Accounting Principles in One Volume
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Description
Book Introduction
From Transactions to Financial Statements! The Ultimate Introductory Book for Systematically Understanding the Fundamentals of Accounting
This book is an introductory accounting book that systematically organizes the principles and concepts that beginners in accounting must know.
It explains the accounting cycle step by step, from transaction occurrence to reconciliation, ledger recording, settlement, and preparation of financial statements, and is structured to make it easy to understand how accounting information is actually utilized.
The principles of preparing major financial statements, including the balance sheet, income statement, statement of changes in equity, and statement of cash flows, are explained with various examples, and terminology and account names are reflected in accordance with the latest accounting standards and International Financial Reporting Standards (IFRS).
Additionally, each chapter includes multiple-choice and descriptive practice questions to help you review what you've learned and improve your ability to apply it to the actual exam.
With a well-structured learning flow, abundant examples, and practical problems, this book serves as a practical guide for everyone, from those new to accounting to those looking to brush up on their fundamentals.
※ The answer book for the multiple-choice questions/practice problems in this book is sold separately.
This book is an introductory accounting book that systematically organizes the principles and concepts that beginners in accounting must know.
It explains the accounting cycle step by step, from transaction occurrence to reconciliation, ledger recording, settlement, and preparation of financial statements, and is structured to make it easy to understand how accounting information is actually utilized.
The principles of preparing major financial statements, including the balance sheet, income statement, statement of changes in equity, and statement of cash flows, are explained with various examples, and terminology and account names are reflected in accordance with the latest accounting standards and International Financial Reporting Standards (IFRS).
Additionally, each chapter includes multiple-choice and descriptive practice questions to help you review what you've learned and improve your ability to apply it to the actual exam.
With a well-structured learning flow, abundant examples, and practical problems, this book serves as a practical guide for everyone, from those new to accounting to those looking to brush up on their fundamentals.
※ The answer book for the multiple-choice questions/practice problems in this book is sold separately.
- You can preview some of the book's contents.
Preview
index
PART 01 Accounting Fundamentals and Processes
CHAPTER 01 Basic Overview of Accounting
01 Definition and Purpose of Accounting
02 Double-entry bookkeeping and accounting standards
03 Composition of financial statements
Multiple choice questions
Practice problems
CHAPTER 02 Transaction Recording and Bookkeeping
01 Accounting Cycle Process
02 Duality of Transactions and Transaction Elements
03 Accounts and Account Subjects
04 Filling out the complaint and complaint form
05 Biography as Director
06 Management of auxiliary ledgers
Multiple choice questions
Practice problems
CHAPTER 03 Settlement and Preparation of Financial Statements
01 Settlement and Settlement Procedures
02 Preparation of trial balance sheet
03 Settlement of accounts and revised entries
04 Revised Balance Sheet
05 Preparation of financial statements
06 Closing of the ledger
Multiple choice questions
Practice problems
CHAPTER 04 Accounting Cycle of a Commodity Trading Company
01 Products and Inventory Assets
02 Records of product sales transactions
03 Settlement procedures for the above companies
Multiple choice questions
Practice problems
PART 02 Recognition and Measurement by Key Item
CHAPTER 05 Accounting for Current Assets
01 Classification of current assets
02 Cash and cash equivalents
03 Current account
04 Receivables
05 Inventory Assets
Transfer of rights to a bill of exchange receivable
Multiple choice questions
Practice problems
CHAPTER 06 Accounting for Financial Assets
01 Meaning and classification of financial assets
02 Profit and Loss for the Current Period - Financial Assets Measured at Fair Value
03 Financial assets measured at amortized cost
04 Other comprehensive income - Financial assets measured at fair value
05 Investment in related company stocks
Multiple choice questions
Practice problems
CHAPTER 07 Accounting for Non-Current Assets
01 Determination of tangible assets and acquisition cost
02 Expenditures after acquisition of tangible assets
03 Depreciation
04 Revaluation and disposal of tangible assets
05 Accounting for Intangible Assets
Multiple choice questions
Practice problems
CHAPTER 08 Accounting for Liabilities
01 Definition and Classification of Debt
02 Accounts Payable and Other Current Liabilities
03 Time Value of Money
04 Private loans
05 Provisions and other non-current liabilities
Appendix Present Value and Future Value Table
Multiple choice questions
Practice problems
CHAPTER 09 Accounting for Capital
01 Composition of capital
02 Issuance of stocks and capital
03 Retained earnings
04 Capital adjustment and accumulated other comprehensive income
05 Statement of Changes in Equity
Boron earnings per share
Multiple choice questions
Practice problems
PART 03 Understanding the Statement of Cash Flows
CHAPTER 10 CASH FLOW STATEMENT
01 The Concept and Importance of the Cash Flow Statement
02 Types and Structure of Cash Flow
03 Preparation of cash flow statement
Interpretation and Use of the Boron Cash Flow Statement
Multiple choice questions
Practice problems
Epilogue: An Eye for Financial Statements
Multiple choice question answers
Search
CHAPTER 01 Basic Overview of Accounting
