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Accounting for Non-Accounting Students 9th Edition 9th edition [Mīkstie vāki]

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  • Formāts: Paperback / softback, 540 pages, height x width x depth: 265x195x20 mm, weight: 1016 g
  • Izdošanas datums: 11-Apr-2017
  • Izdevniecība: Pearson Education Limited
  • ISBN-10: 1292128976
  • ISBN-13: 9781292128979
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  • Mīkstie vāki
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  • Formāts: Paperback / softback, 540 pages, height x width x depth: 265x195x20 mm, weight: 1016 g
  • Izdošanas datums: 11-Apr-2017
  • Izdevniecība: Pearson Education Limited
  • ISBN-10: 1292128976
  • ISBN-13: 9781292128979
Citas grāmatas par šo tēmu:
Accounting for Non Accounting Students is the perfect addition if you need to grasp the fundamentals of financial and management accounting. This book assumes no previous accounting knowledge, and with its clear writing style, combined with real world examples, it offers what you need to help you advance in your studies.

Alongside the book, you can visit the new Accounting for Non-Accounting Students companion website at www.pearsoned.co.uk/dyson to access a comprehensive range of student-learning resources, including additional questions, web links for further reading and a glossary of key terms.
Preface xiii
Guided tour xvii
Acknowledgements xix
Abbreviations xxi
Part 1 INTRODUCTION TO ACCOUNTING
1(46)
1 Accounting and the business world
2(22)
About this chapter
3(1)
Learning objectives
3(1)
Why accounting is important
3(1)
Nature and purpose
4(1)
Historical development
5(3)
Branches of accounting
8(5)
The accountancy profession
13(2)
Public and private entities
15(4)
Questions you should ask
19(1)
Conclusion
19(1)
Key points
20(1)
Check your learning
21(1)
News story quiz
22(1)
Tutorial questions
22(2)
2 Accounting rules and regulations
24(23)
About this chapter
24(1)
Learning objectives
25(1)
Why this chapter is important
25(1)
The rules of the game -- why have them?
25(2)
Conventional accounting rules
27(5)
Sources of authority
32(1)
The Companies Act 2006
33(2)
UK Accounting Standards
35(1)
International Accounting Standards
36(1)
An accounting framework
37(3)
Questions you should ask
40(1)
Conclusion
40(1)
Key points
41(1)
Check your learning
42(1)
News story quiz
42(1)
Tutorial questions
43(4)
Part 2 FINANCIAL ACCOUNTING
47(140)
3 Recording data
48(29)
About this chapter
49(1)
Learning objectives
49(1)
Why this chapter is important
49(1)
The accounting equation
49(3)
Double-entry bookkeeping
52(1)
Working with accounts
53(5)
A ledger account example
58(1)
Balancing the accounts
59(2)
The trial balance
61(3)
Trial balance errors
64(1)
Computerisation
65(1)
Questions you should ask
65(1)
Conclusion
66(1)
Key points
67(1)
Check your learning
67(1)
News story quiz
68(1)
Tutorial questions
68(9)
4 Sole trader accounts
77(32)
About this chapter
77(1)
Learning objectives
78(1)
Why this chapter is important
78(1)
Preparing basic financial statements
78(4)
Year-end adjustments
82(1)
Inventory
83(1)
Depreciation
84(3)
Accruals and prepayments
87(1)
Bad and doubtful debts
88(3)
A comprehensive example
91(3)
Accounting defects
94(2)
Questions you should ask
96(1)
Conclusion
96(1)
Key points
97(1)
Check your learning
97(1)
News story quiz
98(1)
Tutorial questions
99(10)
5 Company accounts
109(24)
About this chapter
110(1)
Learning objectives
110(1)
Why this chapter is important
110(1)
Limited liability
110(1)
Structure and operation
111(6)
The statement of profit or loss
117(1)
The statement of changes in equity
117(1)
The statement of retained earnings
117(2)
The statement of financial position
119(2)
A comprehensive example
121(3)
Questions you should ask
124(1)
Conclusion
124(1)
Key points
125(1)
Check your learning
125(1)
News story quiz
126(1)
Tutorial questions
126(7)
6 Other entity accounts
133(18)
About this chapter
134(1)
Learning objectives
134(1)
Why this chapter is important
134(1)
Manufacturing accounts
135(4)
Service entity accounts
139(3)
Not-for-profit entity accounts
142(3)
Government accounts
145(1)
Questions you should ask
146(1)
Conclusion
146(1)
Key points
147(1)
Check your learning
148(1)
News story quiz
148(1)
Tutorial questions
149(2)
7 Statement of cash flows
151(36)
About this chapter
152(1)
Learning objectives
152(1)
Why this chapter is important
152(1)
What is cash?
