Synopses & Reviews
Accounting in a Business Context covers all the key areas of financial and management accounting, but is written specifically for non-accounting students. It focuses on how managers will actually use information, rather than how accountants prepare it. This way it avoids burdening the general business student with unnecessary technical skills or obscuring the core management issues with accounting jargon. This fully updated and revised edition takes account of all the latest ASB developments, and includes new material on ratio analysis and activity based costing.
About the Author
Professor Aidan Berry, BA, FCA, is Head of the Business School at the University of Brighton. His research interests include public sector accounting and bank lending to small businesses. He is co-author of Accounting in a Business Context, Bank Lending: Beyond the Theory, Business Accounting for Hospitality and Tourism and Selecting and Managing a Non-executive Director.Robin Jarvis is Professor of Accounting at Kingston Business School. He is co-author of Microcomputers and Accounting, Bank Lending: Beyond the Theory and Accounting in a Business Context
Table of Contents
1. Introduction to Accounting. 2. Wealth and the Measurement of Profit. 3. The Measurement of Wealth. 4. The Profit and Loss Account. 5. Introduction to the Worksheet. 6. Stocks and Work in Progress. 7. Debtors, Creditors Accruals and Prepayments. 8. Fixed Assets and Depreciation. 9. Financing and Business Structures. 10. Final Accounts, Partnerships and Companies. 11. Cash Flow Statements. 12. Financial Statement Analysis. 13. Internal Users and Internal Information. 14. Planning and Control. 15. Cost Behaviour and Cost-Volume-Profit Analysis. 16. Accounting for Overheads and Products Cost. 17. Accounting for Decision Making: When There Are No Resource Constraints. 18. Accounting for Decision Making: Resource Constraints and Decisions which are Mutually Exclusive 19. Budgets. 20. Investment Decisions.