- 作 者：英国BPP出版有限公司编
- 出 版 社：武汉：华中科技大学出版社
- 出版年份：2012
- ISBN：9787560976594
- 标注页数：506 页
- PDF页数：530 页
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Part A The context and purpose of financial reporting 3
1 Introduction to accounting 3
2 The regulatory framework 19
Part B The qualitative characteristics of financial information 29
3 The qualitative characteristics of financial information 29
Part C The use of double entry and accounting systems 45
4 Sources,records and books of prime entry 45
5 Ledger accounts and double entry 59
6 From trial balance to financial statements 87
Part D Recording transactions and events 105
7 Sales tax 105
8 Inventory 115
9 Tangible non-current assets 139
10 Intangible non-current assets 171
11 Accruals and prepayments 181
12 Irrecoverable debts and allowances 195
13 Provisions and contingencies 211
Part E Preparing a trial balance 223
14 Control accounts 223
15 Bank reconciliations 245
16 Correction of errors 257
17 Preparation of financial statements for sole traders 273
Part F Preparing basic financial statements 287
18 Incomplete records 287
19 Introduction to company accounting 311
20 Preparation of financial statements for companies 331
21 Events after the reporting period 353
22 Statements of cash flows 359
Part G Preparing simple consolidated financial statements 379
23 Introduction to consolidated financial statements 379
24 The consolidated statement of financial position 393
25 The consolidated statement of comprehensive income 419
Part H Interpretation of financial statements 435
26 Interpretation of financial statements 435
Exam question bank 463
Exam answer bank 487
Index 497