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A Primer on Financial Accounting by Franco, Alexander

A Primer on Financial Accounting

by Alexander Franco
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Book cover type: Paperback
  • ISBN13: 9786207485376
  • Binding: Paperback
  • Subject: N/A
  • Publisher: LAP Lambert Academic Publishing
  • Publisher Imprint: LAP Lambert Academic Publishing
  • Publication Date:
  • Pages: 124
  • Original Price: GBP 52.98
  • Language: English
  • Edition: N/A
  • Item Weight: 177 grams
  • BISAC Subject(s): Production & Operations Management

Financial accounting is a fundamental and indispensable discipline in the world of finance and a vital pillar of commerce. It involves the systematic recording, summarizing, and reporting of financial transactions of a business. The purpose of financial accounting is to provide accurate and standardized financial information to external stakeholders such as investors, creditors, regulators, and tax authorities. Financial accounting also allows for compliance with legal and regulatory requirements, financial transparency, assistance in investments/lending decisions, and the recording and preservation of historical financial data. This primer explores the concept of financial accounting, its objectives, the key principles that govern it, and its vital role in both business decision-making and the broader economy. Specifically, it explains and illustrates, among other things, the accrual principle, components of the accounting equation, the accounting cycle, and the development of financial statements. It also explores ethical considerations involved in the practice.

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