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ویرایش: 7 نویسندگان: David Flynn, Carolina Koornhof, Ronald Arendse, Anna C. E. Coetzee, Edwardo Muriro, Louise Christel Posthumus, Louise Smit سری: ISBN (شابک) : 1485112117, 9781485112112 ناشر: سال نشر: 2016 تعداد صفحات: 789 زبان: English فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) حجم فایل: 15 مگابایت
در صورت تبدیل فایل کتاب Fundamental Accounting به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب حسابداری بنیادی نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
حسابداری بنیادی دانش پایه و در عین حال ضروری مورد نیاز برای دوره های حسابداری مالی سال اول در دانشگاه ها و دانشگاه های فنی را ارائه می دهد. این شامل موارد زیر است: انطباق قانونی مطابق با قانون شرکت ها 71 سال 2008 و IFRS - فصل به روز شده در چارچوب حسابداری با سؤالات استاندارد - فصل به روز شده در مورد دارایی های غیرجاری با اطلاعات بیشتر مربوط به معاملات مالیات بر ارزش افزوده - - فصلی با تمرکز ویژه بر مالیات بر ارزش افزوده -- به روز رسانی های مربوط به رفتار حسابداری اقلام تعهدی -- صفحه 4 جلد.
Fundamental Accounting presents the basic yet essential knowledge required for first-year financial accounting courses at universities and universities of technology. It includes the following: Legislative compliance aligned to the Companies Act 71 of 2008 and IFRS -- An updated chapter on the framework of accounting with exam-standard questions -- An updated chapter on non-current assets with more information relating to VAT transactions -- A chapter focusing specifically on VAT -- Updates relating to the accounting treatment of accruals -- page 4 of cover.
Front cover Title page Imprint page Contents Preface Module A: Introduction Chapter 1: The exciting world of accounting Chapter objectives Chapter outline 1 Introduction 2 Why study accounting? 3 Who provides accounting information? 4 Users of accounting information 5 Classification in accounting 6 Summary Chapter 2: The environment of accounting Chapter objectives Chapter outline 1 Introduction 2 The economic system 3 The historical development of accounting 4 The accounting profession 5 The role of the computer in accounting 6 Summary Chapter 3: Concepts of accounting Chapter objectives Chapter outline 1 Introduction 2 The nature of accounting 3 Accounting principles and concepts 4 Disclosure of accounting policies 5 Qualitative characteristics of financial reports 6 Elements of financial statements 7 The accounting equation 8 Summary Module B: Basic recording techniques Chapter 4: Accounting as a system Chapter objectives Chapter outline 1 Introduction 2 The systems approach to accounting 3 Recording transactions using the accounting equation 4 The information generated by the process 5 Chapter illustrative example 6 Summary Chapter 5: Fundamentals of the recording process Chapter objectives Chapter outline 1 Introduction 2 The account 3 Recording transactions using three ledger accounts 4 Debits and credits 5 Chapter illustrative example 6 Summary Chapter 6: Expanding the set of accounts Chapter objectives Chapter outline 1 Introduction 2 Modifying the output 3 Modifying the process 4 The full set of accounts and trial balance 5 Financial reporting 6 Recording in subsequent periods 7 Chapter illustrative example 8 Summary Chapter 7: The general ledger and general journal Chapter objectives Chapter outline 1 Introduction 2 The general journal 3 Chapter illustrative example 4 The general ledger 5 Closing entries in the general ledger 6 Chapter illustrative example 7 Transactions between the owner and the business 8 Summary Chapter 8: The framework for the preparation and presentation of financial statements Chapter objectives Chapter outline 1 Introduction 2 The aim of financial statements 3 The underlying assumptions on which financial statements are prepared 4 The qualitative characteristics of financial statements 5 Other factors to consider 6 The elements of financial statements 7 Recognition of the elements of financial statements 8 Measurement of the elements of financial statements 9 Concepts of capital 10 Summary Module C: Recording inventory and VAT Chapter 9: Inventory systems Chapter objectives Chapter outline 1 Introduction 2 The trading cycle 3 Establishing the cost of inventory 4 Establishing the selling price 5 Recording purchases and sales using the two inventory systems 6 Establishing the cost of closing inventory 7 Accounting for inventory losses and insurance claims 8 Year-end procedures for the periodic system 9 Year-end procedures for the perpetual system 10 Chapter illustrative example – Perpetual inventory system 11 Chapter illustrative example – Periodic inventory system 12 Summary Chapter 10: Value-added tax (VAT) Chapter objectives Chapter outline 1 Introduction 2 VAT output 3 VAT input 4 VAT returns 5 Tax/VAT periods 6 Value and consideration for supply 7 VAT input may be prohibited 8 Recording purchases of goods for resale including VAT 9 Recording the sale of goods 10 Important issues when preparing the statement of profit or loss & other comprehensive income 11 Important issues when preparing the VAT control account 12 Chapter illustrative example 13 Summary Module D: Processing large volumes of data Chapter 11: Cash transaction Chapter objectives