Accounting An Introduction 6th Edition Atrill Solutions Manual

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Accounting An Introduction 6th Edition Atrill Solutions Manual.

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Accounting An Introduction 6th Edition Atrill Solutions Manual

Product details:

  • ISBN-10 ‏ : ‎ 0273771833
  • ISBN-13 ‏ : ‎ 978-0273771838
  • Author:

This successful text provides a comprehensive yet balanced introduction to financial accounting, management accounting and the basics of financial management. The text is specifically designed for non-specialist students, explaining the fundamental principles clearly and concisely, whilst showing how accounting information can be used to make decisions in a real business context.

Table contents:

  1. 1.1 Definition of accounting
  2. 1.2 First: A bit of history
  3. 1.2.1 The first accounting records
  4. 1.2.2 Who was responsible for the creation of the double entry system?
  5. 1.2.3 What is this book about?
  6. 1.3 Demystifying the jargon
  7. 1.4 The environment of accounting
  8. 1.4.1 The purpose of an economic system
  9. 1.4.2 Money as a unit of exchange
  10. 1.4.3 The financial system
  11. 1.5 Business organisations
  12. 1.5.1 Classification of business by activity
  13. 1.5.2 Setting up a business
  14. 1.5.3 Operating a business
  15. 1.6 The purpose of accounting
  16. 1.6.1 Why is it necessary to create a record of transactions in a business?
  17. 1.6.2 Who are the economic decision-makers, and what decisions do they need to make?
  18. 1.6.3 What information will assist people in making economic decisions?
  19. 1.6.4 How is financial information communicated?
  20. What have we learnt in this chapter?
  21. What’s next?
  22. 2 The purpose of accounting
  23. Learning objectives
  24. 2.1 Key financial decisions
  25. 2.1.1 Financing decisions
  26. 2.1.2 Investing decisions
  27. 2.1.3 Operating decisions
  28. 2.1.4 Distribution decisions
  29. 2.2 Understanding the statement of financial position
  30. 2.2.1 Understanding more about assets
  31. 2.2.2 Understanding more about liabilities
  32. 2.2.3 Understanding more about equity
  33. 2.3 Understanding profit or loss and comprehensive income
  34. 2.3.1 Income and expenses
  35. 2.3.2 Understanding accrual
  36. 2.3.3 Understanding profit
  37. 2.4 An introduction to statement of changes in equity
  38. 2.5 Understand the statement of cash flows
  39. What have we learnt in this chapter?
  40. What’s next?
  41. Questions
  42. 3 The practice of accounting
  43. Learning objectives
  44. 3.1 The accounting equation in more detail
  45. 3.2 The double entry principle
  46. 3.3 What are source documents?
  47. 3.3.1 Deposit slip
  48. 3.3.2 Loan application
  49. 3.3.3 Cheques
  50. 3.3.4 Internet banking
  51. 3.3.5 Cash receipt
  52. 3.3.6 Credit sales/credit purchases invoice
  53. 3.4 Journal entry
  54. 3.5 Recording information in the general ledger
  55. 3.5.1 What is the general ledger?
  56. 3.6 Extracting a trial balance
  57. 3.7 Closing entries
  58. 3.8 Reviewing the accounting cycle
  59. 3.8.1 Source documents
  60. 3.8.2 Journal entries
  61. 3.8.3 General ledger
  62. 3.8.4 Trial balance
  63. 3.8.5 Financial statements
  64. 3.9 How do specialised journals form part of the accounting cycle?
  65. 3.9.1 Cash Receipts journal
  66. 3.9.2 Cash Payments journal
  67. 3.9.3 Purchases journal
  68. 3.9.4 Sales journal
  69. 3.10 Pulling it all together
  70. What have we learnt in this chapter?
  71. What’s next?
  72. Questions
  73. 4 The conceptual framework
  74. Learning objectives
  75. 4.1 Generally accepted accounting practice
  76. 4.2 The objective of financial reporting
  77. 4.2.1 Who are the primary users of financial statements?
  78. 4.2.2 Who else would be interested in the financial statements?
  79. 4.2.2.1 Customers
  80. 4.2.2.2 South African Revenue Services (SARS)
  81. 4.2.2.3 Employees
  82. 4.3 The going concern assumption
  83. 4.4 Qualitative characteristics of useful financial information
