Language : English
Published : 2017
Financial Institutions Management
Accounting Concepts is a new textbook/workbook that provides full coverage of AS 91174 (2.1). It has been specifically structured to assist teachers and students achieve excellence. AS 91174 (2.1) is a demanding achievement standard that requires students to understand and then apply relatively complex concepts. It is based on the NZ Framework 2011, which is a document that students at this level find difficult to read and understand fully. NZQA statistics of NCEA results for the precursor 2.1 in 2009-11 indicate that this achievement standard is the most poorly executed of all the Level 2 achievement standards, with less than 10% of candidates achieving excellence every year. The assessment reports indicate that achievement with excellence requires candidates to use resource material intelligently to link the context to accounting concepts required in the question (2011). A Teacher’s Guide is also available for seperate purchase.
This book follows closely to the latest Malaysian Financial Reporting Standards (MFRS). The accounting concepts are concise manner, while the worked examples enable students to apply the concepts learnt. To further enhance student’s understanding, chapters summaries and examination-based exercises (with solutions) are provided at the end of every chapter.
- Chapter 1. Non-current Assets
- Chapter 2. Inventories
- Chapter 3. Non-profit Organizations
- Chapter 4. Correction Errors*
- Chapter 5. Incomplete Record
- Chapter 6. Manufacturing Activities
- Chapter 7. Partnership Account 1
- Chapter 8. Partnership Account 2
Combining clear explanations of theory, fully worked examples and a comprehensive set of revision questions, Company Accounting and Financial Statements, sixth edition, provides students with an accessible and practical guide to preparing and interpreting company financial reports.
Thoroughly updated to incorporate the most recent changes in International and Australian Accounting Standards.
Company Accounting and Financial Statements, sixth edition, is suitable for students commencing studies in company accounting and also those studying at more advanced levels. The content has been refocused on the Diploma qualification for Accounting by concentrating on the two performance criteria for the one competency unit:
FNSACC510A FNSACC504APrepare Financial Reports for Corporate Entities
Table of Contents
1. Introduction to Companies
2. Accounting for Share and Debenture Issues
3. Accounting for the conversion of a Business to a Company
4. Finalisation of a Company’s profit and Loss account
5. Accounting for Company Income Tax
6. Appropriation of Company Profits and Changing Shareholders Wealth
7. Corporate Reporting
8. The Cash Flow Statement
9. Consolidated Accounts
10. Consolidation with Non-Controlling Interests
Cornerstones of Managerial Accounting, South African Edition delivers a unique learning system that is integrated through the entire managerial accounting journey – ensuring students will leave the course with the knowledge they need to be successful business leaders.