Chapter outline 1 Introduction 2 Special journals 3 Cash receipts journal (CRJ) 4 Expanding the use of columns 5 Cash payments journal (CPJ) 6 Electronic funds transfers (EFT) 7 Accounting controls 8 Bank reconciliation 9 Errors exposed by bank reconciliation 10 Chapter illustrative example 11 Petty cash 12 Summary Chapter 12: Credit transactions Chapter objectives Chapter outline 1 Introduction 2 Personal accounts 3 Accounts payable journal 4 Accounts receivable journal 5 Allowances journals 6 Discount 7 Bad debts 8 Control accounts in the general ledger 9 Accounts receivable year-end accounting 10 Accounts payable year-end adjustment 11 Reconciliation of accounts 12 Credit policy 13 Controlling the credit policy 14 Chapter illustrative example 15 Summary Chapter 13: Payroll accounting Chapter objectives Chapter outline 1 Introduction 2 Registrations 3 Necessary information 4 Calculation of net remuneration 5 Contributions by the employer 6 Recording procedures 7 Monthly payments 8 Annual returns 9 Summary Module E: Accounting policies for financial reporting Chapter 14: Non-current asset Chapter objectives Chapter outline 1 Introduction 2 Assets 3 Determining the cost of a non-current tangible asset 4 Determining the useful life of an asset 5 Methods of writing off a non-current asset over its useful life 6 Additions to non-current assets 7 De-recognition of assets 8 Disclosure in the financial statements 10 Summary Chapter 15: Year-end adjustments Chapter objectives Chapter outline 1 Introduction 2 The pre-adjustment trial balance 3 The matching concept 4 Accrued expenses 5 Prepaid expenses 6 Accrued income 7 Income received in advance 8 Errors and omissions 9 The post-adjustment trial balance 10 General journal – closing entries 11 Trading account and gross profit 12 Profit and loss account and net profit 13 The post-closing trial balance 14 Chapter illustrative example 15 Summary Chapter 16: Financial statements Chapter objectives Chapter outline 1 Introduction 2 Financial statements 3 Worksheets 4 Chapter illustrative example 5 Reversing adjustments in the new financial year 6 Summary Module F: Company accounting Chapter 17: An introduction to companies Chapter objectives Chapter outline 1 Introduction 2 Company financial statements 3 Share capital 4 Reserves 5 Dividends 6 Company taxation 7 Chapter illustrative example 8 Summary Chapter 18: Share capital Chapter objectives Chapter outline 1 Introduction 2 Issuing shares 3 Company formation and transaction costs 4 Redemption of preference shares 5 Acquisition of a company’s own shares 6 Chapter illustrative example 7 Summary Chapter 19: Assets and liabilities Chapter objectives Chapter outline 1 Introduction 2 Non-current liabilities 3 Current liabilities 4 Non-current assets 5 Current assets 6 Loans to directors and key management personnel 7 Chapter illustrative example 8 Summary Chapter 20: Minimum disclosure requirements Chapter objectives Chapter outline 1 Introduction 2 Example of annual financial statements 3 Statement of accounting policies 4 Statement of financial position for publication 5 Statement of profit or loss & other comprehensive income for publication 6 Statement of changes in equity for publication 7 Notes to the financial statements 8 Chapter illustrative example 9 Summary Chapter 21: Statement of cash flows Chapter objectives Chapter outline 1 Introduction 2 Types of cash flows 3 Minimum disclosure requirements 4 Advantages and disadvantages 5 Accrual approach and the cash approach 6 Drafting procedure 7 Chapter illustrative example 8 Summary Module G: Other accounting entities Chapter 22: Non-business organisations and incomplete records Chapter objectives Chapter outline 1 Introduction 2 Terminology 3 Statement of receipts and payments 4 Statement of income and expenditure 5 Special items 6 Special funds 7 Coupons 8 Incomplete records 9 Chapter illustrative example Chapter 23: Partnerships Chapter objectives Chapter outline 1 Introduction 2 Characteristics of a partnership 3 Accounting procedures 4 Changes in partnership composition 5 Specific issues in partnership accounting 6 Chapter illustrative example 7 Summary Chapter 24: Close corporations (CCs) Chapter objectives Chapter outline 1 Introduction 2 Characteristics of a close corporation 3 Membership 4 Accounting and disclosure requirements 5 Chapter illustrative example 6 Summary Chapter 25: Manufacturing concerns Chapter objectives Chapter outline 1 Introduction 2 Manufacturing costs 3 Accounting procedures 4 Reporting in financial statements 5 Chapter illustrative example 6 Summary Module H: Financial analysis and strategy Chapter 26: Analysis and interpretations of financial statements Chapter objectives Chapter outline 1 Introduction 2 The aim of analysis 3 Analysis within the environmental context 4 Ratio analysis 5 Application of structured ratio analysis 6 Chapter illustrative example 7 Summary Chapter 27: Planning and budgeting Chapter objectives Chapter outline 1 Introduction 2 Reasons for budgeting 3 Budgeting procedures 4 Sales forecasting 5 Budget compilation 6 Behavioural considerations 7 Conditions for a successful budget 8 Limitations of budgets 9 Chapter illustrative example 10 Summary Glossary