Financial accounting: A guide to the application of standards in business

FINANCIAL ACCOUNTING: A GUIDE TO THE APPLICATION OF STANDARDS IN BUSINESS is a stand-alone textbook assuming an understanding of the double entry accounting system. This textbook is intended for students who have an initial base in accounting and wish to deepen their accounting knowledge in specific areas, which inelude tangible and intangible assets, financial investments in equity and bonds, trade and financial liabilities, VAT and Corporation tax, foreign currency, grants, donations and bequests, cash flow statementsand changes in equity statements. The book initially focuses on the theory and subsequently applies the acquired knowledge in a series of practical examples which become more complex as the student builds their comprehension. Each topic is completed with a series of multi-choice self- evaluation questions. All themes are adapted to the Spanish General Accounting Plan.

ÍNDICE

PROLOGUE: BASICS OF FINANCIAL ACCOUNTING (II)

TOPIC 1. REPORTING AND ANALYSING NON-FINANCIAL LONG-LIVED ASSETS: TANGIBLE ASSETS, PROPERTYINVESTMENTS AND TANGIBLE ASSETS IN PROGRESS      

TOPIC 2. INTANGIBLE ASSETS

TOPIC 3. FINANCIAL INVESTMENT: EQUITY

TOPIC 4. FINANCIAL INVESTMENT IN BONDS

TOPIC 5. TRADE AND FINANCIAL LIABILITIES

TOPIC 6. INCOME TAX AND VAT ACCOUNTING

TOPIC 7. SHAREHOLDER EQUITY: GRANTS, DONATIONS AND BEQUESTS

TOPIC 8. FINANCIAL STATEMENTS: STATEMENT OF CHANGES IN EQUITY AND STATEMENT OF CASHFLOW            

TOPIC 9. FOREIGN CURRENCY STANDARDS