Giáo trình CAT: T6

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Lệ Khuyên Tải lên: 211 tài liệu

How to use this Interactive Text v Approach to examining the syllabus vi Analysis of past papers vi Tackling multiple choice questions vii

Part A Introduction to financial reporting

1 Introduction to financial statements 3 2 Non-current assets and inventory 15 3 Review of basic financial accounts 47 4 Accounting conventions 71

Part B Preparation of final accounts

5 Partnership accounts 87 6 Incomplete records 117 7 Limited liability companies 151

Part C The regulatory and conceptual framework

8 The regulatory framework 179 9 Conceptual framework 189

Part D Accounting standards

10 Contingencies and events after the reporting period 207 11 Intangibles and taxation 217

Part E Interpretation of accounts

12 Statement of cash flows 235 13 Ratio analysis 255

Part F Simple consolidated accounts

14 Introduction to group accounts 287 15 The consolidated statement of financial position 297 16 The consolidated income statement 327

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