153(1)
Nature and purpose of the statement of cash flows (SCF)
153(2)
Preparation
155(6)
FRS 102 (Section 7) presentation
161(4)
IAS 7 format
165(3)
Questions you should ask
168(1)
Conclusion
168(1)
Key points
169(1)
Check your learning
169(1)
News story quiz
170(1)
Tutorial questions
170(9)
Case Studies
Preparation of financial statements
179(2)
Accounting policies
181(3)
Statement of cash flows
184(3)
Part 3 FINANCIAL REPORTING
187(90)
8 The annual report
188(19)
About this chapter
188(1)
Learning objectives
189(1)
Why this chapter is important
189(1)
Overview
190(1)
Introductory material
191(5)
Corporate reporting
196(7)
Shareholder information
203(1)
Questions you should ask
204(1)
Conclusion
204(1)
Key points
205(1)
Check your learning
205(1)
News story quiz
206(1)
Tutorial questions
206(1)
9 The annual accounts
207(19)
About this chapter
208(1)
Learning objectives
208(1)
Why this chapter is important
208(1)
Setting the scene
209(2)
Consolidated statement of profit or loss and other comprehensive income
211(1)
Statement of changes in equity
212(2)
Consolidated statement of financial position
214(2)
Consolidated statement of cash flows
216(2)
Notes to the financial statements
218(1)
Independent auditor's report
218(1)
Periodic summary
219(3)
Questions you should ask
222(1)
Conclusion
223(1)
Key points
223(1)
Check your learning
224(1)
News story quiz
224(1)
Tutorial questions
225(1)
10 Interpretation of accounts
226(33)
About this chapter
227(1)
Learning objectives
227(1)
Why this chapter is important
227(1)
Nature and purpose
228(2)
Procedure
230(4)
Ratio analysis
234(2)
Illustrative examples
236(10)
Questions you should ask
246(1)
Conclusion
246(1)
Key points
247(1)
Check your learning
248(1)
News story quiz
248(1)
Tutorial questions
249(10)
11 Contemporary issues
259(18)
About this chapter
259(1)
Learning objectives
260(1)
Why this chapter is important
260(1)
Overview
260(1)
Fraud
261(2)
Audit rotation
263(2)
Changing standards
265(1)
IASB projects
266(1)
FRC projects
267(2)
Questions you should ask
269(1)
Conclusion
269(1)
Key points
269(1)
Check your learning
270(1)
News story quiz
270(1)
Tutorial questions
270(2)
Case Studies
The communication of financial information
272(3)
Interpretation of accounts
275(2)
Part 4 MANAGEMENT ACCOUNTING
277(200)
12 Foundations
278(13)
About this chapter
278(1)
Learning objectives
279(1)
Why this chapter is important
279(1)
Nature and purpose
279(2)
Historical review
281(1)
Main functions
282(3)
Behavioural considerations
285(2)
Questions you should ask
287(1)
Conclusion
287(1)
Key points
288(1)
Check your learning
289(1)
News story quiz
289(1)
Tutorial questions
289(2)
13 Direct costs
291(15)
About this chapter
291(1)
Learning objectives
292(1)
Why this chapter is important
292(1)
Responsibility accounting
293(1)
Classification of costs
293(2)
Direct materials
295(5)
Direct labour
300(1)
Other direct costs
301(1)
Questions you should ask
301(1)
Conclusion
301(1)
Key points
302(1)
Check your learning
303(1)
News story quiz
303(1)
Tutorial questions
303(3)
14 Indirect costs
306(24)
About this chapter
306(1)
Learning objectives
307(1)
Why this chapter is important
