Haji M. Fundamentals of Financial Accounting 5ed 2022

Textbook in PDF format

This work deals with the concepts in the Conceptual Framework for Financial Reporting (Conceptual Framework) as well as key principles from selected IFRSs, to the degree that it is possible in an introductory work on Financial Accounting. The purpose of this work is to fundamentally prepare students for further studies in Financial Accounting.
Financial accounting – an introduction
Conceptual Framework for financial reporting
Financial statements framework for a company
Double-entry rules and the application thereof
Recognition of transactions and events in the accounting records and the presentation of account balances in the financial statements
Review and adjustments
The closing off process
Value added tax
Property, plant and equipment
Non-current assets: Intangible assets – trademarks, computer software purchased and cryptocurrencies
Trade payables and trade receivables
Cash and cash equivalents
Revenue from contracts with customers
Inventories
Share-related transactions and other concepts
Loans and leases
Non-current assets: Investment property
Provisions, contingent liabilities and contingent assets
Events after the reporting period
Statement of cash flows