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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