Resumen del libro
Business Accounting, 2Ecovers financial and management accounting in an accessible, non-technical style that is particularly suitable for undergraduate students of business and finance and MBAs. The active learning approach seeks to convey the ability to understand and evaluate financial information for a range of business services. The book has well developed pedagogical features with each chapter including learning objectives and activities within the text to illustrate the principles and introduce the next learning point. The text includes exam-style practice questions at the end of each chapter to test the learning outcomes.
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