Elements of Accounting /
Philip Cahill.
- London : McGraw-Hill, 1998.
- vi, 376 p. ; 25 cm.
Includes index.
Why study accounting?; elements of an accounting system; double entry accounting 1; double entry accounting 2; basic accounting statements; the accounts production process; more complex accounting statements; published company accounts; cash flow statements; interpreting financial statements; the management accounting perspective; the measurement of cost; techniques for short term decisions; planning and control 1 - budgeting; planning and control 2 - standard costing; capital investment appraisal. Appendices: answers to end of chapter questions; discount tables; glossary of accounting terms.
Providing the basic principles of accounting for the non-specialist reader, this text assumes no prior knowledge of the subject. The material is presented in a manner intended to encourage lecturers and students to select topics required for their courses. Practice questions are included.