Accounting in a Business Context

ISBN-13: 9781408030479 / Angielski / Miękka / 2011 / 512 str.

Aidan Berry

Opis

Provides non-specialist accounting and finance students on business studies courses with an introduction to the role of accounting in a managerial setting. This title reflects changes in International Financial Reporting Standards (IFRS).

Spis treści

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

O autorze

Professor Aidan Berry, BA, FCA, is Head of the Business School at the University of Brighton. His research interests include public sector accounting and bank lending to small businesses. He is co-author of Accounting in a Business Context, Bank Lending: Beyond the Theory, Business Accounting for Hospitality and Tourism and Selecting and Managing a Non-executive Director.