Business Accounting and Finance

For non-specialists

Catherine Gowthorpe

640 pages, parution le 05/05/2003

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Résumé

This new introductory text is aimed at non-specialist students of accounting and finance on a first course in the subject. It presents students with a wide-ranging survey of the basic principles of finance, financial accounting and management accounting. The unique approach taken in the first Section of the book is to look at small to medium sized business organisations and their role in the economy – how they are set up, factors in their success and failure and how they source funds for expansion. This leads to some discussion of the role of financial markets and their need for financial information. Sections 2 and 3 then give an account of financial and management accounting principles, respectively. The text is clearly written and technical jargon is minimal - any technical terms are clearly explained and a glossary of terms is provided. Illustrative case studies are used to bring the technical information to life. Business Accounting and Finance includes within the text as many examples as possible, to give students valuable practice in using their new skills. Other pedagogic elements include objective test questions, questions based around case studies, suggested group learning activities for use in class, individual learning activities, discussion questions and more-complex questions to test more able/interested students.

Benefits:

Comprehensive coverage of finance, financial accounting and management accounting
Extremely clearly written with many worked examples
Large quantity of question and answer material is provided
Extensive support package including website and instructor's manual will contain additional cases, questions, self-test MCQs, sample chapters, spreadsheet exercises and web links

Contents

Section 1 - Introduction and Background to Commercial Business Organisations

Introduction to business organisations and finance
Starting a business
The growing business
Large businesses
The role of accounting in business

Section 2 - Financial Accounting

The balance sheet.
The profit and loss account.
Adjustments to the profit and loss account and balance sheet – part 1
Adjustments to the profit and loss account and balance sheet – part 2
The accounts of manufacturing businesses
Cash flow
Financial reporting by limited companies
Analysing and understanding financial reports: Part 1 – analysis of trends
Analysing and understanding financial reports: Part 2 – analysis using accounting ratios

Section 3 - Management Accounting

Management and cost accounting information
Costing
Budgeting
Standard costing, flexible budgeting and variance analysis
Marginal costing for decision making
Pricing
Capital investment decisions

Caractéristiques techniques

	PAPIER
Éditeur(s)	Thomson
Auteur(s)	Catherine Gowthorpe
Parution	05/05/2003
Nb. de pages	640
Format	19,5 x 26
Couverture	Broché
Poids	1370g
Intérieur	Noir et Blanc
EAN13	9781861528728