Financial accounting

a guide to the application of standards in business

Gil Herrera, Luis

Financial accounting is a stand-alone textbook assuming an understanding of the double entry accounting system. This textbook is intended for students who have an initial base in accounting and wish to deepen their accounting knowledge in specific areas, which inelude tangible and intangible assets, financial investments in equity and bonds, trade and financial liabilities, VAT and Corporation tax, foreign currency, grants, donations and bequests, cash flow statementsand changes in equity statements. The book initially focuses on the theory and subsequently applies the acquired knowledge in a series of practical examples which become more complex as the student builds their comprehension. Each topic is completed with a series of multi-choice self- evaluation questions. All themes are adapted to the Spanish General Accounting Plan.