ABSTRACT

'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.

part One|28 pages

Introduction to Accounting

chapter Chapter 1|17 pages

The role of accounting in business decision making

chapter Chapter 2|9 pages

The main accounting reports

part Two|104 pages

Accounting Statements: Nature and Preparation

chapter Chapter 3|22 pages

The balance sheet

chapter Chapter 4|24 pages

The profit and loss account — nature and purpose

chapter Chapter 5|17 pages

The profit and loss account — form and content

chapter Chapter 6|17 pages

The measurement of profit — depreciation

chapter Chapter 7|8 pages

Measurement problems — stock valuation

part Three|61 pages

Practical Accounting

chapter Chapter 9|20 pages

Practical accounting — ledger accounts

chapter Chapter 10|27 pages

Ledger accounts — further complications

chapter Chapter 11|12 pages

Accounting systems

part Four|106 pages

Accounting for Companies: The Regulatory Framework

chapter Chapter 12|35 pages

An introduction to the accounts of limited companies

chapter Chapter 13|10 pages

Accounting for companies

chapter Chapter 14|23 pages

The regulatory framework

chapter Chapter 15|18 pages

The accounts of groups of companies: 1

chapter Chapter 16|18 pages

The accounts of groups of companies: 2

part Five|187 pages

The Analysis and Interpretation of Accounts

chapter Chapter 17|25 pages

The cash flow statement

chapter Chapter 19|36 pages

The analysis of financial statements: 1

chapter Chapter 20|26 pages

The analysis of financial statements: 2

chapter Chapter 21|14 pages

The analysis of financial statements: 3

chapter Chapter 22|22 pages

The conventions and the conceptual framework

chapter Chapter 23|30 pages

Measurement of profit and capital maintenance