01 Definition and Purpose of Accounting
02 Double-entry bookkeeping and accounting standards
03 Composition of financial statements
Multiple choice questions
Practice problems
CHAPTER 02 Transaction Recording and Bookkeeping
01 Accounting Cycle Process
02 Duality of Transactions and Transaction Elements
03 Accounts and Account Subjects
04 Filling out the complaint and complaint form
05 Biography as Director
06 Management of auxiliary ledgers
Multiple choice questions
Practice problems
CHAPTER 03 Settlement and Preparation of Financial Statements
01 Settlement and Settlement Procedures
02 Preparation of trial balance sheet
03 Settlement of accounts and revised entries
04 Revised Balance Sheet
05 Preparation of financial statements
06 Closing of the ledger
Multiple choice questions
Practice problems
CHAPTER 04 Accounting Cycle of a Commodity Trading Company
01 Products and Inventory Assets
02 Records of product sales transactions
03 Settlement procedures for the above companies
Multiple choice questions
Practice problems
PART 02 Recognition and Measurement by Key Item
CHAPTER 05 Accounting for Current Assets
01 Classification of current assets
02 Cash and cash equivalents
03 Current account
04 Receivables
05 Inventory Assets
Transfer of rights to a bill of exchange receivable
Multiple choice questions
Practice problems
CHAPTER 06 Accounting for Financial Assets
01 Meaning and classification of financial assets
02 Profit and Loss for the Current Period - Financial Assets Measured at Fair Value
03 Financial assets measured at amortized cost
04 Other comprehensive income - Financial assets measured at fair value
05 Investment in related company stocks
Multiple choice questions
Practice problems
CHAPTER 07 Accounting for Non-Current Assets
01 Determination of tangible assets and acquisition cost
02 Expenditures after acquisition of tangible assets
03 Depreciation
04 Revaluation and disposal of tangible assets
05 Accounting for Intangible Assets
Multiple choice questions
Practice problems
CHAPTER 08 Accounting for Liabilities
01 Definition and Classification of Debt
02 Accounts Payable and Other Current Liabilities
03 Time Value of Money
04 Private loans
05 Provisions and other non-current liabilities
Appendix Present Value and Future Value Table
Multiple choice questions
Practice problems
CHAPTER 09 Accounting for Capital
01 Composition of capital
02 Issuance of stocks and capital
03 Retained earnings
04 Capital adjustment and accumulated other comprehensive income
05 Statement of Changes in Equity
Boron earnings per share
Multiple choice questions
Practice problems
PART 03 Understanding the Statement of Cash Flows
CHAPTER 10 CASH FLOW STATEMENT
01 The Concept and Importance of the Cash Flow Statement
02 Types and Structure of Cash Flow
03 Preparation of cash flow statement
Interpretation and Use of the Boron Cash Flow Statement
Multiple choice questions
Practice problems
Epilogue: An Eye for Financial Statements
Multiple choice question answers
Search
Detailed image
Publisher's Review
This book organizes essential concepts that must be learned at the accounting principles level, explains accounting principles in an easy-to-understand manner, and includes various practice problems to enable practical application.
Chapters 1 through 4 cover the basic concepts and principles of accounting, and are designed to allow students to practice the accounting cycle from transaction occurrence to journal entry, bookkeeping, settlement, and preparation of financial statements.
Chapters 5 through 8 explain the accounting treatment methods for each major account item in the balance sheet and income statement, with specific examples.
Chapter 9 covers the concept and preparation method of the statement of changes in equity, and Chapter 10 explains the structure and accounting treatment of the statement of cash flows.
The cash flow statement is a crucial report that clearly identifies a company's actual cash inflows and outflows. Unlike the income statement, which shows accounting revenues and expenses, it plays an essential role in assessing a company's liquidity and financial soundness.
Accordingly, the last 10 chapters have been organized to help you learn the concept and use of the cash flow statement.
In particular, this new edition of Accounting Principles reflects changes in major accounting standards, including accounting treatment for listed securities, and modifies key terms and account names to align with international accounting standards.
(From the author's preface)
Chapters 1 through 4 cover the basic concepts and principles of accounting, and are designed to allow students to practice the accounting cycle from transaction occurrence to journal entry, bookkeeping, settlement, and preparation of financial statements.
Chapters 5 through 8 explain the accounting treatment methods for each major account item in the balance sheet and income statement, with specific examples.
Chapter 9 covers the concept and preparation method of the statement of changes in equity, and Chapter 10 explains the structure and accounting treatment of the statement of cash flows.
The cash flow statement is a crucial report that clearly identifies a company's actual cash inflows and outflows. Unlike the income statement, which shows accounting revenues and expenses, it plays an essential role in assessing a company's liquidity and financial soundness.
Accordingly, the last 10 chapters have been organized to help you learn the concept and use of the cash flow statement.
In particular, this new edition of Accounting Principles reflects changes in major accounting standards, including accounting treatment for listed securities, and modifies key terms and account names to align with international accounting standards.
(From the author's preface)
GOODS SPECIFICS
- Date of issue: August 30, 2025
- Page count, weight, size: 484 pages | 969g | 188*257*19mm
- ISBN13: 9791173400346
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