Business Accounting

ISBN-13: 9781137521491 / Angielski / Miękka / 2017 / 624 str.

Jill Collis; Andrew Holt; Roger Hussey

Opis

Business Accounting has been developed specifically for the needs of non-specialist students studying accounting as part of another degree. The authors explain the key concepts clearly and concisely, using examples, cases and real company data to contextualise the theory. Ethics, corporate governance and corporate social responsibility is given more prominence in this new edition and a new chapter on the statement of cash flows has been added. The number of questions in the book and online has been increased substantially to provide students with more opportunity to test their understanding and provide lecturers with more materials to perform assessments.

Spis treści

Part I: The World of Accounting and Finance.- 1. Introduction to Business Accounting.- 2. The Importance of Cash.- Part II: Financial Accounting.- 3. The Accounting System.- 4. The Regulatory Framework for Financial Reporting.- 5. The Conceptual Framework for Financial Reporting.- 6. The Statement of Profit or Loss and Other Comprehensive Income.- 7. The Statement of Financial Position.- 8. The Statement of Cash Flows.- 9. Consolidated Financial Statements.- 10. Financial Statement Analysis.- 11. Corporate Governance, Stewardship, Social Responsibility and Integrated Reporting.- Part III: Management Accounting.- 12. The Importance of Cost Information.- 13. Costing for Product Direct Costs.- 14. Costing for Indirect Costs.- 15. Activity-based Costing.- 16. Marginal Costing.- 17. Budgetary Control.- 18. Standard Costing.- 19. Strategic Management Accounting.- 20. Environmental Management Accounting.- Part IV: Investment Appraisal.- 21. Payback Period and Accounting Rate of Return.- 22 Discounted Cash Flow Methods.- Appendix: Present value tables.- Glossary.- Index.

O autorze

Jill Collis is Director of the Accounting and Auditing Research Centre, Brunel University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.

Andrew Holt is Principal Lecturer in Accounting at Kingston University. Previously he held positions at Metropolitan State College of Denver, USA and the University of Gloucestershire, UK. 

Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.

Blurb

Now in its third edition, Business Accounting has been developed specifically for the needs of non-specialist students studying accounting. It offers a clear and concise overview of financial and management accounting, theory, techniques and history. The prestigious author team explain key concepts in the clear and accessible style that is their hallmark.

 - A wealth of examples, cases and recent real-life company data help you to apply the theory you learn to a realistic context

 -  Recurring case studies throughout the text help to reinforce learning more effectively as you revisit concepts in the light of these familiar examples

 - The new Pitfalls to Avoid… feature helps you avoid common mistakes and misapprehensions that even experienced accounting students can fall prey to

 - Contemporary issues such as corporate governance and ethics, corporate social responsibility, environmental accounting and accounting for quality are discussed

 - An abundance of worked examples, exercises and practice questions gives you the opportunity to check your understanding as you go

Check out www.palgravehighered.com/collis-ba-3e for:

- A greatly-expanded question bank for you to gauge your own progress

- Full answers and workings to the questions in the book

Also available for lecturers:

Downloadable full-colour slides and teaching guides.

 

Jill Collis is Director of the Accounting and Auditing Research Centre at Brunel University, London, UK. She has published several books on accounting and research methods and her writing reflects her own experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.

Andrew Holt is Associate Professor at Metropolitan State University of Denver, USA. He previously held positions at Kingston University and the University of Gloucestershire, UK. 

Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.