- Atrill, Peter.
- McLaney, E. J
- Financial statements
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- First published in 1995 by Prentice Hall Europe.
- Includes bibliographical references.
- 1. Introduction to accounting and finance Introduction / Learning objectives / What are accounting and finance?Accounting and user needs / Not-for-rofit organisations / Accounting as a service function / The threshhold of materiality / Costs and benefits of accounting information / Accounting as an information system / Planning and control / Management and financial accounting / Has accounting become too interesting? / Why do I need to know anything about accounting and finance?Business objectives / Summary / Key terms / Further reading / Review questions -- 2. Measuring and reporting financial position / Introduction / Learning objectives / The major financial statements - an overview / The balance sheet / The effect of trading operations on the balance sheet / The classification of assets / The classification of claims / Balance sheet formats / The balance sheet as a position at a point in time / Accounting conventions and the balance sheet / Accounting for goodwill and product brands / The basis of valuation of assets on the balance sheet / Interepting the balance sheet / Summary / Key terms / Further reading / Review questions -- 3. Measuring and reporting financial performance Introduction / Learning objectives / The income statement (profit and loss account) Relationship between the income statement and the balance sheet / The format of the income statement / The income statement - some further aspects / Profit measurement and the recognition of revenue / Profit measurement and the recognition of expenses / Profit measurement and the calculation of depreciation / Profit measurement and inventory costing methods / Profit measurement and the probem of bad or doubtful debts / Interpreting the income statement / Summary / Key terms / Further reading / Review questions -- 4. Accounting for limited companies Introduction / Learning objectives / Generating wealth through limited companies / Managing a company - corporate governance and the role of directors / Financing limited companies / Raising share capital / Loans and other sources of finance / Restriction on the right of shareholders to make drawings of cash ...
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