Financial Accounting: Reporting, Analysis and Decision Making, 8th Edition

Preface xi

About the authors xii

Key features xiv

1. An introduction to accounting 1

2. The recording process 85

3. Accrual accounting concepts 141

4. Inventories 199

5. Reporting and analysing inventory 241

6. Accounting information systems 289

7. Reporting and analysing cash and receivables 357

8. Reporting and analysing non-current assets 415

9. Reporting and analysing liabilities 465

10. Reporting and analysing equity 511

11. Statement of cash flows 557

12. Financial statement analysis and other financial information in decision making 623

13. Analysing and understanding general purpose financial reporting 681

Appendix: Time value of money 729

Index 745