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Financial Accounting
DEFINITIONS

Financial accounting

Organizing and presenting of an organizations accounts for the internal information of

management but particularly for reporting to shareholders. The two basic tools of financial
accounting are the balance sheet, showing the companys financial position at a particular point in
time, and the profit and loss account, showing the companys performance over the financial
year. Another tool of financial accounting can be a funds statement detailing company investment
and the source of funds for a particular period. (Singh, S. K. (1997) Dictionary of management.
New Delhi: Commonwealth Publishers. Ref 658.003 D554, Reference-Information
Section, University Library)

Is the field of accountancy concerned with the preparation of financial statements for decision
makers, such as stockholders, suppliers, banks, government agencies, owners, and other
stakeholders. The fundamental need for financial accounting is to reduce principal-agent problem
by measuring and monitoring agents' performance and reporting the results to interested users
(Wikipedia: the free Encyclopedia )

BOOKS

Reference and Information Section

2nd Floor

International Accounting Standards Board (2008) International financial reporting standards

(IFRSs) 2008 : including international accounting standards (IASs) and interpretations as
approved at 1 January2008 657.30218 In61

Whittington, O. Ray (2010) Wiley CPA exam review 2011 : financial accounting and reporting.
Ref 657.076 W626

Filipiniana Section
2nd Floor

Valencia, Edwin G (2007) Partnership and corporation accounting : concepts, principles,

nd
procedures and applications 2 ed. Fil 657.92 V152

Valix, Conrado T. (2014) Financial accounting 1. 2014 rev ed. Fil 657.076 V173 2014

Valix, Conrado T. (2014) Financial accounting 2. 2014 rev ed. Fil 657.076 V173 2014
Valix, Conrado T. (2014) Financial accounting 3. 2014 rev ed. Fil 657.076 V173 2014

Valix, Conrado T. (2013) Financial accounting. Volume 2. 2013 revised ed. Fil 657.076 V173 2013

Valix, Conrado T. (2013) Financial accounting. Volume 3. 2013 revised ed. Fil 657.076 V173 2013

Valix, Conrado T. (2013) Financial accounting. Volume 1 first part . 2013 revised ed. Fil 657.076
V173 2013

Valix, Conrado T.(2013) Financial accounting. Volume 1 second part . 2013 revised ed. Fil
657.076 V173 2013

Valix, Conrado T. (2011) Financial accounting. 2011 Rev ed. Fil 657.48 V173 2011

Circulation Section
3rd Floor
th
Baker, Richard E. (2008) Advanced financial accounting 7 ed. 657.046 Ad244 2008
th
Beechy, Thomas H. (2006) Advanced financial accounting. 5 ed. 657.046 414 2006

Cabrera, Ma. Elenita Balatbat (2006) Financial accounting and reporting: theory and practice
2006 ed. 657 C117 2006
nd
Chalmers, Keryn (2010) Principles of financial accounting. 2 ed. 657 P957 2010
th
Christensen, Theodore E. (2014) Advanced financial accounting. 10 ed. Cir 657.046 C554 2014
th
Edmonds, Thomas P. (2013) Fundamental financial accounting concepts. 8 ed. 657 F981 2013
th
Edmonds, Thomas P. (2008) Fundamental financial accounting concepts. 6 ed. 657 F981 2008
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Edmonds, Thomas P. (2006) Fundamental financial accounting concepts. 5 ed. 657 F981 2006
th
Elliott, Barry (2007) Financial accounting and reporting 11 ed. 657.48 El46 2007
nd
Elliott, Barry (2006) Financial accounting, reporting and analysis 2 ed. 657 El46 2006

Kothari, Jagdish (2006) Financial accounting : an international approach. 657.094 K87

th
Libby, Robert (2009) Financial accounting. 6 ed. 657 L694 2009
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Libby, Robert (2007) Financial accounting. 5 ed. 657 L694 2007
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Needles, Belverd E. (2014) Financial & managerial accounting. 10 ed. Cir 657 N375 2014

