Business Accounting and Finance: For Non Specialists / Edition 2

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Business Accounting and Finance for Non Specialists is aimed at non-specialist students of accounting and finance on a first course in the subject. It gives a lively and 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 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. The book does not present the hurdle of double-entry bookkeeping at an early stage - students can progress through the book without double-entry. Illustrative case studies and reference to real-life business examples are used to bring the technical information to life. Business Accounting and Finance for Non-specialists includes a large number of worked examples, to give students valuable practice in using their new skills. Other pedagogic elements include aims and learning outcomes, summaries, Case Studies with questions and solutions, individual learning activities, self-test questions with answers provided in the book, and exercises - the answers to which are divided between the book and the Lecturer's Guide/Website.

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Product Details

  • ISBN-13: 9781844802005
  • Publisher: Cengage Learning EMEA Higher Education
  • Publication date: 5/20/2005
  • Edition description: 2ND
  • Edition number: 2
  • Pages: 680
  • Product dimensions: 7.46 (w) x 8.90 (h) x 1.14 (d)

Meet the Author

Catherine Gowthorpe BA FCA is currently a Research Fellow in Accounting at Oxford Brookes University and has many years┬┐ experience of teaching basic accounting, financial reporting and auditing, latterly at the University of Central Lancashire.

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Table of Contents

SECTION 1: BUSINESS FINANCE. 1. Introduction to Business Organisations and Finance. 2. Starting a Business. 3. The Growing Business. 4. Large Businesses. 5. The Role of Accounting in Business. SECTION 2: FINANCIAL ACCOUNTING. 6. The Balance Sheet. 7. The Profit and Loss Account. 8. Adjustments to the Profit and Loss Account and Balance: 1. 9. Adjustments to the Profit and Loss Account and Balance: 2. 10. Cash Flow. 11. Financial Reporting by Limited Companies. 12. Understanding Financial Reports: Analysis of Trends. 13. Understanding Financial Reports: Using Accounting Ratios. SECTION 3: MANAGEMENT ACCOUNTING. 14. Management and Cost Accounting Information. 15. Costing. 16. Budgeting. 17. Standard Costing, Flexible Budgeting and Variance Analysis. 18. Marginal Costing for Decision Making. 19. Pricing. 20. Capital Investment Decisions. 21. Performance Measurements and Reporting.

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