Business accounting : an introduction to financial and management accounting

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書誌事項

Business accounting : an introduction to financial and management accounting

by Jill Collis, Andrew Holt, Roger Hussey

Palgrave Macmillan, 2012

2nd ed

  • : pbk

タイトル別名

Business accounting : an introduction to financial & management accounting

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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 an accessible, non-technical style that is particularlysuitable for undergraduate students of business & finance and MBAs. The active-learning approach seeks to convey the ability to understand and evaluate financial information for a range of business services.

目次

PART I: THE WORLD OF ACCOUNTING AND FINANCE Introduction to Business Accounting.- The Importance of Cash.- PART II: FINANCIAL ACCOUNTING The Accounting System.- Regulatory Framework for Financial Reporting.- Conceptual framework for Financial Reporting.- Statement of Comprehensive Income.- Statement of Financial Position.- Consolidated Financial Statements.- Analysing Financial Statements.- Ethics, Governance and Corporate Social Reporting.- PART III: MANAGEMENT ACCOUNTING The 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 Control.- Discounting Methods of Investment Appraisal.- Issues in Management Accounting.- Appendix: Present Value Table.- Acronyms.- Glossary of terms.- Index.

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