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Accounting and Finance for Non-Specialists / Peter Atrill and Eddie McLaney.

By: Contributor(s): Material type: TextTextPublication details: New York : Financial Times, 2000.Edition: 3rd edDescription: p. cmISBN:
  • 027364632X (alk. paper)
Subject(s): LOC classification:
  • HF5635 .A882 2000
Contents:
Table of contents: 1. Introduction to accounting and finance: Introduction; Objectives; Nature and role of accounting and finance; Accounting and user needs; Accounting as a service function; Costs and benefits of accounting information; Planning and control; Business objectives; Why do I need to know anything about accounting and finance?; Financial and management accounting; Summary; Key terms; Further reading; Review questions.2. Measuring and reporting financial position: Introduction; Objectives; The major financial statements - an overview; The balance sheet; The effect of trading operations on the balance sheet; The classification of assets; The classification of claims; Balance sheet formats; The balance sheet as a position at a point in time; Accounting conventions and the balance sheet; The basis of valuation of assets on the balance sheet; Interpreting the balance sheet; Summary; Key terms; Review questions; Examination-style questions.3. Measuring and reporting financial performance: Introduction; Objectives; The profit and loss account (income statement); Relationship between the profit and loss account and balance sheet; The format of the profit and loss account; The profit and loss account - some further aspects; Profit measurement and the recognition of revenue; Profit measurement and the recognition of expenses; Profit measurement and the calculation of depreciation; Profit measurement and the valuation of stocks; Profit measurement and the problem of bad and doubtful debts; Interpreting the profit and loss account; Summary; Key terms; Review questions; Examination-style questions.4. Accounting for limited companies: Introduction; Objectives; The nature of limited companies; Management of companies - the role of directors; Public and private companies; Capital (owners' claim) of limited companies; Restrictions of the right of shareholders to make drawings of capital; The profit and loss account and balance sheet of limited companies; The direct.
Summary: Summary: Now in its third edition, this successful text introduces the basic principles and underlying concepts of accounting and finance. It adopts a practical, non-technical approach, making it the ideal text for students from non-accounting disciplines.The text is written from a 'user' perspective, demonstrating ways in which accounting statements and financial information can be used to improve the quality of decision making.The third edition has been updated throughout and retains the following features:? Open-learning approach with numerous activities, worked examples and questions interspersed throughout the text to aid understanding ? Range of graded end-of-chapter assessment material, including review questions and examination style questions. ? Key terms explained at the end of each chapter and included in a comprehensive glossary.Accounting and Finance for Non-specialists,3e is aimed primarily at students who are not majoring in accounting or finance but who are studying introductory level accounting as part of their course.
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Includes index.

Table of contents: 1. Introduction to accounting and finance: Introduction; Objectives; Nature and role of accounting and finance; Accounting and user needs; Accounting as a service function; Costs and benefits of accounting information; Planning and control; Business objectives; Why do I need to know anything about accounting and finance?; Financial and management accounting; Summary; Key terms; Further reading; Review questions.2. Measuring and reporting financial position: Introduction; Objectives; The major financial statements - an overview; The balance sheet; The effect of trading operations on the balance sheet; The classification of assets; The classification of claims; Balance sheet formats; The balance sheet as a position at a point in time; Accounting conventions and the balance sheet; The basis of valuation of assets on the balance sheet; Interpreting the balance sheet; Summary; Key terms; Review questions; Examination-style questions.3. Measuring and reporting financial performance: Introduction; Objectives; The profit and loss account (income statement); Relationship between the profit and loss account and balance sheet; The format of the profit and loss account; The profit and loss account - some further aspects; Profit measurement and the recognition of revenue; Profit measurement and the recognition of expenses; Profit measurement and the calculation of depreciation; Profit measurement and the valuation of stocks; Profit measurement and the problem of bad and doubtful debts; Interpreting the profit and loss account; Summary; Key terms; Review questions; Examination-style questions.4. Accounting for limited companies: Introduction; Objectives; The nature of limited companies; Management of companies - the role of directors; Public and private companies; Capital (owners' claim) of limited companies; Restrictions of the right of shareholders to make drawings of capital; The profit and loss account and balance sheet of limited companies; The direct.

Summary: Now in its third edition, this successful text introduces the basic principles and underlying concepts of accounting and finance. It adopts a practical, non-technical approach, making it the ideal text for students from non-accounting disciplines.The text is written from a 'user' perspective, demonstrating ways in which accounting statements and financial information can be used to improve the quality of decision making.The third edition has been updated throughout and retains the following features:? Open-learning approach with numerous activities, worked examples and questions interspersed throughout the text to aid understanding ? Range of graded end-of-chapter assessment material, including review questions and examination style questions. ? Key terms explained at the end of each chapter and included in a comprehensive glossary.Accounting and Finance for Non-specialists,3e is aimed primarily at students who are not majoring in accounting or finance but who are studying introductory level accounting as part of their course.

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