Accounting in a business context
著者
書誌事項
Accounting in a business context
, c2011
5th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Now in its fifth edition, this highly respected and popular text provides non-specialist accounting and finance students on business studies courses with an essential introduction to the role of accounting in a wider managerial setting.
Completely updated to reflect recent changes in International Financial Reporting Standards (IFRS), Accounting in a Business Context is one of the most comprehensive texts available. The logical step-by-step approach introduces students to accounting initially by considering an accessible cash-based small business, then carefully builds layers of complexity (e.g. buying and selling on credit) to facilitate clear understanding.
New to this Edition
- Updated to reflect recent changes in International Financial Reporting Standards (IFRS)
- New pedagogical features to aid learning, including Learning Outcomes and Activity boxes
- Increased use of real-life examples in the case studies
- Use of more international companies in case studies and examples
- Enhanced online support resources
- Exciting new text design
目次
PART ONE: FINANCIAL ACCOUNTING
1 Introduction to Accounting
2 Wealth and the Measurement of Profit
3 The Measurement of Wealth
4 The Income Statement and the Cash Flow Statement
5 Introduction to the Worksheet
6 Inventory
7 Amounts Receivable and Amounts Payable
8 Non-Current Assets, Fixed Assets, and Depreciation
9 Financing and Business Structures
10 Cash Flow Statements
11 Final Accounts and Company Accounts
12 Financial Statement Analysis
PART TWO: MANAGEMENT ACCOUNTING
13 Internal Users and Internal Information
14 Planning and Control
15 Cost Behaviour and Cost-Volume-Profit Analysis
16 Accounting for Overheads and Product Costs
17 Accounting for Decision-Making: When There Are No Resource Constraints
18 Accounting for Decision-Making: Resource Constraints and Decisions Which Are Mutually Exclusive
19 Budgets
20 Investment Decisions
21 Management of Working Capital
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