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The third edition of this revised and fully updated text continues to provide students with a clear and well-structured introduction to financial accounting within a sound conceptual framework. It covers the financial accounting section of the author's Financial and Management Accounting, third edition, for those students not requiring management accounting, which forms Volume II. The new edition retains all of the classic features that have contributed to the book’s success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and the inclusion of the Safe and Sure annual report as an example of a listed company. The book outlines the regulatory process which controls the quality and quantity of information in financial statements and looks at some of the limitations of traditional accounting practices. There is a strong emphasis on the Statement of Principles issued by the Accounting Standards Board and on the 'why' rather than simply the 'what'. The underpinning conceptual framework focuses on the needs of users of financial information.
From the Back Cover
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The third edition of this revised and fully updated text continues to provide students with a clear and well-structured introduction to financial accounting within a sound conceptual framework. It covers the financial accounting section of the author's Financial and Management Accounting, third edition, for those students not requiring management accounting, which forms Volume II. The new edition retains all of the classic features that have contributed to the book’s success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and the inclusion of the Safe and Sure annual report as an example of a listed company. The book outlines the regulatory process which controls the quality and quantity of information in financial statements and looks at some of the limitations of traditional accounting practices. There is a strong emphasis on the Statement of Principles issued by the Accounting Standards Board and on the 'why' rather than simply the 'what'. The underpinning conceptual framework focuses on the needs of users of financial information.
From the Back Cover
- Financial Accounting 3e: An Introduction:
- Weetman
- The third edition of this revised and fully updated text continues to provide students with a clear and well-structured introduction to financial accounting within a sound conceptual framework. It covers the financial accounting section of the author's Financial and Management Accounting, third edition, for those students not requiring management accounting, which forms Volume II.
- The new edition retains all of the classic features that have contributed to the book’s success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and the inclusion of the Safe and Sure annual report as an example of a listed company. The book outlines the regulatory process which controls the quality and quantity of information in financial statements and looks at some of the limitations of traditional accounting practices. There is a strong emphasis on the Statement of Principles issued by the Accounting Standards Board and on the 'why' rather than simply the 'what'. The underpinning conceptual framework focuses on the needs of users of financial information.
- New to the third edition:
- An international overview runs throughout the book to recognise the process of convergence in accounting standards.
- A new section on financial statement analysis and company valuation has been added.
- There is a new section on analysis of corporate performance.
- New techniques of ratio analysis are covered.
- The approach to teaching and learning focuses on subject-specific knowledge outcomes and generic skills outcomes, with end-of-chapter self-evaluation.
- Questions are graded to test student understanding of chapter content, as well as skills in straightforward application of knowledge, and skills of problem solving and evaluation.
- Financial Accounting: an Introduction
is aimed at First-level undergraduates on Business Studies degrees taking introductory Financial Accounting classes; First-level specialist accounting undergraduate students; Introductory core accounting for MBA and postgraduate specialist Masters students (e.g. Finance, Actuarial Studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time.- The book is accompanied by a comprehensive support package for lecturers, arranged on a chapter-by-chapter basis and comprising the following: student lecture notes on a ‘fill the gaps’ basis; matching overhead projector masters; graded questions to supplement those of chapters, including multiple-choice questions; solutions to questions in the book; and the ‘Craigielaw’ annual report for analysis.
- The author
- Pauline Weetman BA, BSc(Econ), PhD, CA, is Professor of Accounting at the University of Strathclyde, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling and Heriot-Watt Universities. She convenes the Examining Board of The Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS. Her research interests centre on international accounting and communication in financial reporting, with publications in leading journals. She is joint author of International Financial Accounting: A Comparative Approach.
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