Eva-Kristina Salameh; Christina Hedman; Eva Morgan; Anna Sandell; Anna-Lena Tvingsted; Berit Wigerfelt Natur & Kultur Läromedel och Akademi (2012) Pehmeäkantinen kirja
Tom Sandqvist; Anders Kreuger; Marita Castro; Giorgiana Zachia; Miriam Andersson Blecher; Joanna Sandell The Romanian Cultural Institute of Stockholm, Labyrint Press, pionier press (2008) Pehmeäkantinen kirja
Studentlitteratur AB Sivumäärä: 294 sivua Asu: Pehmeäkantinen kirja Julkaisuvuosi: 2023, 18.08.2023 (lisätietoa) Kieli: Englanti
Financial accounting is a process that goes from the company’s transactions, through the accounting system and production of financial statements, to the use and analysis of the information by external parties. The analysis of financial statements is the basis for many important decisions. This book explains the fundamental role of financial accounting in the economy.
The book covers both technical and conceptual aspects of financial accounting. The double-entry accounting system forms the technical base of financial accounting. There are also chapters that explain how to prepare a cash flow statement and consolidated financial statements. Learning how to analyze financial statements is supported by hands-on calculation of important ratios.
The book has a strong conceptual focus, emphasizing that an understanding of concepts is necessary for a full understanding of financial accounting. It starts with a discussion of the functions of financial accounting, and the reason it exists. There is a substantial focus both on how different financial statements are linked and the conceptual meaning of the items in those statements. Accounting principles are discussed. Finally, the conceptual meaning of different ratios is discussed from a financial statement user perspective.
