Accounting for non-specialists

Michael Jones

616 pages, parution le 09/10/2002

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Résumé

Accounting for Non-Specialists provides an accessible and easy to follow introduction to accounting for non-accounting students. The book is aimed at students taking introductory accounting courses on business, social science and science degree programmes. Although targeted primarily at non-specialist students, it should also be of interest to more specialist students such as first year undergraduates in accounting and MBA students. This introductory text provides students with a clear understanding of the theory and practice of financial and management accounting. The text blends theory and practice by stressing the underlying concepts and the real-life context of accounting.FEATURES

As well as a thorough treatment of core material on financial and management accounting, coverage is provided of other important topics such as the regulatory framework, corporate governance, creative accounting, international accounting and strategic management accounting.
The book has a lively presentational style with a two-colour text, quotations, soundbites and cartoons. Extracts from newspapers, journals, and company reports provide a real-life context.
A comprehensive chapter on the interpretation of accounts provides students with a clear insight into understanding business.
There is good coverage of the national and international aspects of accounting.
Numerous worked examples are provided throughout the text to illustrate key issues and concepts.
A great variety of end of chapter questions and answers are provided.

Contents

Introduction to Accounting

Section A: Financial Accounting: The Techniques

The Accounting Background
Recording: Double-Entry Bookkeeping
Main Financial Statements: The Profit and Loss Account
Main Financial Statements: The Balance Sheet
Preparing the Financial Statements
Partnerships and Limited Companies
Main Financial Statements: The Cash Flow Statement
Interpretation of Accounts

Section B: Financial Accounting: The Context

Regulatory and Conceptual Frameworks
Measurement Systems
The Annual Report
Creative Accounting
International Accounting

Section C: Management Accounting

Introduction to Management Accounting
Costing
Planning and Control: Budgeting
Planning and Control: Standard Costing
Short-Term Decision Making
Strategic Management Accounting
Long-Term Decision Making: Capital Investment Appraisal
The Management of Working Capital and Sources of Finance

L'auteur - Michael Jones

Michael Jones is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at Cardiff Business School.

Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Michael Jones
Parution	09/10/2002
Nb. de pages	616
Format	19 x 24,2
Couverture	Broché
Poids	1322g
Intérieur	2 couleurs
EAN13	9780471495727

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Accounting for non-specialists

Résumé

L'auteur - Michael Jones

Caractéristiques techniques

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