks for Financial Reporting
  2. Presentation of Financial Statements
  3. Statement of Cash Flows
  4. Inventories
  5. Accounting Policies, Changes in Accounting Estimates and Errors
  6. Events After the Reporting Period
  7. Construction Contracts
  8. Income Taxes
  9. Property, Plant and Equipment
  10. Accounting for Leases
  11. Borrowing Costs
  12. Accounting for Government Grants and Disclosure of Government Assistance
  13. Financial Instruments
  14. Provisions, Contingent Liabilities and Contingent Assets
  15. Investment Property
PART VI – Interpretation of Financial Statements
  1. Interpretation of Financial Statements
  • Appendix A – Solutions to Review Questions

Format: Paperback, 800 pages
Published: September 2015

For further information, contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204

The Author

Margaret D’Arcy holds a BA in Accounting and Finance from DCU and is an Associate of Chartered Accountants Ireland. She has extensive experience in delivering courses for professional accounting examinations. Margaret has been lecturing for almost years and has taught both management and financial accounting for both third level and professional education courses. Previous to her lecturing and teaching career, Margaret held a number of roles in financial institutions in such areas as retail banking, treasury and international operations.

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