Resumen del libro
"The basics of financial accouting II" is an accouting text book wich is a continuation of the beginners manual "The Basics of Financial Accouting I". This text book is intended for students who have an initial base in accouting and wish to deepen their accouting knowledge in specific areas, which include tangible and intangible assets, financial investments in equity and bonds, trade and financial liabiities, VAT and corporation tax, foreign currency, grants, donations and bequests, cash flow statements and changes in equity statements. The manual initally focuses on the theory and then it applies that learnt in a series of practical examples becoming more complex as the student builds on their comprehension. Each topic is completed with a series of multi-choice self-evaluation questions. All themes are adapted to the Spanish General Accouting Plan.
Prologue : Basic of Financial Accounting
1. Reporting and analysing non-financial long-lived assets:
Tangible assets, property investments and tangible assets in progress
2. Intangible assets
3. Financial Investment : Equity
4. Financial Investment in Bonds
5. Trade and Financial Liabilies
6. Income tax and vat accounting
7. Shareholder Equity: Grants, Donations and bequests
8. Financial Statements: Statement of Changes in Equity and Statement of cash flow
9. Foreign Currency Standars