Accounting and Finance
1st Edition
Published on 31. October 2014
Book
Paperback/Softback
688 pages
978-1-118-93207-0 (ISBN)
Description
Accounting and Finance is intended as an essential textbook for students studying accounting and finance for the first time and aims to provide them with the necessary understanding of the theory and practice of financial accounting, management accounting and business finance. The text provides a self-contained, introductory, one-year course covering all the major aspects of accounting and finance which can be used by students on both accounting and non-accounting degrees, as well as those on MBA and MSC courses. It is designed to be useful for UK students and for those studying accounting in English overseas.
More details
Person
Michael Jones is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at the University of Bristol. He is also author of Accounting 3rd Edition, Financial Accounting 2nd Edition, Creative Accounting, Fraud and International Accounting Scandals and Management Accounting, all published by John Wiley and Sons Ltd.
Content
INTRODUCTION TO ACCOUNTING
THE ACCOUNTING BACKGROUND
MAIN FINANCIAL STATEMENTS: THE INCOME STATEMENT (PROFIT AND LOSS ACCOUNT)
MAIN FINANCIAL STATEMENTS: THE STATEMENT OF FINANCIAL POSITION (BALANCE SHEET)
PREPARING THE FINANCIAL STATEMENTS
PARTNERSHIPS AND LIMITED COMPANIES
MAIN FINANCIAL STATEMENT: THE STATEMENT OF CASH FLOWS
INTERPRETATION OF ACCOUNTS
REGULATORY AND CONCEPTUAL FRAMEWORKS
MEASUREMENT SYSTEMS
THE ANNUAL REPORT
INTRODUCTION TO MANAGEMENT ACCOUNTING
COSTING
PLANNING, CONTROL AND PERFORMANCE: BUDGETING
PLANNING, CONTROL AND PERFORMANCE: STANDARD COSTING
SHORT-TERM DECISION MAKING
STRATEGIC MANAGEMENT ACCOUNTING
LONG-TERM DECISION MAKING: CAPITAL INVESTMENT APPRAISAL
THE MANAGEMENT OF WORKING CAPITAL AND SOURCES OF FINANCE
THE ACCOUNTING BACKGROUND
MAIN FINANCIAL STATEMENTS: THE INCOME STATEMENT (PROFIT AND LOSS ACCOUNT)
MAIN FINANCIAL STATEMENTS: THE STATEMENT OF FINANCIAL POSITION (BALANCE SHEET)
PREPARING THE FINANCIAL STATEMENTS
PARTNERSHIPS AND LIMITED COMPANIES
MAIN FINANCIAL STATEMENT: THE STATEMENT OF CASH FLOWS
INTERPRETATION OF ACCOUNTS
REGULATORY AND CONCEPTUAL FRAMEWORKS
MEASUREMENT SYSTEMS
THE ANNUAL REPORT
INTRODUCTION TO MANAGEMENT ACCOUNTING
COSTING
PLANNING, CONTROL AND PERFORMANCE: BUDGETING
PLANNING, CONTROL AND PERFORMANCE: STANDARD COSTING
SHORT-TERM DECISION MAKING
STRATEGIC MANAGEMENT ACCOUNTING
LONG-TERM DECISION MAKING: CAPITAL INVESTMENT APPRAISAL
THE MANAGEMENT OF WORKING CAPITAL AND SOURCES OF FINANCE