Table of Contents Chapter 1: Accounting in context • Chapter 2: The purpose of accounting • Chapter 3: The practice of accounting • Chapter 4: The conceptual framework • Chapter 5: Value-added tax • Chapter 6: Adjustments • Chapter 7: Inventory • Chapter 8: Bank reconciliation statements • Chapter 9: Introducing credit: trade payables • Chapter 10: The other side of credit: trade receivables and working capital management equipment (PPE)
• Chapter 11: Property, plant and • Chapter 12: Companies • Chapter 13: Partnerships, and a brief note on close corporations (CCs) •
Chapter 14: Statement of cash fl ows • Chapter 15: Financial analysis • Chapter 16: Non-profi t organisations and club accounting • Chapter 17: Incomplete records and other accounting issues
Lecturer resources • Solutions manual
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PACK OPTION
Financial Accounting: An Introduction 5e (Revised) 9780190425524
+ Financial Accounting:
The Question Book 5e (Revised) 9780190439507
= Pack
9780190725631
Financial Accounting: Groups Authors: I Lubbe, G Modack, S Herbert and A Hyland
Financial Accounting: Groups is a fi nancial accounting textbook covering the topic area ‘Group statements’ which is an integral part of the syllabus at second and third year. ‘Group statements’ refers to the consolidated fi nancial statements of a holding or parent company as well as its subsidiaries and provides information on the overall fi nancial standing of the group of companies. The book takes a principles-based approach to fi nancial accounting as it explains the ‘why’ as well as the ‘how to’ of preparing group statements.
Financial Accounting: Groups features the following:
• Activity boxes that help students to acquire core pervasive skills • Short examples in the text that illustrate practical application of the principles discussed • Graded questions, divided into basic, intermediate and advanced for each chapter • A free CD accompanies the book containing additional examples and case studies.
The book is benefi cial to second- and third-year fi nancial accounting students of BCom degrees at universities, and to national diploma in accounting students at universities of technology.
Table of Contents Part 1 The reporting entity • Chapter 1: An introduction to group accounting • Chapter 2: Business combinations and group structures • Part 2 The consolidation process • Chapter 3: Consolidation: Controlled entities • Chapter 4: Consolidation: Wholly owned subsidiaries • Chapter 5: Consolidation: Acquisition adjustments • Chapter 6: Consolidation: Intra-group transactions • Chapter 7: Consolidation: partly owned subsidiaries and other consolidation • Chapter 8: Consolidation: Subsidiary with preference shares • Part 3 The equity method • Chapter 9: Interests in associated and joint ventures • Chapter 10: Joint arrangements • Part 4 Complex issues • Chapter 11: Direct and indirect interests • Chapter 12: Changes in ownership • Chapter 13: Foreign operations • Chapter 14: Group statements of cash fl ows
Lecturer resources • PowerPoint® slides • Question bank • Teaching plan
learningzone.oxford.co.za
Student resources • Question bank
PAPERBACK NOV 2014 OUP SA
560 PAGES 9780195998634 9780195997194
ACCOUNTING & AUDITING: FINANCIAL ACCOUNTING
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