Introduction to accounting
著者
書誌事項
Introduction to accounting
Oxford University Press, c2018
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注記
Includes index
内容説明・目次
内容説明
Peter Scott's 'Introduction to Accounting' provides a thorough but accessible and engaging introduction to the subject for first year accounting and finance students.
This highly practical textbook uses a multitude of worked and real life examples, supportive learning features, crystal clear explanations, and extensive online resources (fully integrated with the book) to guide students towards a confident understanding of the fundamentals of accounting. Scott's distinctively lively writing style sets the numerical content within an easy-to-follow narrative, and the real life relevance of each tool or technique is explained at every turn. All key areas of
first year courses are covered to provide a solid foundation for more advanced modules, with two chapters and an extensive online case study dedicated to the important topic of double-entry bookkeeping.
The book's online resources include a wealth of free-to-access materials, which are complemented by Dashboard, our online assessment and homework platform. The online resources are fully downloadable into a university's local VLE.
The online student resources include:
- Interactive Multiple Choice Questions for revising key topics;
- Numerical exercises for practising the calculation of accounting information from given sets of data;
- 'Go back over this again' features containing a mix of further examples, written exercises, true or false questions, and annotated accounting information to help consolidate learning and revise or revisit concepts;
- 'Show me how to do it' videos that provide practical demonstrations of dealing with more complex accounting tasks;
- Web links for primary source material and articles through which readers can learn more about the companies and organizations discussed in the book.
Dashboard, our online learning and assessment tool, features:
- Quizzes. A test bank of over 500 ready-to-use questions, tailored specifically to the book's content, giving lecturers the flexibility they need to manage, set and develop quizzes tailored to their course;
- Gradebook. Automatically grades student responses to quizzes, while its visual heat maps provide at-a-glance information about student achievement and engagement;
- Course content. Additional material to support teaching, including a large double-entry case study, PowerPoint slides, and more examples and solutions;
- Communication. Lecturers can share course news, spark a class discussion, or email students with course information, all through the communication tab.
目次
1: Introduction
Financial accounting
2: The statement of financial position
3: The income statement
4: Double-entry bookkeeping 1: Debits, credits, T accounts, the trial balance and the financial statements
5: Double-entry bookkeeping 2: Books of prime entry, accounting systems and other double entry applications
6: The statement of cash flows
7: Business organizations and the financing of business
8: Ratio analysis 1: Profitability, efficiency and performance
9: Ratio analysis 2: Liquidity, working capital and long term financial stability
Management accounting
10: Cost and management accounting in context
11: Product costing: Absorption costing
12: Relevant costs, marginal costing and short-term decision making
13: Standard costing and variance analysis
14: Budgeting
15: Process costing
16: Capital investment appraisal
17: Corporate governance and sustainability
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