  84. 4.4.1 Fundamental qualitative characteristics
  85. 4.4.1.1 Relevance
  86. 4.4.1.2 Faithful representation
  87. 4.4.2 Enhancing qualitative characteristics
  88. 4.4.2.1 Comparability
  89. 4.4.2.2 Timeliness
  90. 4.4.2.3 Verifiability
  91. 4.4.2.4 Understandability
  92. 4.4.3 Will financial information always have all of the enhancing qualitative characteristics?
  93. 4.5 Elements of the financial statements
  94. 4.5.1 Assets
  95. 4.5.2 Liabilities
  96. 4.5.3 Equity
  97. 4.5.4 Income and expenses
  98. 4.6 Recognition criteria for the elements
  99. 4.7 Derecognition of assets and liabilities
  100. 4.8 Measurement bases
  101. 4.8.1 Historical cost measurement
  102. 4.8.2 Current value measurement
  103. 4.8.2.1 Fair value
  104. 4.8.2.2 Value in use (assets) and fulfillment values (liabilities)
  105. 4.8.2.3 Current cost
  106. 4.8.3 Deciding which measurement base to use when initially recognising an asset
  107. 4.8.4 Subsequent measurement
  108. 4.9 The accrual concept
  109. What have we learnt in this chapter?
  110. What’s next?
  111. Questions
  112. 5 Adjustments
  113. Learning objectives
  114. 5.1 Processing adjusting entries
  115. 5.1.1 The accounting process
  116. 5.2 Closing entries
  117. 5.3 Understanding adjusting entries
  118. 5.3.1 Accrued expenses
  119. 5.3.2 Prepaid expenses
  120. 5.3.3 Income accrued
  121. 5.3.4 Income received in advance
  122. 5.3.5 Depreciation
  123. 5.3.6 Bad debts
  124. 5.3.7 Allowance for doubtful debts
  125. 5.4 Let’s pull it all together
  126. 5.5 Reversal of adjusting journal entries
  127. 5.5.1 Reversals for prepaid expenses
  128. 5.5.2 Reversals for accrued expenses
  129. 5.5.3 Reversals for income received in advance and accrued interest
  130. What have we learnt in this chapter?
  131. What’s next?
  132. Questions
  133. 6 Inventory
  134. Learning objectives
  135. 6.1 What is inventory?
  136. 6.1.1 Definition of inventory
  137. 6.1.2 Why is inventory an asset?
  138. 6.1.3 When is inventory recognised as an asset?
  139. 6.2 Calculating the cost at initial recognition
  140. 6.2.1 Definition of “cost of inventory”
  141. 6.2.2 So what is included in the cost of inventory?
  142. 6.2.3 The impact of trade discount and settlement discount on the cost of inventory
  143. 6.3 Recording inventory in the general ledger
  144. 6.3.1 Inventory recording systems: perpetual versus periodic
  145. 6.3.2 Recording inventory transactions in the general ledger
  146. 6.4 Cost allocation methods − subsequent measurement of inventory
  147. 6.4.1 The FIFO cost allocation method
  148. 6.4.2 The weighted average cost allocation method
  149. 6.4.3 Cost allocation methods − sales returns
  150. 6.4.4 Cost allocation methods − purchase returns
  151. 6.5 De-recognition of inventory
  152. 6.6 Disclosure of inventory in the financial statements
  153. 6.7 Selling price and cost price in more detail
  154. 6.7.1 Understanding the difference between the stated mark-up and the actual gross profit
  155. 6.7.2 Determining the selling price
  156. What have we learnt in this chapter?
  157. What’s next?
  158. Questions
  159. 7 Value added tax (VAT)
  160. Learning objectives
  161. 7.1 What is VAT?
  162. 7.1.1 Tax invoice
  163. 7.2 When does a business register as a VAT vendor?
  164. 7.3 How is VAT calculated?
  165. 7.4 How does the VAT system work?
  166. 7.5 Is VAT another tax that my business must pay?
  167. 7.6 How does VAT affect the records of a business?
  168. 7.7 Recording VAT
  169. 7.7.1 The general journal
  170. 7.7.2 The general ledger
  171. 7.7.3 The trial balance
  172. 7.7.4 Statement of comprehensive income for the year ended 31 January X1
  173. 7.7.5 Statement of financial position as at 31 January X1
  174. 7.8 VAT and inventory
  175. 7.8.1 VAT and the perpetual system
  176. 7.8.2 VAT and the periodic system
  177. What have we learnt in this chapter?
  178. What’s next?
  179. Useful web sites
  180. Questions

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