Financial Accounting, 9th edition

Published by Pearson (May 21, 2024) © 2024

  • Pauline Weetman University of Edinburgh
  • Darren Jubb University of Dundee
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A leading textbook in Financial Accounting with expert content now available in a practical eBook format

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Preface

Part 1 Corporate Reporting: Annual Report and Accounts

  1. Users’ needs for information
  2. What influences the annual report?
  3. The accounting equation: a systematic approach to financial reporting
  4. Financial statements from the accounting equation
  5. Ensuring the quality of financial statements

Part 2 Reading and interpreting company reports

  1. Published financial statements
  2. Ratio analysis
  3. Ratios – worked example

Part 3 Reporting the transactions of a business

  1. Accounting information for service businesses
  2. Accounting information for trading businesses

Part 4 Recognition in financial statements

  1. Non-current (fixed) assets 
  2. Current assets 
  3. Current liabilities 
  4. Provisions and non-current (long-term) liabilities 
  5. Ownership interest

Index

Acknowledgements

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