List of figure
List of tables
Preface to the Fourth Edition
1 Introduction
1.1 Accounting functions
1.2 Accountants
1.3 Institutional context
1.4 Accounting theory
Self-assessment questions
Tutorial questions
PartⅠThe accounting method
2 Value and Profit
2.1 Value
2.2 Profit
2.3 Summary
Self-assessment questions
Tutorial questions
3 The balance sheet
3.1 The business entity
3.2 Types of asset
3.3 Valuation conventions
3.4 Asset valuation practice
3.5 Liabilities
3.6 Capital
3.7 Summary
Self-assessment questions
Tutorial questions
4 Revenues and expenses
4.1 Accounting periods
4.2 The accruals convention(revenues)
4.3 The accruals convention(expenses)
4.4 Dettors and bad debts
4.5 Profit measurement conventions
4.6 The accounting equation
4.7 Proit ,drawings and cash
4.8 Summary
Self-assessment questions
Tutorial questions
5 Depreciation
6 Stock
7 The Italian method
8 Accounting techniques
PartⅡAccounting for business entities
9 Partnerships
10 Companies:Law,tax and finace
11 Companies:financial reporting
12 Accounting under inflation
13 International financial accounting
Part Ⅲ Interpretation of financial information
14 Profitability
15 Liquidity
16 Valuation of the business
Suggested answers to self-assessment questions
Index