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Financial Accounting, 8th Edition

Financial Accounting, 8th Edition

John Hoggett, John Medlin, Lew Edwards, Matthew Tilling, Evelyn Hogg

ISBN: 978-1-118-20835-9

Nov 2011

192 pages

Preface xiii

How to use this book xvi

Acknowledgements xx

Part 1 Accounting for decision making 1

1 Decision making and the role of accounting 2

2 Financial statements for decision making 28

Part 2 Accounting systems and processes 63

3 Recording transactions 64

4 Adjusting the accounts and preparing financial statements 122

5 Completing the accounting cycle — closing and reversing entries 176

6 Accounting for retailing 228

7 Accounting systems 274

Part 3 Equity in business 339

8 Partnerships: formation, operation and reporting 340

9 Companies: formation and operations 374

Part 4 Accounting regulation of assets and liabilities 425

10 Regulation and the Conceptual Framework 426

11 Cash management and control 474

12 Receivables 518

13 Inventories 554

14 Non-current assets: acquisition and depreciation 598

15 Non-current assets: revaluation, disposal and other aspects 636

16 Liabilities 676

Part 5 External reporting and performance evaluation 713

17 Presentation of financial statements 714

18 Statement of cash flows 746

19 Analysis and interpretation of financial statements 824

Appendix Time value of money 869

Glossary 879

Index 889