Synopses & Reviews
The prime objective of this long-established book is to provide the student with a broad perspective of business accounting based upon a sound conceptual framework. It does this by integrating the theory with the application, presenting accounting concepts as simply and directly as possible, and stimulating independent thought on the part of the reader.
Review
"...a long-established book intended to provide students with a broad perspective of business accounting based on a sound conceptual framework, by integrating theory with application and presenting accounting concepts simply and directly, and stimulating independent thought.""--
Accounting World, 1990Review
"...a long-established book intended to provide students with a broad perspective of business accounting based on a sound conceptual framework, by integrating theory with application and presenting accounting concepts simply and directly, and stimulating independent thought.""--Accounting World, 1990
About the Author
R. J. Bull BSc (Econ), FCCA, is Former Director and Chief Executive at Polytechnic South West.
Lindsey M. Lindley BSc, ACA, Cert Ed, is Senior Lecturer at Plymouth Business School, University of Plymouth.
David A. Harvey BSc (Econ), MSc, PhD, IPFA, is Principal Lecturer at Plymouth Business School, University of Plymouth.
Table of Contents
I. The Accounting Environment 1. The Scope and Environment of Business Accounting
II. Financial Accounting Theory and Practice
2. The Balance Sheet
3. Income Measurement - Expense
4. Income Measurement - Revenue
5. Accounting Records - An Introduction to Bookkeeping
6. Income Measurement -The Valuation and Depreciation of Fixed Assets
7. Income Measurement - The Valuation of Current Assets
8. Further Aspects of Financial Records
9. The Partnership
10. The Public Limited Company - Capital Structure and Financial Reporting
11. The Public Limited Company - Changes in Capital Structure and Groups of Companies
12. Value and Income Measurement
III. Financial Planning and Control
13. Elements of Cost Accounting
14. Budgets and Budgetary Control
15. Standard Costs and Variance Analysis
16. Accounting for Business Decisions - The Capital Investment Decision
17. Accounting for Business Decisions - Short-term Decisions
18. The Management of Working Capital
19. Performance Analysis
Index