Financial accounting : a concepts-based introduction

Abstract

This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way. This book is an essential guide for students new to accountancy and financing, and an equally useful tool for more experienced students and researchers.