TY - BOOK AU - Bendrey, Mike AU - West, Colston AU - Hussey, Roger TI - Essentials of financial accounting in business SN - 9781844800896 U1 - 657.48 PY - 2004/// CY - London PB - Thomson Learning, KW - Accounting N1 - Includes index; The Business World -- The providers of information -- Potential users of financial information -- The role of the accountant -- Accounting concepts and conventions -- Accounting for Economic Transactions -- Identifying transactions -- Recording transactions -- Controlling cash -- Balancing the books -- Individuals in Business -- Cash-flow statements -- Profit-and-loss account -- Balance sheet -- Presentation and principles -- Dealing with fixed assets -- Accounting for non-payment -- Relationship between financial statements -- Incomplete records -- Partners in Business -- Partnerships: General principles -- Profit-and-loss account -- Balance sheet -- Partnership changes -- Limited Companies -- Limited companies: General principles -- National and international regulations -- Financial statements of a limited company -- Statements of financial performance -- Statements of financial position -- The Analysis of Financial Statements -- Ratio analysis -- Investment ratios -- Interpretation of financial statements -- Other Types of Organisation -- Clubs and societies -- Manufacturing organisations N2 - "This comprehensive and accessible textbook, written by an immensely experienced lecturing team, introduces the basic concepts and techniques of financial accounting to students. The essentials of recording transactions, and producing financial statements for sole traders, partnerships and limited companies are covered. The final parts of the book cover the areas of analysis and interpretation of accounting statements and the special accounting procedures for manufacturing enterprises and non-profit organisations such as clubs and societies. In each chapter, topics are introduced concisely with plenty of opportunities for practice in the form of tasks, questions and tests. Answers are provided in the book for new points covered and for objective tests so that students can check their progress with confidence."--BOOK JACKET ER -