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Business Accounting: An Introduction to Financial and Management Accounting

Jill Collis, Andrew Derek Holt, Roger Hussey

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Abstract

PART I: THE WORLD OF ACCOUNTING AND FINANCE Introduction to Business Accounting.- The Importance of Cash.- PART II: FINANCIAL ACCOUNTING The Accounting System.- Regulatory Framework for Financial Reporting.- Conceptual framework for Financial Reporting.- Statement of Comprehensive Income.- Statement of Financial Position.- Consolidated Financial Statements.- Analysing Financial Statements.- Ethics, Governance and Corporate Social Reporting.- PART III: MANAGEMENT ACCOUNTING The Importance of Cost Information.- Costing for Product Direct Costs.- Costing for Indirect Costs.- Costing for Specific Orders and Continuous Operations.- Activity-based Costing.- Marginal Costing.- Budgetary Control.- Standard Costing.- Capital Investment Control.- Discounting Methods of Investment Appraisal.- Issues in Management Accounting.- Appendix: Present Value Table.- Acronyms.- Glossary of terms.- Index.

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PART I: THE WORLD OF ACCOUNTING AND FINANCE Introduction to Business Accounting.- The Importance of Cash.- PART II: FINANCIAL ACCOUNTING The Accounting System.- Regulatory Framework for Financial Reporting.- Conceptual framework for Financial Reporting.- Statement of Comprehensive Income.- Statement of Financial Position.- Consolidated Financial Statements.- Analysing Financial Statements.- Ethics, Governance and Corporate Social Reporting.- PART III: MANAGEMENT ACCOUNTING The Importance of Cost Information.- Costing for Product Direct Costs.- Costing for Indirect Costs.- Costing for Specific Orders and Continuous Operations.- Activity-based Costing.- Marginal Costing.- Budgetary Control.- Standard Costing.- Capital Investment Control.- Discounting Methods of Investment Appraisal.- Issues in Management Accounting.- Appendix: Present Value Table.- Acronyms.- Glossary of terms.- Index.

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Available abstract

PART I: THE WORLD OF ACCOUNTING AND FINANCE Introduction to Business Accounting.- The Importance of Cash.- PART II: FINANCIAL ACCOUNTING The Accounting System.- Regulatory Framework for Financial Reporting.- Conceptual framework for Financial Reporting.- Statement of Comprehensive Income.- Statement of Financial Position.- Consolidated Financial Statements.- Analysing Financial Statements.- Ethics, Governance and Corporate Social Reporting.- PART III: MANAGEMENT ACCOUNTING The Importance of Cost Information.- Costing for Product Direct Costs.- Costing for Indirect Costs.- Costing for Specific Orders and Continuous Operations.- Activity-based Costing.- Marginal Costing.- Budgetary Control.- Standard Costing.- Capital Investment Control.- Discounting Methods of Investment Appraisal.- Issues in Management Accounting.- Appendix: Present Value Table.- Acronyms.- Glossary of terms.- Index.

Key concepts: Accounting, Management accounting, Financial accounting, Accounting management, Accounting information system, Cost accounting, Business, Accounting standard

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