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Accounting and Finance: An Introduction 9th edition eBook PDF

Name: Accounting and Finance: An Introduction 9th edition eBook PDF
Author: Eddie McLaney, Peter Atrill

Eddie McLaney, Peter Atrill

904 pages
English
PDF
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eBook - PDF

No longer available

Accounting and Finance: An Introduction 9th edition eBook PDF

Eddie McLaney, Peter Atrill

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Citations

About This Book

Accounting and Finance: An Introduction, now in its 9th Edition, contains all the information you need to start your business career. With its use of practical techniques and real-world examples, this best-selling text teaches you the basics of understanding and using financial information.

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Information

Publisher

Pearson

ISBN

9781292204505

Edition

Topic

Business

Subtopic

Accounting

Index

Business

CHAPTER 

2

MEASURING 

AND

REPORTING 

FINANCIAL 

POSITION

46

Indicate 

which 

of

the

following 

items 

could 

appear 

as

an

asset 

on

the

statement 

of

financial 

position 

of

a

business. 

Explain 

your 

reasoning 

in

each 

case.

1

£1,000 

owed 

to

the

business 

by

a

credit 

customer 

who

is

unable 

to

pay.

2

A

patent, 

bought 

from 

an

inventor, 

that 

gives 

the

business 

the

right 

to

produce 

a

new

product. 

Production 

of

the

new

product 

is

expected 

to

increase 

profits 

over 

the

period 

during 

which 

the

patent 

is

held.

Activity 

2.3

Does 

the

resource 

provide 

a

right 

for

the

potential 

to

receive 

economic 

beneﬁts? 

Is

this 

right 

identical 

to

that 

available 

to

other

parties 

at

no

great 

cost?

Can

the

resource 

be

measured 

in

ﬁnancial

terms 

with 

a

reasonable 

degree 

of

certainty? 

Yes

Yes

No

No

No

Yes

Yes

Can

the

business 

exert 

control 

over 

the

resource 

as

a

result 

of

a

past 

transaction 

or

event? 

No

Accounting

asset 

Not

an

accounting

asset 

Only 

resources 

that 

have 

the

characteristics 

identified 

may

be

included 

in

the

statement 

of

financial 

position 

of

the

business 

concerned.

Identifying 

an

asset 

for

inclusion 

in

the

statement 

of

financial 

position

Figure 

2.2

Citation styles for Accounting and Finance: An Introduction 9th edition eBook PDF

APA 6 Citation

McLaney, E., & Atrill, P. Accounting and Finance: An Introduction 9th edition eBook PDF (9th ed.). Pearson. Retrieved from https://www.perlego.com/book/811392/accounting-and-finance-an-introduction-9th-edition-ebook-pdf-pdf (Original work published)

Chicago Citation

McLaney, Eddie, and Peter Atrill. Accounting and Finance: An Introduction 9th Edition EBook PDF. 9th ed. Pearson. https://www.perlego.com/book/811392/accounting-and-finance-an-introduction-9th-edition-ebook-pdf-pdf.

Harvard Citation

McLaney, E. and Atrill, P. Accounting and Finance: An Introduction 9th edition eBook PDF. 9th edn. Pearson. Available at: https://www.perlego.com/book/811392/accounting-and-finance-an-introduction-9th-edition-ebook-pdf-pdf (Accessed: 14 October 2022).

MLA 7 Citation

McLaney, Eddie, and Peter Atrill. Accounting and Finance: An Introduction 9th Edition EBook PDF. 9th ed. Pearson. Web. 14 Oct. 2022.