Accounting and Finance for Non-specialists
The growth in the provision of education through open learning, coupled with increased pressures on teaching resources, has led to a greater emphasis on student-centred learning. Concurrently, the spread of modularization is giving students a broader choice of subjects to study beyond their major discipline, including elements of accounting and finance. Conceived in response to this shift in approach and the growth of non-specialist classes, the text covers the principles of financial accounting, management accounting and financial management, emphasizing the application and interpretation of information for decision-making. Effective teaching and learning are facilitated through a variety of distinctive features; these are designed to encourage interaction and allow for flexible study and assessment; they have been expanded and improved in this second edition to include more integrated activities and self-assessment questions, all with answers; new end-of-chapter review questions; more end-of-chapter examination-style questions, now graded by their difficulty, with selected solutions; and new glossary of terms.
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Measuring and Reporting Financial Position 6
The basis of valuation of assets on the balance sheet
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31 December accounting information Alexis Plc amount assess bad debts balance sheet basis bonus issue budget calculated Capital and reserves Cash at bank cash flow statement cash inflow cent chapter Closing stock company law considered convention Cost of sales current assets current liabilities customers decision depreciation charge direct labour hour Direct materials directors discount dividend ended 31 March example expenses figure financial position financial statements fixed assets fixed costs Freehold full cost Gross profit increase interest investment investors Less limited companies loan long-term loss account machine method month Motor Motor van normally ordinary shares overdraft owners paid particular payment plans production profit and loss profit before depreciation purchased ratio Retained profit revenue sell share capital Share premium account short-term sold suppliers taxation Trade creditors trade debtors users variable costs variance wealth