Faisal Sheikh 
A Refresher in Financial Accounting 

This fresher guide is designed for students who took accounting in their freshman year but struggled with double-entry bookkeeping or have for­gotten it and need a quick revision of key accounting adjustments such as accrued expenses, prepaid expenses, bad debt expense, depreciation techniques, inventory valuation, and unearned revenue. The author also discusses the preparation and interpretation of financial statements including the in­come statement, statement of retained earnings, balance sheet, and cash flow statement. Corporate accounting is introduced, especially the impact of tax, dividends, and the changes to the income statement, statement of retained earnings, and balance sheet. The book is packed with worked examples and four comprehensive case studies that apply the aforementioned accounting concepts. After working through this text, the student should be better prepared for intermediate finan­cial reporting classes.

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Faisal Sheikh read economics at university and is a qualified accountant (Fellow of the Association of Chartered Certified Accountants and Institute of Public Accountants (Australia)). He has worked for Big 4 firms nationally and internationally. Faisal has worked as an academic for the last 11 years, is currently an award-winning lecturer at Salford Business School where he specializes in teaching financial reporting and business finance and is actively researching accounting fraud. Faisal is also an established external examiner, international accounting curriculum adviser, peer reviewed, has published extensively in accounting trade journals, and published an accounting textbook with Business Expert Press.