Financial accounting is a key building block to understanding accounting more generally. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way. This book is an essential guide for students new to accountancy and financing, and an equally useful tool for more experienced students and researchers.
This work challenges the conventional understanding of Hong Kong's political culture as one of indifference. It takes a historical look at political participation in the former colony and includes an in-depth analysis of 13 selected cases.
Taking the USA as his example, the author of this work exposes what he regards as the basic flaws in the deregulationist approach and advances an alternative. His challenge is rooted in post-Keynesian monetary theory and the historical and institutional approach to industrial organization.
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