Financial Accounting (RLE Accounting): An Introduction, 1st Edition (Paperback) book cover

Financial Accounting (RLE Accounting)

An Introduction, 1st Edition

By John Blake


222 pages

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This book is a practical textbook for first-year students. It begins by describing the nature and environment of accounting and continues with an examination of the double entry book-keeping system. There are chapters on the principles which govern accounting practice and the presentation and interpretation of accounts. Inflation accounting is also covered as are cash budgets and funds flow.

Table of Contents

1. The Nature and Environment of Accounting 2. Introduction to the Double Entry Book-keeping System 3. Operating the Double Entry System 4. Introduction to the Preparation and Principles of Accounts 5. Types of Commercial Entity and the Proprietors’ Interest 6. Long-Term Assets 7. Current Assets 8. Sources of Finance 9. Presentation of the Accounts 10. Principles Governing Accounting Practice 11. Inflation and the Accountant 12. Cash Budgets and Funds Flow 13. The Interpretation of Accounts. Appendix: The Companies Act 1981 – Disclosure Requirements. Specimen Solution. Index.

About the Author

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial