Efnisyfirlit

• Contents at a Glance
• Table of Contents
• Introduction
  • About This Book
  • Conventions Used in This Book
  • What You’re Not to Read
  • Foolish Assumptions
  • How This Book Is Organised
  • Icons Used in This Book
  • Where to Go from Here
• Part I: Getting Started with Financial Accounting
  • Chapter 1: Seeing the Big Picture of Financial Accounting and International Accounting
    • Knowing the Objective of Financial Accounting
    • Getting to Know the Users of Financial Statements
    • Understanding the Key Characteristics of Financial Accounting Information
    • Understanding the Limitations of Financial Accounting
    • Considering Your Ethical Responsibilities
    • Introducing the Conceptual Framework of Financial Accounting
  • Chapter 2: Making a Career in Financial Accounting
    • The Making of a Financial Accountant
    • Considering Your Employment Opportunities
    • Looking at the Future of Financial Accounting
  • Chapter 3: Introducing the Primary Financial Statements
    • Understanding How Healthy a Business Actually is
    • Reporting Assets and Liabilities in the Balance Sheet
    • Posting Profit or Loss: The Income Statement/Profit and Loss Account
    • Showing Us the Money: The Statement of Cash Flows
  • Chapter 4: Acronym Alert! Setting the Standards for Financial Accounting
    • Walking through the Origins of Number Crunching
    • Understanding the Role of the Professional Bodies
    • Following Regulatory Issues
• Part II: Looking at Some Accounting Basics
  • Chapter 5: Doing the Books: The Process behind Financial Accounting
    • Shedding Some Light on Bookkeeping
    • Analysing the Effect of Business Transactions
    • Getting to Grips with Journals
    • Bringing It All Together in the Ledger
  • Chapter 6: Taking a Butcher’s at Accounting Methods Under UK GAAP and IFRS
    • Distinguishing between Key Accounting Methods
    • Sorting through Standards for Other Types of Accounting
    • Considering the Conceptual Framework and Other Principles
• Part III: Bonding with the Balance Sheet
  • Chapter 7: Looking at Assets
    • Homing in on the Historic Cost Convention
    • Keeping Track of Non-Current ( Long-Term) Assets
    • Learning about Current Assets
    • Studying the Asset Section of the Balance Sheet
  • Chapter 8: Grappling with Liabilities
    • Seeing How Businesses Account for Liabilities
    • Keeping Control of Current Liabilities
    • Planning for Long-Term Obligations
    • Accounting for Bond Issuances
  • Chapter 9: Examining the Equity Section
    • Distinguishing between Different Types of Business Entities
    • Sifting Through Share Capital
    • Recording Retained Earnings
    • Spotting Reductions in Shareholders’ Funds
    • Seeing Increases in Shareholders’ Funds
    • Seeing a Sample Equity Section of the Balance Sheet
• Part IV: Investigating Income and Cash Flow
  • Chapter 10: Understanding Profit or Loss
    • Presenting the Profit and Loss Account in One of Two Ways
    • Defining Different Types of Businesses
    • Examining Income Statement Sections
    • Watching Out for Unusual Income Statement Items
    • Arriving at the Final Product
  • Chapter 11: Figuring Out the Statement of Cash Flows under UK GAAP and IFRS
    • Understanding the Difference between Cash and Profit
    • Getting to Grips with the Statement of Cash Flows
    • Walking through the Cash Flow Sections
    • Recognising Methods for Preparing the Statement of Cash Flows
    • Interpreting the Statement of Cash Flows
    • Looking at Two Sample Statements of Cash Flows
  • Chapter 12: Discovering and Understanding Depreciation
    • Discovering How Depreciation Affects All Financial Statements
    • Mastering Costs
    • Distinguishing between Depreciation Methods
    • Preparing a Depreciation Schedule
  • Chapter 13: Dealing with and Accounting for Inventory
    • Discovering How the Valuation of Inventory Affects the Accounts
    • Seeing How Service Organisations Deal with Inventory
    • Classifying Inventory
    • Getting to Know Inventory Valuation Methods
    • Preparing an Inventory Worksheet
    • Doing It Right Under IFRS: Knowing the Restrictions
• Part V: Analysing the Financial Statements
  • Chapter 14: Using Ratios and Other Tools
    • Learning about Liquidity
    • Measuring Profitability
    • Exploring the Cash Position
    • Analysing Financial Statements
  • Chapter 15: Delving into the Disclosures
    • Touching on How Corporate Governance Works
    • Recognising How Companies Work in the UK
    • Reviewing the Notes to the Financial Statements
    • Putting the Onus on the Preparer
  • Chapter 16: Reporting to Shareholders
    • Seeing Why Private and Public Companies Treat Annual Reports Differently
    • Fulfilling Three Purposes
    • Reading the Annual Report to Shareholders
    • Making Sense of Other Sections in the Annual Report
• Part VI: Tackling More Advanced Financial Accounting Topics
  • Chapter 17: Accounting for Business Combinations
    • Explaining What Constitutes a Merger or Acquisition
    • Dealing with a Business Combination
    • Reviewing Issues Affecting Mergers and Acquisitions
    • Dealing with Investments in Other Companies
    • Classifying Types of Reconstructions
  • Chapter 18: Accounting for Income Taxes
    • Identifying Accounting Profit versus Taxable Profit
    • Taking Advantage of Tax Losses
    • Presenting a Side-by-Side Comparison of Book Values and Tax Calculations
    • Taking Deferred Tax Liabilities or Assets to the Balance Sheet
    • Seeing the Difference between UK GAAP and IFRS for Deferred Tax
  • Chapter 19: Accounting for Leases
    • Reviewing Lease Basics
    • Accounting by the Lessee
    • Accounting by the Lessor
  • Chapter 20: Reporting Changes in Policies and Estimates and Correcting Errors
    • Coping with Accounting Changes
    • Correcting Errors
• Part VII: The Part of Tens
  • Chapter 21: Ten Financial Accounting Shenanigans
    • Reporting Revenue in the Wrong Period
    • Massaging the Figures: Reporting Fictitious Income
    • Getting Income Classification Wrong
    • Failing to Record Liabilities
    • Reporting Liabilities in the Wrong Period
    • Inflating Asset Values
    • Changing Accounting Policies Inappropriately
    • Failing to Disclose Related-Party Transactions
    • Capitalising Expenses Inappropriately
    • Hiding Reportable Contingencies
  • Chapter 22: Ten Industries with Special Accounting Standards
    • Airlines
    • Finance Companies
    • Franchisors
    • Oil and Gas Companies
    • Government Contractors
    • Healthcare Entities
    • Film Production Companies
    • Not-for-Profit Organisations
    • House Builders
    • Computer Software
• Index
• About the Authors
• Dedication
• Author’s Acknowledgments

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