A Concepts-based Introduction to Financial Accounting PDF ePub eBook

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A Concepts-based Introduction to Financial Accounting free pdf Whilst this edition has maintained the broad outline of its successful predecessor, relevant chapters have been amended to incorporate the changes required by both the IASB's improvements project and the amendments to existing local statements. Although IAS 1 no longer requires the line item, 'profit from operations' on the income statement, this line item has been retained in all applicable solutions. Although IAS 1 no longer requires the line item, 'profit from operations' on the income statement, this line item has been retained through out the text. A table is included at the front of the text listing the IFRS numbering system alongside the South African AC numbering system. The example used to explain the accounting process throughout chapters 2 to 7 has been changed from a service entity to a retail entity. Basic entries relating to the purchase and sale of goods are introduced. Inventory purchased is recorded as an asset and cost of goods sold are recorded as an expense, in terms of the conceptual framework. The details of periodic and perpetual inventory systems have been retained in chapter 8, which has been modified to take into account the earlier introduction of a reta

About David Kolitz

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Details Book

Author : David Kolitz
Publisher : Juta Legal and Academic Publishers
Data Published : 06 June 2007
ISBN : 0702166340
EAN : 9780702166341
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 528 pages
Age + : 15 years
Language : English
Rating :

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  • A Concepts-based Introduction to Financial Accounting free pdfA Concepts-based Introduction to Financial Accounting

    . Whilst this edition has maintained the broad outline of its successful predecessor, relevant chapters have been amended to incorporate the changes required by both the IASB's improvements project