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Financial Accounting


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Table of Contents

1. Introduction to Financial Accounting 2. Recording Transactions 3. The Statement of Financial Position (SoFP) 4. The Income Statement 5. Adjustment to Accounts I: Accruals and Prepayments 6. Adjustment to Accounts II: Non-Current Assets and Depreciation 7. Current Assets: Valuation of Inventory, Bad Debts and Bank Reconciliations 8. Cashflow Statement 9. Interpretation of Accounts

About the Author

Parminder Johal is Senior Lecturer, University of Derby, UK Beverly Vickerstaff is Principal Lecturer and Programme Leader, De Montfort University, UK Series Editor: Paul E Smith is Principal Lecturer in Human Resource Management, University of Hertfordshire Business School, UK


"The writing style is lucid, free flowing and very pleasant to read. It is also student-friendly"

Dr Eleimon Gonis, Senior Lecturer in Accounting and Finance, University of the West of England

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