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CITATION

Smith, Barry P.. Introductory Financial Accounting and Reporting. Maidenhead: Open University Press, 2010.

Introductory Financial Accounting and Reporting

Authors: Barry P. Smith

Published:  October 2010 Pages: 192

eISBN: 9780335241262 | ISBN: 9780335241255
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Book description:

Don't panic! The Essential Revision... in a Hurry series provides you with outlines of the key topics you'll need to know to successfully pass your exams.

Introductory Financial Accounting and Reporting covers key topics in concise and clear chapters with illustrative examples. Geared towards exam topics, it will help you to master the fundamentals of topics such as:

  • The statement of financial position

  • The income statement

  • Capital and revenue expenditure

  • Depreciation, disposals and revaluation

  • Accruals and prepayments

  • Irrecoverable debts, estimates and provisions

It also covers the more complex elements of interpretation of financial statements and preparing financial statements from a trial balance while introducing you to the regulatory frameworks that must be adhered to. Written primarily for undergraduates taking their first course in financial accounting and reporting the book will also be of use to those taking professional exams or as a refresher for students taking higher level accountancy courses that are based on these core topics.