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Business Accounting
An Introduction to Financial and Management Accounting
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Business Accounting covers financial and management accounting in a non-technical style, particularly suitable for non-specialist undergraduate and postgraduate students. The active-learning approach seeks to convey an understanding of the subjectivity inherent in accounting and the ability to evaluate financial information.
Also available is a companion website with extra features to accompany the text, please take a look by clicking below -
http://www.palgrave.com/business/collis/ba/
Preface
PART ONE: THE WORLD OF ACCOUNTING AND FINANCE
Nature and Purpose of Accounting
Accounting Principles and Rules
Importance of Cash
PART TWO: FINANCIAL ACCOUNTING
The Accounting System
The Trial Balance
Measuring Financial Performance
Measuring Financial Position
Financial Statements of a Sole Trader
Financial Statements of a Partnership
Financial Statements of a Limited Company
Analysing Financial Statements
PART THREE: MANAGEMENT ACCOUNTING
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 Appraisal
Discounted Cash Flow
Appendix: Present Value Table
Acronyms
Glossary
Index
JILL COLLIS, BA (Hons), PhD, is a Senior Lecturer at Kingston University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is an active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council.
ROGER HUSSEY, MSc, PhD, FCCA, is the Dean of Accounting at the Odette School of Business, University of Windsor, Canada. After a career in industry, he became Director of Research into Employee Communications at St Edmund Hall, Oxford, and later held a chair at the University of the West of England, Bristol. He has written many books and articles on accounting. His main research interests are international accounting and corporate governance.
Description
Business Accounting covers financial and management accounting in a non-technical style, particularly suitable for non-specialist undergraduate and postgraduate students. The active-learning approach seeks to convey an understanding of the subjectivity inherent in accounting and the ability to evaluate financial information.
Also available is a companion website with extra features to accompany the text, please take a look by clicking below -
http://www.palgrave.com/business/collis/ba/
Contents
Preface
PART ONE: THE WORLD OF ACCOUNTING AND FINANCE
Nature and Purpose of Accounting
Accounting Principles and Rules
Importance of Cash
PART TWO: FINANCIAL ACCOUNTING
The Accounting System
The Trial Balance
Measuring Financial Performance
Measuring Financial Position
Financial Statements of a Sole Trader
Financial Statements of a Partnership
Financial Statements of a Limited Company
Analysing Financial Statements
PART THREE: MANAGEMENT ACCOUNTING
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 Appraisal
Discounted Cash Flow
Appendix: Present Value Table
Acronyms
Glossary
Index
Authors
JILL COLLIS, BA (Hons), PhD, is a Senior Lecturer at Kingston University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is an active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council.
ROGER HUSSEY, MSc, PhD, FCCA, is the Dean of Accounting at the Odette School of Business, University of Windsor, Canada. After a career in industry, he became Director of Research into Employee Communications at St Edmund Hall, Oxford, and later held a chair at the University of the West of England, Bristol. He has written many books and articles on accounting. His main research interests are international accounting and corporate governance.
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