Neo, Pearl Tan Hock (2008) Advanced financial accounting : an IAS and IFRS approach 657.046
N438
th
Norton, Curtis L. (2013) Introduction to using financial accounting information. 8 ed. Cir 657
N883 2013
nd
Phillips, Fred (2008) Fundamentals of financial accounting. 2 ed. 657 P559
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Phillips, Fred (2013) Fundamentals of financial accounting. 4 ed. 657 P559
Phillips, Fred (2006) Fundamentals of financial accounting 657 P559
th
Powers, Belverd (2012) Financial accounting. 11 ed. Cir 657 P888 2012

Pratt, Jamie (2011) Financial accounting in an economic context. 8th ed. 657 P915 2011

Pratt, Jamie (2009) Financial accounting in an economic context. 7th ed. 657 P915 2009
th
Reeve, James M. (2012) Principles of corporate financial accounting. 11 ed. 658.15 R331 2012

Reeve, James M. (2012) Principles of financial and managerial accounting 11th ed. 658.15 R331 2012
th
Reeve, James M. (2008) Principles of financial and managerial accounting 9 ed. 658.15 R331
2008
th
Scott, William R. (2009) Financial accounting theory. 5 ed. 657.044 Sc431 2009

Spiceland, J. David (2009) Financial accounting. 657.48 Sp754

th
Stice, Earl (2011) Financial accounting concepts. 11 ed. Cir 657 St854 2011
th
Stolowy, Herve (2013) Financial accounting and reporting : a global perspective. 4 ed. Cir 657
St875 2013

Valix, Conrado T. (2010) Financial accounting. 2010 Rev ed.

Valix, Conrado T. (2009) Financial accounting. Vol 1-3 2009 rev. ed. 657 V173 2009

Valix, Conrado T. (2008) Financial accounting. 2008 rev. ed. 657 V173 2008

Valix, Conrado T (2007) Financial accounting 2007 ed. 657 V173 2007

Valix, Conrado T (2006) Financial accounting rev. ed. 657 V173 2006
th
Warren, Carl (2014) Corporate financial accounting. 12 ed. Cir 657.95 W287 2014
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Warren, Carl (2012) Corporate financial accounting. 11 ed. Cir 657.95 W287 2012

Weygandt, Jerry J. (2013) Financial accounting. IFRS 2nd ed. 657 W547 2013

Weygandt, Jerry J. (2011) Financial accounting. IFRS ed. 657 W547

nd
Weygandt, Jerry J. (2009) Hospitality financial accounting. 2 ed. 657.836 H828 2009
th
Wild, John J. (2009) Principles of financial accounting. 19 ed. 657 W668 2009

Wild, John J. (2007) Financial accounting fundamentals. 2007 ed. 657 W668 2007
th
Williams, Jan R. (2010) Financial accounting. 14 ed. 657 F491 2010
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Williams, Jan R. (2006) Financial accounting. 12 ed. 657 F491 2006
th
Williams, Jan R (2008) Financial & managerial accounting: the basis for business decisions 14
ed. 657 W724 2008
 ELECTRONIC JOURNALS

Accessible thru HAU Library Webpage

ProQuest Central

Financial Management
Healthcare Financial Management
International Journal of Accounting and Financial Reporting
Journal of Public Budgeting, Accounting & Financial Management
Petroleum Accounting and Financial Management Journal

INTERNET RESOURCES
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Financial Accounting from Quick MBA

www.quickmba.com/accounting/fin/ [Retrieved March 19, 2015]

QuickMBA is an online knowledge resource for business administration. Our goal is to help you to
quickly find the business knowledge you need, when you need it, wherever you may be. Topics are
presented as frameworks and summaries in the various subjects of business administration, as
taught in the world's top MBA programs.

Financial Accounting University of Washington

www.washington.edu/admin/finacct/office/ [Retrieved March 19, 2015]

University of Washington site for Financial accounting documents and text.

Financial Accounting Standard board

http://www.fasb.org/home [Retrieved March 19, 2015]

The mission of the FASB is to establish and improve standards of financial accounting and
reporting for the guidance and education of the public, including issuers, auditors, and users of
financial information.

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Reference and Information Section

2nd Floor, University Library
Tel Nos. 888-8691 loc. 1458

March 19, 2015