Accounting in a business context
著者
書誌事項
Accounting in a business context
（Business in context series）
Chapman and Hall, 1994
2nd ed
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注記
Includes index
内容説明・目次
内容説明
This is the second edition of an introduction to all the financial and management accounting concepts and techniques required by the general business student. This book should be of interest to degree, diploma (eg BTEC Higher), or postgraduate students of business, management, accountancy, and to business related professional examinations.
目次
Introduction to accounting. Wealth and the measurement of profit. The measurement of wealth. The profit and loss account. Introduction to the worksheet. Stocks and work in progress. Debtors, creditors, accruals and pre-payments. Fixed assets and depreciation. Financing and business structures. Final accounts, partnerships and companies. Cash flow statements. Financial statement analysis. Internal users and internal information. Planning and control. Cost behaviour and cost-volume-profit analysis. Accounting for overheads and products costs. Accounting for decision making: when there are no resource constraints. Accounting for decision making: resource constraints and decisions which are mutually exclusive. Budgets. Investment decisions.
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