Accounting for Business
'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.
Designed to support a lecture programme and independent learning
Student centred and student tested
Worked examples and self-test activities throughout
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31 Balance b/d accounting information Activity adjustment amount bad debts provision beneﬁt calculated Capital and reserves cash ﬂow cash flow statement chapter closing stock company’s convention Corporation tax Cost of sales creditors Current assets Stock Current liabilities Debit debtors December 31 Balance depreciation provision difﬁcult disposal dividends effect ended 31 December equipment equity example expenses ﬁgure ﬁnal accounts ﬁnance ﬁnancial reports ﬁnancial statements ﬁrst ﬁxed assets Gross proﬁt group balance sheet H Ltd historic cost identiﬁed increase interest investment January ledger accounts less limited company liquidity loan loss account November 30 Ordinary share capital owners payment period preference shares prepared profit proﬁt after tax proﬁt and loss proﬁt margin proﬁt or loss proﬁtability purchased ratio reﬂect relating Rent result Retained proﬁt revenues Share premium account shareholders sold stock valuation subsidiary taxation trading transactions trial balance turnover users vehicles wages