Business Accounting / Edition 2

Business Accounting / Edition 2

by Jill Collis, Roger Hussey, Roger Hussey
     
 

ISBN-10: 1403948860

ISBN-13: 9781403948861

Pub. Date: 12/26/2006

Publisher: Palgrave Macmillan



The text covers the basics of both financial and management accounting for a non-specialist audience. For this reason the treatment is as non-technical as possible and the emphasis is on the structure and use of financial information rather than the detailed mathematics behind it. The important question the book addresses is "what do these figures represent?"…  See more details below

Overview



The text covers the basics of both financial and management accounting for a non-specialist audience. For this reason the treatment is as non-technical as possible and the emphasis is on the structure and use of financial information rather than the detailed mathematics behind it. The important question the book addresses is "what do these figures represent?" rather than "how were these figures arrived at?" This approach is reinforced by a new chapter on "Accounting Principles and Rules" that sets out--in layman's terms--the conceptual and regulatory framework of accounting practice. The key strength of the book is the clear and accessible style, and the overall economy and precision of the text. The text includes new features designed to appeal to lecturers teaching large first year undergraduate classes. The text is rich in in-text activities and self test questions.

Product Details

ISBN-13:
9781403948861
Publisher:
Palgrave Macmillan
Publication date:
12/26/2006
Pages:
400
Product dimensions:
5.87(w) x 8.68(h) x 0.73(d)

Table of Contents

PART ONE: THE WORLD OF ACCOUNTING AND FINANCE
Nature and Purpose of Accounting
Accounting Principles and Rules
Cash Flow Information
The Accounting System
PART TWO: FINANCIAL ACCOUNTING
The Trial Balance
Basic Profit and Loss Account
Basic Balance Sheet
Financial Statements for a Sole Trader
Financial Statements for a Partnership
Financial Statements of a Limited Company
Analysing Financial Statements
PART THREE: MANAGEMENT ACCOUNTING
Cost Classification
Cost Control Procedures
Costing Methods
Absorption Costing
Marginal Costing
Breakeven Analysis
Budgetary Control
Standard Costing
Activity-Based Costing
Capital Investment Appraisal
Discounted Cash Flow
Appendix One: Answers to Exercises
Appendix Two: Present Value Tables
Index

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