Accounting for non-accounting students:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Pitman
1997
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 544 S. graph. Darst. |
| ISBN: | 0273625756 |
Internformat
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| 250 | |a 4. ed. | ||
| 264 | 1 | |a London |b Pitman |c 1997 | |
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Datensatz im Suchindex
| _version_ | 1804138148516593664 |
|---|---|
| adam_text | Contents Preface ix
Acknowledgements xiv
PART 1 INTRODUCTION TO ACCOUNTING
1 The accounting world 3
Learning objectives • The nature and purpose of accounting • Accounting
and the non-accountant • Branches of accounting • The accountancy
profession • Types of entity • Conclusion • Key points • Check your
learning • Answers • Questions
PART 2 FINANCIAL ACCOUNTING
2 Accounting rules 25
Learning objectives • Boundary rules • Measurement rules • Ethical
rules • Summary of the basic accounting rules • A conceptual
framework • Conclusion • Key points • Check your learning •
Answers • Questions
3 Recording data 4i
Learning objectives • The dual aspect rule • Working with accounts •
A ledger account example • Balancing the accounts • The trial
balance • Conclusion • Key points • Check your learning • Answers •
Questions
4 Basic financial accounts 72
Learning objectives • Cash versus profit • Preparation • An
illustrative example • Format • Conclusion • Key points •
Check your learning • Answers • Questions
v
CONTENTS 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 • Answers • Questions
6 Manufacturing accounts H6
Learning objectives • Contents • Construction • Links with the
other accounts • Conclusion • Key points • Check your learning •
Answers • Questions
7 Company accounts 127
Learning objectives • Limited liability • Structure and operation •
The profit and loss account • The balance sheet • A comprehensive
example • Conclusion • Key points • Check your learning • Answers •
Questions
PART 3 FINANCIAL PERFORMANCE
8 Cash flow statements 153
Learning objectives • Profit and cash flow • Construction •
Direct and indirect methods • Conclusion • Key points • Check your
learning • Answers • Questions
9 Interpretation of accounting data 172
Learning objectives • Background • Ratio analysis • Profitability
ratios • Liquidity ratios • Efficiency ratios • Investment ratios •
An illustrative example • Interpretation • Conclusion • Key points •
Check your learning • Answers • Summary of the main ratios •
Questions
Case study: Not so secure 209
PART 4 FINANCIAL REPORTING
10 Disclosure of information 217
Learning objectives • User groups • Sources of authority •
Conclusion • Key points • Check your learning • Answers •
Discussion questions
vi
CONTENTS
11 The annual report 226
Learning objectives • Background • Introductory material •
Operational reports and reviews • The accounts • Shareholder
information* Conclusion • Key points • Check your learning •
Answers • Discussion questions • Assignment
Case study: Elizabeth Lo and friends 251
12 Contemporary issues in financial reporting 255
Learning objectives • Accounting for changing prices* Goodwill
and brands • International accounting • Social and environmental
reporting • Summary financial statements • Conclusion •
Key points • Check your learning • Answers • Discussion questions
PART 5 COST ACCOUNTING
13 Cost accounting procedures 271
Learning objectives • Nature and purpose • Historical review •
Planning and control • Implementation procedure • Conclusion •
Key points • Check your learning • Answers • Questions
Case study: No problem 289
14 Direct costs 292
Learning objectives • Direct material costs • Selecting a method •
Direct labour • Other direct costs • Conclusion • Key points •
Check your learning • Answers • Questions
15 Absorption costing 311
Learning objectives • Production overhead • A comprehensive
example • Non-production overhead • Predetermined rates •
Conclusion • Key points • Check your learning • Answers •
Questions
16 Marginal costing 336
Learning objectives • Fixed costs • Method • Application • Criticisms •
Formulae • An illustrative example • Limiting factors • Conclusion •
Key points • Check your learning • Answers • Questions
Case study: A special order 359
vii
CONTENTS
PART 6 PLANNING AND CONTROL
17 Budgetary planning systems 365
Learning objectives • Budgeting and budgetary control • Procedure •
Functional budgets • An illustrative example • Fixed and flexible
budgets • Conclusion • Key points • Check your learning • Answers •
Questions
Case study: It can t be done 390
18 Standard costing systems 393
Learning objectives • Background • Administration • Variance
analysis • An illustrative example • Sales variances • Operating
statements • Conclusion • Key points • Check your learning •
Answers • Questions
19 Capital expenditure and investment 424
Learning objectives • Background • Selecting projects • Sources of
finance • Conclusion • Key points • Check your learning • Answers •
Questions
20 Contemporary issues in management accounting 449
Learning objectives • Background • Activity-based costing •
Just-in-time manufacturing • Total quality management •
Other developments • Conclusion • Key points • Check your learning •
Answers • Questions
Appendix 1: Further reading 457
Appendix 2: Discount table 459
Appendix 3: Answers to end-of-chapter questions 460
Index 539
viii
|
| adam_txt |
Contents Preface ix
Acknowledgements xiv
PART 1 INTRODUCTION TO ACCOUNTING
1 The accounting world 3
