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دانلود کتاب Fundamental Accounting

دانلود کتاب حسابداری بنیادی

Fundamental Accounting

مشخصات کتاب

Fundamental Accounting

ویرایش: 7 
نویسندگان: , , , , , ,   
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 

قیمت کتاب (تومان) : 44,000



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توضیحاتی در مورد کتاب حسابداری بنیادی

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.


توضیحاتی درمورد کتاب به خارجی

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.



فهرست مطالب

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




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