Basic Financial Accounting af Karsten Wiborg

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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 fundamentals of business including e.g. business entities and stakeholders

Financial statements consisting of the income statement, balance sheet, statement of cash flows, and notes

The EU and IASB’s concepts

The accounting system

VAT

Income measurement and accrual accounting

Inventory systems

Receivables and bad debts

Completing the accounting cycle

Cash flow statements
The textbook encompasses exercises and assignments for each chapter.
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