Verfügbarkeit: Accounting for non-accounting students

Accounting for non-accounting students:

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Bibliographische Detailangaben
Beteilige Person:	Dyson, John R. (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Harlow, England [u.a.] Prentice Hall 2001
Ausgabe:	5. ed.
Schlagwörter:	Accountancy Accounting Rechnungswesen Englisch Einführung Lehrbuch
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014961069&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	XIV, 483 S.
ISBN:	0273646834

Internformat

MARC


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Datensatz im Suchindex

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adam_text	Preface ix Acknowledgements xiv Part 1 INTRODUCTION TO ACCOUNTING 1 1 The accounting world 3 Learning objectives ¦ The nature and purpose of accounting ¦ Accounting and the non accountant • Branches of accounting • The accountancy profession • Public and private entities ¦ Conclusion ¦ Key points ¦ Check your learning ¦ Group discussion questions • Practice questions Part 2 FINANCIAL ACCOUNTING AND REPORTING 23 2 Accounting rules 25 Learning objectives ¦ Boundary rules ¦ Measurement rules • Ethical rules ¦ Summary ¦ A conceptual framework ¦ Conclusion ¦ Key points • Check your learning ¦ Group discussion questions ¦ Practice questions 3 Recording data 42 Learning objectives • The accounting equation ¦ Double entry book keeping • Working with accounts • A ledger account example ¦ Balancing the accounts ¦ The trial balance ¦ Conclusion ¦ Key points • Check your learning ¦ Group discussion questions ¦ Practice questions 4 Trading entity accounts 72 Learning objectives • Cash versus profit ¦ Preparation • An illustrative example ¦ Conclusion ¦ Key points • Check your learning ¦ Group discussion questions ¦ Practice questions 5 Accounting for adjustments 85 Learning objectives ¦ Stock ¦ Depreciation • Accruals and prepayments • Bad and doubtful debts • A comprehensive example • Estimating accounting profit ¦ Conclusion • Key points • Check your learning ¦ Group discussion questions ¦ Practice questions 6 Company accounts 109 Learning objectives • Limited liability • Structure and operation • The profit and loss account ¦ The balance sheet • A comprehensive example ¦ Conclusion ¦ Key points • Check your learning ¦ Group discussion questions ¦ Practice questions v 7 Other accounts 128 Learning objectives ¦ Manufacturing accounts ¦ Service entity accounts ¦ Not for profit entity accounts ¦ Governmental accounts • Conclusion • Key points ¦ Check your learning • Group discussion questions • Practice questions 8 Cash flow statements 146 Learning objectives ¦ Accounting profit and cash • Construction • FRS 1 format ¦ An illustrative example • Conclusion ¦ Key points ¦ Check your learning • Group discussion questions ¦ Practice questions 9 Interpretation of accounts 167 Learning objectives ¦ Background ¦ Ratio analysis ¦ Profitability ratios • Liquidity ratios ¦ Efficiency ratios ¦ Investment ratios • An illustrative example • Interpretation • Conclusion ¦ Summary of the main ratios • Key points ¦ Check your learning ¦ Group discussion questions • Practice questions Case study: Not so secure 199 10 Disclosure of information 204 Learning objectives • User groups ¦ Sources of authority ¦ Conclusion • Key points ¦ Check your learning • Group discussion questions 11 The annual report 212 Learning objectives ¦ Background • Introductory material ¦ Operational reports and reviews ¦ The accounts ¦ Shareholder information • Conclusion • Key points ¦ Check your learning • Group discussion questions • Assignment Case study: Elizabeth Lo and friends 234 12 Contemporary issues in financial reporting 238 Learning objectives ¦ Measurement issues • Understandability issues ¦ International issues • Liberalization issues • Conclusion • Key points • Check your learning • Group discussion questions Part 3 MANAGEMENT ACCOUNTING 253 13 The framework of management accounting 255 Learning objectives ¦ Nature and purpose • Historical review • Main functions ¦ Behavioural considerations • Conclusion • Key points • Check your learning • Group discussion questions • Practice questions Case study: No problem 266 14 Cost accounting 269 Learning objectives • Cost accounting and the non accountant ¦ Responsibility accounting ¦ Classification of costs • Direct materials • Direct labour • Other direct Contents costs ¦ Production overhead • A comprehensive example • Non production overhead ¦ Predetermined absorption rates ¦ Conclusion ¦ Key points ¦ Check your learning • Group discussion questions • Practice questions 15 Planning and control: budgeting 303 Learning objectives ¦ Budgeting and budgetary control ¦ Procedure ¦ Functional budgets • An illustrative example • Fixed and flexible budgets ¦ Behavioural consequences • Conclusion ¦ Key points • Check your learning • Group discussion questions • Practice questions 16 Planning and control: standard costing 324 Learning objectives ¦ Operation • Variances • A comprehensive example • Sales variances ¦ Operating statements • Conclusion ¦ Key points • Check your learning ¦ Group discussion questions • Practice questions 17 Decision making: contribution analysis 349 Learning objectives ¦ Background ¦ Contribution • Assumptions • Format ¦ Application • Charts and graphs • Criticisms • Formulae • An illustrative example ¦ Limiting factors ¦ Conclusion ¦ Key points ¦ Check your learning ¦ Group discussion questions • Practice questions 18 Decision making: specific decisions 372 Learning objectives • The nature of decision making ¦ Cost classification • Closure and shutdown decisions ¦ Make or buy decisions ¦ Pricing decisions ¦ Special orders ¦ Conclusion ¦ Key points ¦ Check your learning ¦ Group discussion questions • Practice questions Case study: A special order 393 19 Decision making: capital investment 397 Learning objectives • Background ¦ Selecting projects ¦ Sources of finance ¦ Conclusion • Key points • Check your learning ¦ Group discussion questions • Practice questions 20 Contemporary issues in management accounting 422 Learning objectives • Introduction ¦ Historical development ¦ Activity based costing ¦ Backflush costing ¦ Life cycle costing ¦ Strategic management accounting ¦ Target costing • Throughput accounting • Conclusion • Key points ¦ Check your learning • Group discussion questions ¦ Practice questions Appendix 1: Further reading 441 Appendix 2: Discount table 443 Appendix 3: Answers to check your learning questions 444 Appendix 4: Answers to practice questions 448 Index 476 vii
any_adam_object	1
author	Dyson, John R.
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discipline	Wirtschaftswissenschaften
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spellingShingle	Dyson, John R. Accounting for non-accounting students Accountancy gtt Accounting Rechnungswesen (DE-588)4048732-5 gnd Englisch (DE-588)4014777-0 gnd
subject_GND	(DE-588)4048732-5 (DE-588)4014777-0 (DE-588)4151278-9 (DE-588)4123623-3
title	Accounting for non-accounting students
title_auth	Accounting for non-accounting students
title_exact_search	Accounting for non-accounting students
title_full	Accounting for non-accounting students J. R. Dyson
title_fullStr	Accounting for non-accounting students J. R. Dyson
title_full_unstemmed	Accounting for non-accounting students J. R. Dyson
title_short	Accounting for non-accounting students
title_sort	accounting for non accounting students
topic	Accountancy gtt Accounting Rechnungswesen (DE-588)4048732-5 gnd Englisch (DE-588)4014777-0 gnd
topic_facet	Accountancy Accounting Rechnungswesen Englisch Einführung Lehrbuch
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014961069&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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