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  • BEYOND FIGURES
    INTRODUCTION TO FINANCIAL ACCOUNTING EUROPEAN FINANCIAL ACCOUNTIN

  • CAMACHO MIÑANO, MARIA DEL MAR
  • PIRAMIDE
  • 2012
  • 01 ed.
  • Colección: ECONOMIA Y EMPRESA

  • ISBN: 978-84-368-2705-7
  • EAN: 9788436827057

  • 400 páginas
  • RUSTICA

  • TEMA: ECONOMIA


  • No disponible.
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COMENTARIO BIBLIOGRÁFICO


This manual is an introduction to financial accounting for first year
students of the Bachelors of Administration and Economics degree
program taught in English. It is prepared according to the active
learning methodology by Finnish and Spanish teachers of financial
accounting. Financial accounting is essential for business students in
order to understand the language of enterprises to make decisions on
behalf of all of their stakeholders. The manual begins with the
concept of accounting and its theoretical framework in line with
International Financial Reporting Standards. Following that, elements
of annual reports are presented, and the book-keeping process and the
accounting cycle are described. The manual continues with explanation
of the accounting of the most common transactions in business and ends
with an introduction to financial statement analysis. All chapters
have the following common structure according to the active learning
methodology: outline, learning objectives, motivation behind the
chapter and discussion point, theoretical contents, self study
questions (quizzes), exercises (C class exercises with a solution
proposed and H home exercises to be solved), workshop (work in
groups), summary and further readings. At the end of the end of the
book there are four appendices: glossary of terms, glossary of
translations for accounting terminology (English, Spanish, Finnish,
French and Chinese to help ERASMUS students), chart of accounts, and
Excel in Accounting. The content of the manual provides a
comprehensive introduction to financial accounting and motivates
students to learn by doing.

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