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Accounting for non-accounting students / J.R. Dyson.

By: Dyson, J. R. (John R.).
Material type: materialTypeLabelBookPublisher: Harlow : FT Prentice Hall, 2004Edition: 6th ed.Description: xvii, 580 p. : ill. (some col.) ; 25 cm. + pbk.ISBN: 0273683853.Subject(s): AccountingDDC classification: 657
Contents:
Part 1: Introduction to accounting -- The accounting world -- Accounting rules -- Part 2: Financial accounting -- Recording data -- Sole trader accounts -- Last minute adjustments -- Company accounts -- Other entity accounts -- Cash flow statements -- Case studies -- Part 3: Financial reporting -- Information disclosure -- The annual report -- The annual accounts -- Interpretation of accounts -- Contemporary issues -- Case studies -- Part 4: Management accounting -- Foundations -- Direct costs -- Indirect costs -- Budgeting -- Standard costing -- Contribution analysis -- Specific decisions -- Capital investment -- Emerging issues -- Case studies.
Holdings
Item type Current library Call number Copy number Status Barcode
General lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00080023
Total holds: 0

Enhanced descriptions from Syndetics:

'Accounting for Non-Accounting Students' offers a clear and non-technical introduction to the basic principles of both financial and management accounting. The sixth edition includes a wide selection of news articles and real-world accounts allowing students to relate their learning to practice.

Includes index.

Part 1: Introduction to accounting -- The accounting world -- Accounting rules -- Part 2: Financial accounting -- Recording data -- Sole trader accounts -- Last minute adjustments -- Company accounts -- Other entity accounts -- Cash flow statements -- Case studies -- Part 3: Financial reporting -- Information disclosure -- The annual report -- The annual accounts -- Interpretation of accounts -- Contemporary issues -- Case studies -- Part 4: Management accounting -- Foundations -- Direct costs -- Indirect costs -- Budgeting -- Standard costing -- Contribution analysis -- Specific decisions -- Capital investment -- Emerging issues -- Case studies.

Table of contents provided by Syndetics

  • Part 1 Introduction To Accounting
  • 1 The accounting world
  • 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
  • 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
  • Learning objectives
  • 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
  • Learning objectives
  • Cash versus profit
  • Preparation
  • An illustrative example
  • Format
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • 5 Accounting for adjustments
  • 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
  • Learning objectives
  • Construction
  • Links with the other accounts
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • 7 Company accounts
  • 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
  • Learning objectives
  • Profit and cash flow
  • Construction
  • Direct and indirect methods
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • 9 Interpretation of accounts
  • 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
  • Part 4 Financial Reporting
  • 10 Disclosure of information
  • Learning objectives
  • User groups
  • Sources of authority
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Discussion questions
  • 11 The annual report
  • 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
  • 12 Contemporary issues in financial reporting
  • 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
  • Learning objectives
  • Nature and purpose
  • Historical review
  • Planning and control
  • Implementation procedure
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • Case study
  • 14 Direct costs
  • Learning objectives
  • Direct material costs
  • Selecting a method
  • Direct labour
  • Other direct costs
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • 15 Absorption costing
  • Learning objectives
  • Production overhead
  • A comprehensive example
  • Non-production overhead
  • Pre-determined rates
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • 16 Marginal costing
  • Learning objectives
  • Fixed costs
  • Method
  • Application
  • Criticisms
  • Formulae
  • An illustrative example
  • Limiting factors
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • Case study
  • Part 6 Planning and Control
  • 17 Budgetary planning systems
  • Learning objectives
  • Budgeting and budgetary control
  • Procedure
  • Functional budgets
  • Illustrative example
  • Fixed and flexible budgets
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • Case study
  • 18 Standard costing systems
  • Learning objectives
  • Background
  • Administration
  • Variance analysis
  • An illustrative example
  • Sales variances
  • Operating systems
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • 19 Capital expenditure and investment
  • Learning objectives
  • Background
  • Selecting projects
  • Sources of finance
  • Conclusion
  • Key points
  • Check your learning
  • Answers
  • Questions
  • 20 Contemporary issues in management accounting
  • 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
  • Appendix 2 Discount table
  • Appendix 3 Answers to end of chapter questions
  • Index