An introduction to accounting and finance in business:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Milton Keynes
Open Univ.
2011
|
| Edition: | 4. ed. |
| Series: | An introduction to business studies
3 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 124 S. Ill., graph. Darst. |
| ISBN: | 9781848736528 |
Staff View
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| 490 | 1 | |a An introduction to business studies |v 3 | |
| 653 | |a Buchhaltung | ||
| 653 | |a Management | ||
| 653 | |a Finanzierung | ||
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Record in the Search Index
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| adam_text | Titel: An introduction to accounting and finance in business
Autor: Open Business School Milton Keynes
Jahr: 2011
Contents
Introduction to Book 3 5
Aims and objectives 5
Structure 6
Session 1 What is accounting? 7
1.1 Why do we need accounting? 7
1.2 The users and usefulness of financial information 8
1.3 How accounting began 14
1.4 Accounting information systems 16
1.5 Accounting as an organisational resource conversion
process 17
1.6 Conclusion 19
1.7 Learning outcomes 19
Session 2 Businesses and cash accounting 20
2.1 Accounting in different types of business 20
2.2 Paula s Pipes 21
2.3 Financial stakeholders 22
2.4 The accounting equation and principles of double-entry
bookkeeping 29
2.5 Cash accounting 33
2.6 Conclusion 36
2.7 Learning outcomes 37
Session 3 The accounting statements 38
3.1 The three main accounting statements 38
3.2 The profit and loss account 39
3.3 Recognising revenues 43
3.4 Recognising expenses 45
3.5 Taking money out 47
3.6 The balance sheet 49
3.7 The cash flow statement 59
3.8 Cash forecasting 63
3.9 Conclusion 68
3.10 Learning outcomes 69
Session 4 The accounting world 70
4.1 The conceptual framework of accounting 70
4.2 Value 74
4.3 Branches of accounting 76
4.4 The difference between financial and management
accounting 77
4.5 The accounting profession and regulation 81
4.6 The image of accountancy 83
4.7 Conclusion 87
4.8 Learning outcomes 88
Session 5 Budgets and the budgeting process 89
5.1 Budgets and budgetary control 89
5.2 Preparing and using budgets 90
5.3 Different types of costs and their impact on budgets 95
5.4 Behavioural consequences of budgets 97
5.5 Conclusion 100
5.6 Learning outcomes 101
Conclusion to Book 3 102
References 103
Essential Reading 1 104
Essential Reading 2 108
Essential Reading 3 116
Acknowledgements 122
Module team 122
|
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| id | DE-604.BV040368676 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:22:39Z |
| institution | BVB |
| isbn | 9781848736528 |
| language | English |
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| physical | 124 S. Ill., graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
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| publisher | Open Univ. |
| record_format | marc |
| series | An introduction to business studies |
| series2 | An introduction to business studies |
| spelling | Day, Judy Verfasser aut An introduction to accounting and finance in business written and coordinated by Judy Day and Vira Krakhmal 4. ed. Milton Keynes Open Univ. 2011 124 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier An introduction to business studies 3 Buchhaltung Management Finanzierung Krakhmal, Vira Verfasser aut An introduction to business studies 3 (DE-604)BV040790651 3 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025222329&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Day, Judy Krakhmal, Vira An introduction to accounting and finance in business An introduction to business studies |
| title | An introduction to accounting and finance in business |
| title_auth | An introduction to accounting and finance in business |
| title_exact_search | An introduction to accounting and finance in business |
| title_full | An introduction to accounting and finance in business written and coordinated by Judy Day and Vira Krakhmal |
| title_fullStr | An introduction to accounting and finance in business written and coordinated by Judy Day and Vira Krakhmal |
| title_full_unstemmed | An introduction to accounting and finance in business written and coordinated by Judy Day and Vira Krakhmal |
| title_short | An introduction to accounting and finance in business |
| title_sort | an introduction to accounting and finance in business |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025222329&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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