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Management Accounting: For Non Specialists / Edition 2

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Overview

Management Accounting Accounting 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 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. Section 2 then gives an account of management accounting principles. 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 and reference to real-life business examples are used to bring the technical information to life. Management Accounting 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: 9781844802067
  • Publisher: Cengage Learning EMEA Higher Education
  • Publication date: 6/6/2005
  • Edition number: 2
  • Pages: 377
  • Product dimensions: 7.46 (w) x 9.68 (h) x 0.65 (d)

Meet the Author

Catherine Gowthorpe BA FCA is a chartered accountant with over twenty years experience as a lecturer and researcher in higher education, and is currently an examiner for one of the UK's leading professional accounting bodies'.

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Table of Contents

SECTION 1: Introduction and background to commercial business organisations. 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: 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. Divisional Performance Measurement. Index. Answers to Self-test Questions. Answers to Exercises.

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