[PDF] A Concepts Based Introduction To Financial Accounting eBook
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Author : David L. Kolitz Publisher : Juta and Company Ltd Page : 636 pages File Size : 19,62 MB Release : 2009 Category : Business & Economics ISBN : 9780702177491
Integrating the procedural and conceptual approaches of teaching an introductory accounting course, this reference illustrates the concepts that underpin the application of accounting theory. Utilizing the pedagogical philosophy of the concepts model, this study influences the proper order of topics as well as the teaching methods being practiced. Featuring financial extracts from listed companies and highlighting key definitions, this resource also includes updated Generally Accepted Accounting Practice statements as well as detailed exercises and examples.
Author : David L. Kolitz Publisher : Juta and Company Ltd Page : 612 pages File Size : 35,62 MB Release : 2004-09-28 Category : Accounting ISBN : 9780702166341
The skills necessary to execute the tasks that confront nurses every day are the focus of this practical approach to the fundamentals of nursing. Activities are designed for first year nurses to impart a deep understanding of basic skills and can be completed by students with minimal supervision. Each lesson is designed to be easily adapted to the individual needs of the patient and allow for applications in a wide range of circumstances. Among the subjects covered are hygiene and grooming, oxygen therapy, and wound care.
Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do, and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Additional online questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way. This book is an essential guide for students new to accountancy, and an equally useful tool for more experienced students and researchers.
Author : David Kolitz Publisher : Juta and Company Ltd Page : 468 pages File Size : 43,63 MB Release : 2010-06 Category : Business & Economics ISBN : 9780702177378
Divided into a selection of questions, exercises, and problems, this workbook will help keep accountants on top of current international economic affairs. The questions are multiple-choice and ensure understanding of a topic before moving onto the exercises and problems. The exercises can be used to develop proficiency in a topic where students are expected to reach the standard of the problems, and the problems are longer and more complex in nature, requiring an in-depth understanding of the topic. Combined, this complete approach provides a full view of the up-to-date requirements of the International Financial Reporting Standards.
With its widely popular conceptual approach, this classic textbook has been revised in full color and will continue to be the leader in its field. The text incorporates many real-world examples and financial statements as well as integrating international topics throughout the text. Ideal for the graduate level, the text's authoritative user-orientation teaches students to interpret and understand financial information in a changing business environment. May also be used in undergraduate programs.
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business. This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. Financial accountancy is governed by both local and international accounting standards. GAAP (which stands for Generally Accepted Accounting Principles) is the standard framework for guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarising and in the preparation of financial statements. On the other hand, IFRS (International Financial Reporting Standards) is a set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS are issued by the International Accounting Standards (IASs). With IFRS becoming more widespread on the international scene, consistency in financial reporting has become more prevalent between global organisations. Whilst financial accounting is used to prepare accounting information for people outside the organisation or not involved in the day-to-day running of the company, management accounting provides accounting information to help managers make decisions to manage the business.
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.