Business Accounting
Description
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.
Reviews / Votes
A coherent, fluid, concise and well developed accounting book for both beginners in accounting and non-accounting students. The great thing about this book is that it is simply written and has a lot of examples, activities and revision questions along with innovative proposed topics for student dissertations for each chapter/topic covered. A fantastic book overall. * Ourania Dimitraki, University of Bedfordshire Business School, UK * We already use the previous edition of Business Accounting for both our business and social entrepreneurship students, and both groups of students are happy with the book. It's very good to see that the new edition now includes a dedicated chapter on cash flow statements - we look forward to using this and the rest of the new text in our teaching. * Lone Samuelsson, Roskilde University, Denmark * This latest edition of Business Accounting covers all fundamental accounting principles and practices in the context of modern business. It offers a comprehensive list of management accounting topics, coupled with real-life examples, case studies and financial data. This textbook would be an ideal choice for those who teach business accounting for non-specialists at undergraduate or postgraduate level. * Ricky Li, Cardiff Metropolitan University, UK *More details
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New editions
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Persons
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.
Content
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.