307(1)
Production overhead
307(7)
A comprehensive example
314(3)
Non-production overhead
317(1)
Predetermined absorption rates
318(1)
Activity-based costing
319(3)
Questions you should ask
322(1)
Conclusion
323(1)
Key points
323(1)
Check your learning
324(1)
News story quiz
325(1)
Tutorial questions
325(5)
15 Budgeting
330(22)
About this chapter
330(1)
Learning objectives
331(1)
Why this chapter is important
331(1)
Budgeting and budgetary control
331(2)
Procedure
333(4)
A comprehensive example
337(4)
Fixed and flexible budgets
341(2)
Behavioural consequences
343(2)
Questions you should ask
345(1)
Conclusion
345(1)
Key points
346(1)
Check your learning
346(1)
News story quiz
347(1)
Tutorial questions
347(5)
16 Standard costing
352(24)
About this chapter
352(1)
Learning objectives
353(1)
Why this chapter is important
353(1)
Operation
353(4)
Performance measures
357(2)
Cost variances
359(3)
A comprehensive example
362(4)
Sales variances
366(2)
Operating statements
368(1)
Questions you should ask
369(1)
Conclusion
370(1)
Key points
370(1)
Check your learning
370(1)
News story quiz
371(1)
Tutorial questions
371(5)
17 Contribution analysis
376(24)
About this chapter
376(1)
Learning objectives
377(1)
Why this chapter is important
377(1)
Marginal costing
377(2)
Contribution
379(1)
Assumptions
380(1)
Format
380(1)
Application
380(3)
Charts and graphs
383(5)
Reservations
388(1)
Formulae
389(3)
Limiting factors
392(2)
Questions you should ask
394(1)
Conclusion
395(1)
Key points
395(1)
Check your learning
395(1)
News story quiz
396(1)
Tutorial questions
396(4)
18 Decision making
400(21)
About this chapter
400(1)
Learning objectives
401(1)
Why this chapter is important
401(1)
Nature and purpose
401(2)
Cost classification
403(2)
Types of decision
405(9)
Questions you should ask
414(1)
Conclusion
415(1)
Key points
415(1)
Check your learning
416(1)
News story quiz
416(1)
Tutorial questions
417(4)
19 Capital investment
421(25)
About this chapter
421(1)
Learning objectives
422(1)
Why this chapter is Important
422(1)
Background
422(1)
Main methods
423(11)
Net cash flow
434(2)
Sources of finance
436(2)
Questions you should ask
438(1)
Conclusion
439(1)
Key points
439(1)
Check your learning
440(1)
News story quiz
440(1)
Tutorial questions
441(5)
20 Emerging issues
446(31)
About this chapter
446(1)
Learning objectives
447(1)
Why this chapter is important
447(1)
The business environment
447(2)
Management accounting changes
449(1)
Selected techniques
450(16)
Questions you should ask
466(1)
Conclusion
466(1)
Key points
467(1)
Check your learning
468(1)
News story quiz
468(1)
Tutorial questions
469(1)
Case Studies
Fixed and flexible budgets
470(2)
Standard cost operating statements
472(2)
Pricing
474(3)
Appendices
Further reading
477(2)
Discount table
479(1)
Answers to activities
480(3)
Answers to tutorial questions
483(29)
Index 512
John R. Dyson was formerly Director of Studies of the Heriot-Watt University Management Programme, Edinburgh

 

Ellie Franklin  is qualified as a Chartered Accountant with Deloitte and is currently a Senior Lecturer in Accounting, Audit and Finance at Middlesex University, London