- 作 者：（英）莱斯利·查德维克（Leslie Chadwick）著
- 出 版 社：北京：中国人民大学出版社；普兰蒂斯霍尔出版公司
- 出版年份：1997
- ISBN：7300024874
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1 An introduction to financial accounting 1
Objectives 1
The quest for financial accounting knowledge 1
Which managers should study financial accounting？ 2
Financial accounting 3
An Introduction to financial accounting：The essence 5
Further reading 6
2 The concepts of financial accounting 7
Objectives 7
Accounting standards 8
The Companies Act 1985/89 8
Financial accounting concept 9
The concepts of financial accounting：The essence 19
Further reading 23
3 The recording system 24
Objectives 24
The data 24
Cash books, day books and ledgers 25
The double-entry system 27
Control accounts 33
The recording system：The essence 34
Further reading 39
4 The trading and profit and loss account 40
Objectives 40
The trading and profit and loss account 40
The connection with the recording system 47
The trading and profit and loss account: The essence 48
Further reading 49
5 The balance sheet 50
Objectives 50
What is a balance sheet? 51
The internal balance sheet of a company 54
How much is a business worth? 62
The balance sheet: The essence 63
Further reading 67
6 Depreciation of fixed assets 68
Objectives 68
Why charge depreciation? 68
The straight line method of depreciation 69
The reducing balance method of depreciation 70
The revaluation method of depreciation 71
Accounting for depreciation 71
Depreciation of fixed assets: The essence 73
Further reading 74
7 Preparing a trading and profit and loss account 75
Objectives 75
The preparation of a trading and profit and loss account and a balance sheet from a trial balance, plus adjustments for internal reporting purposes 76
Preparing final accounts from a trial balance: The essence 87
Further reading 88
8 Funds flow and cash flow statements 89
Objectives 89
Why a funds flow? 89
The flow of business funds 90
What has happened to cash? 91
Comparing balance sheets 92
What has happened to working capital? 107
Funds flow statements: The essence 112
Further reading 116
9 Ratio analysis：the interpretation of financial statements 117
Objectives 117
Accounting ratios 117
Value added statements 134
Using the information 136
The limitations of ratio analysis 144
Accounting ratios：The essence 146
Further reading 152
10 The published accounts of companies 154
Objectives 154
The published accounts 155
Reporting exemptions for small and medium－sized companies 156
The statutory formats 158
Groups’(consolidated) accounts 164
What kind of information must a company publish in its accounts／notes to the accounts？ 164
An introduction to the role of the auditor 165
Published accounts projects 166
The published accounts of companies：The essence 169
Further reading 170
Suggested answers to self－assessment problems 171
Accounting Concepts(Chapter 2) 171
Control accounts（Chapter 3） 173
The trading and profit and loss account（Chapter 4） 173
The balance sheet 1（Chapter 5） 175
The balance sheet2（Chapter 5） 176
The straight line method of depreciation(Chapter 6) 178
The reducing balance method of depreciation（Chapter 6） 178
The revaluation method of depreciation（Chapter 6） 178
Port Peter plc(Chapter 7) 179
Chua Lim Ltd (Chapter 7) 180
Iainwar Ltd（Chapter 8） 183
Emmsock plc(Chapter 8) 183
Festiclyn plc(Chapter 8) 186
Thirstin Leas Ltd(Chapter 9) 189
Woodcroft plc(Chapter 9) 191
Nether Ltd and Thong Ltd(Chapter 9) 193
The problems of interfirm comparison(Chapter 9) 196
Appendix 1： Internal final account－ alternative formats 198
Index 201