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List of figure List of tables Preface to the Fourth Edition 1 Introduction 1.1 Accounting functions 1.2 Accountants 1.3 Institutional context 1.4 Accounting theory Self-assessment questions Tutorial questions PartⅠThe accounting method 2 Value and Profit 2.1 Value 2.2 Profit 2.3 Summary Self-assessment questions Tutorial questions 3 The balance sheet 3.1 The business entity 3.2 Types of asset 3.3 Valuation conventions 3.4 Asset valuation practice 3.5 Liabilities 3.6 Capital 3.7 Summary Self-assessment questions Tutorial questions 4 Revenues and expenses 4.1 Accounting periods 4.2 The accruals convention(revenues) 4.3 The accruals convention(expenses) 4.4 Dettors and bad debts 4.5 Profit measurement conventions 4.6 The accounting equation 4.7 Proit ,drawings and cash 4.8 Summary Self-assessment questions Tutorial questions 5 Depreciation 6 Stock 7 The Italian method 8 Accounting techniques PartⅡAccounting for business entities 9 Partnerships 10 Companies:Law,tax and finace 11 Companies:financial reporting 12 Accounting under inflation 13 International financial accounting Part Ⅲ Interpretation of financial information 14 Profitability 15 Liquidity 16 Valuation of the business Suggested answers to self-assessment questions Index |
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