FINANCIAL ACCOUNTING & REPORTING

FINANCIAL ACCOUNTING & REPORTING

Aims to provide students with the skills to prepare and analyze company-only and consolidated financial statements. It also offers a theoretical underpinning for asset valuation and income determination, and encourages awareness of the limitations of conventional financial statements.

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Bibliographic Details
Main Authors: Elliott, Barry (Author), Elliot, Jamie (Author)
Format: Book
Language:English
Published: London Prentice Hall 1993
Subjects:
Financial statements > Accounting
Corporations > Accounting
Online Access:Click Here to View Status and Holdings.
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020 # # |a 0133221245  |q paperback 
020 # # |a 9780133221244  |q paperback 
040 # # |a UiTM  |b eng  |d UiTM  |e rda 
041 0 # |a eng 
090 0 0 |a HF5681.B2  |b E45 1993 
100 1 # |a Elliott, Barry  |e author 
245 1 0 |a FINANCIAL ACCOUNTING & REPORTING  |c BARRY ELLIOTT AND JAMIE ELLIOTT 
246 1 4 |a Financial Accounting & Reporting 
264 # 1 |a London  |b Prentice Hall  |c 1993 
264 # 4 |c ©1993 
300 # # |a xviii, 639 pages  |b illustrations  |c 24 cm 
336 # # |a text  |2 rdacontent 
337 # # |a unmediated  |2 rdamedia 
338 # # |a volume  |2 rdacarrier 
504 # # |a Includes bibliographical references (pages 632) and index 
505 0 # |a Part 1 Income and asset value measurement systems: transactions recorded and reported on a cash flow basis; transactions recorded and reported on an accrual accounting basis; income and asset value measurement - an economist's approach; changing price levels - the developing concepts; shifting the price levels and accountancy reporting. Part 2 Regulatory framework: published accounts of listed public companies; accounting standards. Part 3 Profit and loss: taxation in accounts; earnings per share; accounting for groups of companies at date of acquisition; accounting for fixed asset investments. Part 4 Consolidated accounts: tangible fixed assets and depreciation; tangible fixed assets (not owned) - lessee; tangible fixed assets (not owned) - lessor; intangible assets; goodwill; brands; stocks and long-term contracts. Part 5 Interpretation: funds-flow and cash-flow statements; analysis - profit and loss account and balance sheet; a review of financial ratio analysis; analysis - profit and loss account and balance sheet; trend analysis and multivariate analysis. Part 6 Accountability: accountability of directors and auditors. 
520 # # |a Aims to provide students with the skills to prepare and analyze company-only and consolidated financial statements. It also offers a theoretical underpinning for asset valuation and income determination, and encourages awareness of the limitations of conventional financial statements. 
650 # 0 |a Financial statements  |x Accounting 
650 # 0 |a Corporations  |x Accounting 
700 1 # |a Elliot, Jamie  |e author 
856 4 0 |z Click Here to View Status and Holdings.  |u https://opac.uitm.edu.my/opac/detailsPage/detailsHome.jsp?tid=070636 
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