Tóm tắt nội dung

Introduction to financial reporting; The regulatory framework; Double entry bookkeeping; Recording basic transactions and balancing the ledgers; Returns, discounts and sales tax; Inventory; Non-current assets; Intangible assets; Accruals and prepayments; Receivables; Payables, provisions and contingent liabilities; Capital structure and finance costs; Control account reconciliations; Bank reconciliations; The trial balance, errors and suspense accounts; Preparing basic financial statements; Incomplete records; Statement of cash flows; Interpretation of financial statements; Consolidated statement of financial position; Consolidated statement of profit or loss and associates; Practice questions; Practice answers; References.