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Financial Accounting, 9th edition

Published by Pearson (May 8, 2024) © 2024

  • Pauline Weetman University of Edinburgh
  • Darren Jubb University of Dundee

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Familiarise your students with the fundamental principles of Financial Accounting with a leading text that supports self-study.

Financial Accounting: An Introduction,  9th edition is a core textbook written by experts in the field.

With a clear and accessible writing style, this text is an essential learning resource for your students and will support your teaching as you guide them through the fundamentals of Financial Accounting.

This edition includes a Companion Website.

Hallmark features of this title

A comprehensive guide from theory to practice reflecting current issues and developments

  • Fully up to date with the International Financial Reporting Standards (IFRS).
  • A clear and accessible writing style with a focus on clearly explaining the accounting equation.
  • Real World cases which begin each chapter illustrate key ideas in the book and feature well-known companies and organisations.
  • A unique case study runs throughout, applying financial accounting principles to a services company.
  • Coverage of definitions and terminology is aligned with the 2018 IASB Conceptual Framework.

A range of student activities to further support your students' understanding

  • Activities help students delve into issues that come up in Financial Accounting.
  • Questions testing your understanding are graded according to difficulty.
  • Focus on specific knowledge outcomes with end-of-chapter self-evaluation.

New and updated features of this title

Updated to cover recent developments in the field, with new content material and case studies

  • Updated with new sections on reporting on environmental impact and sustainability, and enhanced information on corporate social responsibility
  • Updated structure that introduces earlier many key concepts that business leaders need to know about financial accounting
  • New real-world cases help students understand and explore the application of theory and how financial issues impact real businesses
  • Thoroughly revised according to recent regulatory changes, including the transition to the Audit, Reporting and Governance Authority (ARGA)
  • REVISED! Activities and end-of-chapter exercises to test your students’ understanding and progress and to encourage them to go further by applying knowledge to realistic scenarios.
  • Updated online questions focusing on key concepts from the book – on the free-to-access companion website

Features of Pearson eBook for the 9th Edition

Improve your students' learning experience with a range of digital tools.

From fully online delivery to blended learning, this is a digital textbook with integrated resources designed to keep your students engaged and support their learning.

With eBooks your students can:

  • Customise how they study and add their own notes, bookmarks, and highlights directly in their eBook.
  • Organise study time and read online or offline, anytime, anywhere.
  • Optimise their studying and access learning content with their computer, mobile, and Android apps.
  • Study for their course with an environmentally friendly learning resource.

Find out more about the teaching benefits of Pearson eBooks.

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

Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita of Accounting at the University of Edinburgh, with extensive experience in teaching at undergraduate and postgraduate levels, with previous chairs held at various universities across Scotland, UK.

Darren Jubb is a lecturer in Accounting at the University of Dundee. He is a qualified Chartered Accountant with several years of experience teaching financial accounting and auditing at undergraduate and postgraduate levels.

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Pearson eTextbook: What’s on the inside just might surprise you

They say you can’t judge a book by its cover. It’s the same with your students. Meet each one right where they are with an engaging, interactive, personalized learning experience that goes beyond the textbook to fit any schedule, any budget, and any lifestyle.Â