Financial accounting
a guide to the application of standards in business
- ISBN: 9788418493287
- Editorial: Edisofer
- Fecha de la edición: 2022
- Lugar de la edición: Madrid. España
- Encuadernación: Rústica
- Medidas: 24 cm
- Nº Pág.: 258
- Idiomas: Inglés
FINANCIAL ACCOUNTING: A GUIDE TO THE APPLICATION OF STANDARDS IN BUSINESS is a stand-alone textbook assuming an understanding of the double entry accounting system. This textbook is intended for students who have an initial base in accounting and wish to deepen their accounting knowledge in specific areas, which inelude tangible and intangible assets, financial investments in equity and bonds, trade and financial liabilities, VAT and Corporation tax, foreign currency, grants, donations and bequests, cash flow statementsand changes in equity statements. The book initially focuses on the theory and subsequently applies the acquired knowledge in a series of practical examples which become more complex as the student builds their comprehension. Each topic is completed with a series of multi-choice self- evaluation questions. All themes are adapted to the Spanish General Accounting Plan.
PROLOGUE: BASICS OF FINANCIAL ACCOUNTING (II)
TOPIC 1. REPORTING AND ANALYSING NON-FINANCIAL LONG-LIVED ASSETS: TANGIBLE ASSETS, PROPERTYINVESTMENTS AND TANGIBLE ASSETS IN PROGRESS
TOPIC 2. INTANGIBLE ASSETS
TOPIC 3. FINANCIAL INVESTMENT: EQUITY
TOPIC 4. FINANCIAL INVESTMENT IN BONDS
TOPIC 5. TRADE AND FINANCIAL LIABILITIES
TOPIC 6. INCOME TAX AND VAT ACCOUNTING
TOPIC 7. SHAREHOLDER EQUITY: GRANTS, DONATIONS AND BEQUESTS
TOPIC 8. FINANCIAL STATEMENTS: STATEMENT OF CHANGES IN EQUITY AND STATEMENT OF CASHFLOW
TOPIC 9. FOREIGN CURRENCY STANDARDS
