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Accounting

Author: David Frederick

Published: January 2015 | ISBN: 9781860726484


This official ICSA study text has been specially designed to support students preparing for ICSA’s level 4 suite of International Finance and Administration qualifications (IFA), containing an introduction to the language of accounting, accounting conventions and the international framework of accounting. The text explains why financial information is produced, where it comes from, who uses it, and the purposes for which it is used.

This study text is presented in a practical and accessible style and includes a number of features to support learning:

  • Case law and case examples
  • Stop and think scenarios
  • Worked examples
  • Test yourself review questions
  • Glossary of key terms

This book provides an excellent introductory overview of accounting both for students and those involved in the wider international finance sector.

Contents

Part One: The accounting environment
1. Introduction to accounting
2. Accounting regulatory framework

Part Two: Recording financial information
3. The accounting equation
4. Accounting system and accounting records
5. Double-entry bookkeeping

Part Three: Accounting controls
6. Trial balance to financial statements
7. Accounting for fixed assets
8. The internal controls

Part Four: Reporting and analysing financial information
9. Preparing financial statements: sole trader
10. Preparing financial statements: limited companies and not-for-profit organisations
11. Interpretation of financial statements

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