Basic Financial Accountingaf Karsten Wiborg
Basic Financial Accounting is a textbook for students of economy at universities and students at business colleges who are following an introductory class in the external dimension of the company’s economic reporting, including bookkeeping.The book covers the following subjects: The users of accounting information. The transformation process and fi nancial statements. Business entities. Financial statements consisting of the income statement, balance sheet, statement of cash fl ows, and notes. The regulatory framework, mainly for the Danish fi nancial statements act, but also in brief for international standards like IASB. The accounting system including value added tax and operating activities. Inventory systems. Completing the accounting cycle. Cash flow statements.The textbook encompasses assignments for each chapter. Furthermore, the book’s web page contains figures and other relevant material: www.basic_financial_accounting.academica.dk.
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