TY  - BOOK
AU  - Kolitz, David L
TI  - Financial Accounting: A Concepts Based Introduction
SN  - 9781138844971
U1  - 657.48 
PY  - 2017///
CY  - London
PB  - Routledge
KW  - Finance - Accounting
N1  - Part I: A Conceptual Overview  
1.	The Accounting Environment  
2.	Fundamental Accounting Concepts  
3.	The Accounting Equation and the Analysis of Transactions  
Part II: The Accounting Process  
4.	Recording External Transactions  
5.	Recording Internal Transactions  
6.	Preparation and Presentation of Financial Statements  
7.	Closing Entries  
Part III: The Accounting Process Explained  
8.	Purchase and Sale Transactions 
9.	Analysis Journals  
Part IV: Recognition and Measurement of the Elements of the Financial Statements  
10.	Property, Plant and Equipment  
11.	Inventory and Cost of Sales  
12.	Accounts Receivable 
13.	Cash and Bank  
14.	Accounts Payable 
15.	Owner's Equity and Non-Current Liabilities  
Part V: Entity Forms  
16.	Partnerships 
17.	Companies  
Part VI: Sundry Topics  
18.	Statement of Cash Flows  
19.	Analysis of Financial Statements  
20.	Non-Business Entities  
21.	Incomplete Records
ER  -