Accounting for Business
David Harvey Professor
of the Faculty of Commerce, University of Southern Queensland, Toowoomba, Queensland.
Edward McLaney Academic Group Leader in Accounting, University of Plymouth Business
School
P Atrill Head of Department of Accounting and Law, University of Plymouth Business
School
- Designed
to support a lecture programme and independent learning
- Student
centred and student tested
- Established
text
- Worked
examples and self-test activities throughout
In brief
Accounting for Business is
ideal for undergraduate students on business and accounting courses who need to understand
the nuts and bolts of financial accounting. This popular textbook has always enjoyed a
deserved reputation for accessibility and thoroughness. Now in its third edition, its
contents have been fully updated and restructured to make them even easier to use. Readers
will benefit from the coverage of current accounting practices and legislation, in
addition to the range of worked examples and self-test activities throughout the book.
Accounting for Business
clearly explains accounting information's role in making sound business decisions and
focuses upon the aspects of accounting practice which are most relevant to the
non-specialist manager. It is ideal for first year undergraduates of business studies,
higher students and those pursuing professional accountancy qualifications.
This third edition has been restructured, to further enhance its 'student centred'
approach. The content has now been broken down into 25 roughly equivalent 'bite-sized'
individual study topics. Each of these requires 6 hours of study time, enabling this book
to support a full scale semester course with two topics a week, or a full year course at
one topic a week.
Includes a wide selection of topical case studies, with a broad spread of international
examples.
Contents
Introduction to accounting
The main accounting reports; Accounting statements: nature and preparation
The balance sheet; The profit and loss account: nature and purpose; The profit and loss
account: form and content; The measurement of profit: depreciation; Measurement problems:
stock valuation; Profit measurement: bad and doubtful debts; Practical accounting -
Practical accounting: ledger accounts; Ledger accounts: further complications; Accounting
systems; Accounting for companies: the regulatory framework An introduction to the
accounts of limited companies; Accounting for companies; The regulatory framework; The
accounts of groups of companies 1; The accounts of groups of companies 2; The analysis and
interpretation of accounts The cash flow statement; The use of financial statements
for planning and decision making; The analysis of financial statements 1; The analysis of
financial statements 2; The analysis of financial statements 3; The conventions and the
conceptual framework; Measurement of profit and capital maintenance; Solutions to
self-assessment questions.
Readership: UK students
studying Batchelors courses with finance specialisms. * Students studying AAT, ACCA and
CIMA courses. Commonwealth students studying modular business studies courses. * MBA
students. * Managers on short executive finance courses.
544 pages