Accounting: A Very Short Introduction

Front Cover
OUP Oxford, 2014 - Business & Economics - 137 pages
If you read the 'business pages' of a newspaper or if you listen to the financial news on the television or radio, you will often hear terms such as 'liability', 'balance sheet' or 'earnings'. These terms turn up in non-financial contexts as well: 'he was more of a liability than an asset'. If you invest in shares, have a building society account, or sit on a committee of the property company which owns your apartment block, you will receive financial statements every year. If you are a manager in a company, a hospital or a school, you will see accounting information often. This Very Short Introduction provides a guide to understanding and using accounting information. Christopher Nobes explains the main areas of accounting work, from bookkeeping and financial reporting to auditing and management accounting. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
 

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User Review  - Tobias.Bruell - www.librarything.com

Is what the title says. Clear and to the point. Personally, I would have liked chapter 3 (the fundamentals of accounting) to be longer and the later chapters (which to a large extent deal with accounting legislation) to be shorter. Also a few exercises would have been nice. Read full review

Contents

Introduction
1
The international evolution of accounting
13
The fundamentals of financial accounting
28
Financial reports of listed companies
48
International differences and standardization
68
Regulation and audit
77
Internal decisionmaking costs and volumes
93
Accounting as control
107
Epilogue
120
Further reading
126
Glossary of key terms
128
Index
133
A Very Short Introduction
138
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About the author (2014)

Christopher Nobes is Professor of Accounting at Royal Holloway College, University of London. He is also Professor of Accounting at the University of Sydney and Adjunct Professor of Accounting at the Norwegian Business School. He has written several popular works in the area of Accounting including Pocket Accounting: The Essentials of Accounting from A to Z (4th ed Economist Books, 2001) and the Dictionary of Accounting (Penguin, 2002).

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