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The Elements of Accounting : An Introduction - Geoffrey Whittington

The Elements of Accounting

An Introduction

Paperback Published: 18th May 1992
ISBN: 9780521424493
Number Of Pages: 200

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This book is a clear and concise introduction to the content and structure of accounting statements and the double entry system which underlies them. It is intended as a first introduction to the subject and assumes no previous knowledge or experience of accounting. Worked numerical examples are an integral part of the exposition, and exercises (with solutions) are provided. There are also chapters on the interpretation of accounts, on accounting for price changes, and on broader aspects of accounting. The emphasis throughout is on understanding fundamental principles rather than on detailed practical procedures. The book is primarily addressed to university students who are meeting the subject for the first time, and is a first introduction for students preparing for professional examinations, giving them a grounding in the fundamental nature of accounting which is lost in other more compendious introductory texts.

Prefacep. xi
Basic conceptsp. 1
The accounting frameworkp. 13
The accounting system: elements of double entry accountingp. 29
The accounting system: revenues and expensesp. 42
The accounting system: accruals, prepayments and depreciationp. 59
The interpretation of accountsp. 85
Accounting for price changesp. 101
The collection and processing of accounting datap. 127
Some extensions and suggestions for further readingp. 136
Solutions to exercisesp. 147
Notesp. 172
Indexp. 177
Table of Contents provided by Syndetics. All Rights Reserved.

ISBN: 9780521424493
ISBN-10: 0521424496
Audience: Tertiary; University or College
Format: Paperback
Language: English
Number Of Pages: 200
Published: 18th May 1992
Publisher: Cambridge University Press
Country of Publication: GB
Dimensions (cm): 22.8 x 15.2  x 1.2
Weight (kg): 0.26

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