Hellman, Niclas Principle-based Accounting (9144140770)
Principle-based Accounting is a complete introductory textbook based on Swedish GAAP and international regulation. The book adopts an experience-based approach in order to comprehend and learn accounting in a real-world context. The reader is exposed to various business events and transactions in a fictitious company (based on a real-life company) and learns how to account for these events. The story of the company and its business events is presented as episodes during a financial year and are discussed in practical and theoretical terms. The episodes are first dealt with from a book-keeping point of view, which in turn forms the foundation for the closing of the books, and, finally, preparation of the financial statements and the annual report. The book includes exercises and solutions.
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