Accounting : an introduction
Title:
Accounting : an introduction
Author:
Myburgh, J. E. (Jean Elizabeth), 1948-
ISBN:
9780409106237
Personal Author:
Edition:
10th ed.
Publication Information:
Durban, South Africa : LexisNexis, 2011.
Physical Description:
vii, 676 pages : graphs. ; 24 cm
Contents:
The world of accounting -- The conceptual framework -- The accounting cycle: transactions, source documents and journals -- The accounting cycle: ledgers and trial balance -- The accounting cycle: adjustments -- Completion of the accounting cycle: closing process and financial statements -- Accounting systems -- Cash and cash equivalents -- Trade and other receivables -- Inventories -- Non-current assets: tangible assets -- Non-current assets: intagible assets -- Non-current liabilities -- Current liabilities -- Presentation of financial statements -- Partnerships -- Segmental accounting -- Close corporations -- Companies -- Non-profit entities -- Statement of cash flows -- Analysis and interpretation of financial statements.
Abstract:
The theoretical conceptual approach is supplemented by an emphasis on the information and reporting functions of accounting in accordance with Satements of Generally Accepted Accounting Practece (GAAP) and International Financial Reporting Standards (IFRS). An effort has been made to maintain a balance between an understanding of accounting procedures and the ability to interpret and use accounting information effectively.
Subject Term: