Business accounting : an introduction to financial and management accounting
著者
書誌事項
Business accounting : an introduction to financial and management accounting
Palgrave Macmillan, 2007
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Business Accounting covers financial and management accounting in a non-technical style, particularly suitable for non-specialist undergraduate and postgraduate students. The active-learning approach seeks to convey an understanding of the subjectivity inherent in accounting and the ability to evaluate financial information. Also available is a companion website with extra features to accompany the text, please take a look by clicking below - http://www.palgrave.com/business/collis/ba/
目次
Preface PART ONE: THE WORLD OF ACCOUNTING AND FINANCE Nature and Purpose of Accounting Accounting Principles and Rules Importance of Cash PART TWO: FINANCIAL ACCOUNTING The Accounting System The Trial Balance Measuring Financial Performance Measuring Financial Position Financial Statements of a Sole Trader Financial Statements of a Partnership Financial Statements of a Limited Company Analysing Financial Statements PART THREE: MANAGEMENT ACCOUNTING Importance of Cost Information Costing for Product Direct Costs Costing for Indirect Costs Costing for Specific Orders and Continuous Operations Activity-based Costing Marginal Costing Budgetary Control Standard Costing Capital Investment Appraisal Discounted Cash Flow Appendix: Present Value Table Acronyms Glossary Index
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