Learning objectives • The nature and purpose of accounting • Accounting
and the non-accountant • Branches of accounting • The accountancy
profession • Types of entity • Conclusion • Key points • Check your
learning • Answers • Questions
PART 2 FINANCIAL ACCOUNTING
2 Accounting rules 25
Learning objectives • Boundary rules • Measurement rules • Ethical
rules • Summary of the basic accounting rules • A conceptual
framework • Conclusion • Key points • Check your learning •
Answers • Questions
3 Recording data 4i
Learning objectives • The dual aspect rule • Working with accounts •
A ledger account example • Balancing the accounts • The trial
balance • Conclusion • Key points • Check your learning • Answers •
Questions
4 Basic financial accounts 72
Learning objectives • Cash versus profit • Preparation • An
illustrative example • Format • Conclusion • Key points •
Check your learning • Answers • Questions
v
CONTENTS 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 • Answers • Questions
6 Manufacturing accounts H6
Learning objectives • Contents • Construction • Links with the
other accounts • Conclusion • Key points • Check your learning •
Answers • Questions
7 Company accounts 127
Learning objectives • Limited liability • Structure and operation •
The profit and loss account • The balance sheet • A comprehensive
example • Conclusion • Key points • Check your learning • Answers •
Questions
PART 3 FINANCIAL PERFORMANCE
8 Cash flow statements 153
Learning objectives • Profit and cash flow • Construction •
Direct and indirect methods • Conclusion • Key points • Check your
learning • Answers • Questions
9 Interpretation of accounting data 172
Learning objectives • Background • Ratio analysis • Profitability
ratios • Liquidity ratios • Efficiency ratios • Investment ratios •
An illustrative example • Interpretation • Conclusion • Key points •
Check your learning • Answers • Summary of the main ratios •
Questions
Case study: Not so secure 209
PART 4 FINANCIAL REPORTING
10 Disclosure of information 217
Learning objectives • User groups • Sources of authority •
Conclusion • Key points • Check your learning • Answers •
Discussion questions
vi
CONTENTS
11 The annual report 226
Learning objectives • Background • Introductory material •
Operational reports and reviews • The accounts • Shareholder
information* Conclusion • Key points • Check your learning •
Answers • Discussion questions • Assignment
Case study: Elizabeth Lo and friends 251
12 Contemporary issues in financial reporting 255
Learning objectives • Accounting for changing prices* Goodwill
and brands • International accounting • Social and environmental
reporting • Summary financial statements • Conclusion •
Key points • Check your learning • Answers • Discussion questions
PART 5 COST ACCOUNTING
13 Cost accounting procedures 271
Learning objectives • Nature and purpose • Historical review •
Planning and control • Implementation procedure • Conclusion •
Key points • Check your learning • Answers • Questions
Case study: No problem 289
14 Direct costs 292
Learning objectives • Direct material costs • Selecting a method •
Direct labour • Other direct costs • Conclusion • Key points •
Check your learning • Answers • Questions
15 Absorption costing 311
Learning objectives • Production overhead • A comprehensive
example • Non-production overhead • Predetermined rates •
Conclusion • Key points • Check your learning • Answers •
Questions
16 Marginal costing 336
Learning objectives • Fixed costs • Method • Application • Criticisms •
Formulae • An illustrative example • Limiting factors • Conclusion •
Key points • Check your learning • Answers • Questions
Case study: A special order 359
vii
CONTENTS
PART 6 PLANNING AND CONTROL
17 Budgetary planning systems 365
Learning objectives • Budgeting and budgetary control • Procedure •
Functional budgets • An illustrative example • Fixed and flexible
budgets • Conclusion • Key points • Check your learning • Answers •
Questions
Case study: It can't be done 390
18 Standard costing systems 393
Learning objectives • Background • Administration • Variance
analysis • An illustrative example • Sales variances • Operating
statements • Conclusion • Key points • Check your learning •
Answers • Questions
19 Capital expenditure and investment 424
Learning objectives • Background • Selecting projects • Sources of
finance • Conclusion • Key points • Check your learning • Answers •
Questions
20 Contemporary issues in management accounting 449
Learning objectives • Background • Activity-based costing •
Just-in-time manufacturing • Total quality management •
Other developments • Conclusion • Key points • Check your learning •
Answers • Questions
Appendix 1: Further reading 457
Appendix 2: Discount table 459
Appendix 3: Answers to end-of-chapter questions 460
Index 539
viii |
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| spelling | Dyson, John Richard Verfasser aut Accounting for non-accounting students J. R. Dyson 4. ed. London Pitman 1997 XIV, 544 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Englisch (DE-588)4014777-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content (DE-588)4123623-3 Lehrbuch gnd-content Englisch (DE-588)4014777-0 s Rechnungswesen (DE-588)4048732-5 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016832674&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
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| title_short | Accounting for non-accounting students |
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