Financial accounting /
Anne Britton and Chris Waterston
- Fourth edition.
- Harlow : Financial Times Prentice Hall, c2006.
- xi, 350 pages : illustrations ; 25 cm
Includes index.
1. What is accounting? -- 2. The balance sheet -- 3. The income statement -- 4. Concepts and characteristics -- 5. The double entry system -- 6. Adjustments, including entries in ledger accounts -- 7. Preparation of income statement and balance sheet from trial balance and adjustments -- 8. Accounts of limited companies -- 9. Cash flow statements -- 10. Regulatory framework in the UK compared with European examples and the international framework -- 11. Interpretation, including ratio analysis and consideration of additional information required -- 12. Valuation and performance measurement -- 13. Control of accounting systems -- 14. Information technology and accounting -- 15. The finale