Buku
Financial Accounting
This book has been written primarily for examinations of an intermediate level, including 'A' level. LCCI (Intermediate and Higher), Accounting Technicians and the first examinations of professional bodies such as Certified Accountants and Chartered Secretaries. It will also be of benefit to those who wish to attain a good general background to accounting procedures without necessarily taking examinations. The first chapter of the book is devoted to a consideration of basic double-entry book-keeping principles. This provides an introduction for the complete newcomer to the subject whilst providing a refresher course for those who may have some knowledge of such procedures. Readers who propose entering for specific examinations are advised to check an up-to-date syllabus to confirm the range of topics to be covered. No two accountancy syllabuses are identical, and if readers are in any doubt then they should be guided by the principle that there is no such thing as 'surplus knowledge"! The author has tried to make the text as easy to understand as possible, and has borne in mind the fact that more candidates for UK accountancy examinations live outside the UK than within it. Any suggestions, from lecturers or students, which might serve to improve such understanding will be gratefully received and possibly incorporated into future editions.
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