Accounting For Non-Specialists

"Accountancy for Non-Specialists" is a resource for professionals and non professionals who are familiar with accounting practices but have never received training. As well as a thorough treatment of core material on financial and management accounting, this book provides coverage of other important topics such as the regulatory framework, corporate governance, creative accounting, international accounting and strategic management accounting. The text blends theory and practice by stressing the underlying concepts and context of accounting and supplemented by working examples to illustrate key issues. NOTE: The primary audience for this book is the UK, however it also contains references to, and includes a chapter on international accounting. Review: "...This is an excellent introductory text with some novel features ...an eclectic range of sources ...make for a more stimulating text book--one that you may actually enjoy reading!..." (Accountancy Ireland, December 2002) "...This is a new textbook that benefits from an authorial voice underpinned by technical competence. Its humour and authority will, in different ways, benefit both Miss Blimber and the Fruit Bat. It is set up well to become a key text in its chosen domain..." (Accounting Education) "...This is one of few books that blends theory and techniques with humour...a very good textbook who have begun basic accountancy courses..." (Money Matters, April 2003) Contents: About the Author.About the Book: Background, The Market, Scope, Coverage, Special Features.Acnowledgments.Dedication.Introduction to Accounting. Section A: Financial Accounting: The Techniques. The Accounting Background. Recording: Double--Entry Bookkeeping. Main Financial Statements: The Profit and Loss Account. Main Financial Statements: The Balance Sheet. Preparing the Financial Statements. Partnerships and Limited Companies. Main Financial Statements: The Cash Flow Statement. Interpretation of Accounts. Section B: Financial Accounting: The Context. Regulatory and Conceptual Frameworks. Measurement Systems. The Annual Report. Creative Accounting. International Accounting. Section C: Management Accounting. Introduction to Management Accounting. Costing Planning and Control: Budgeting. Planning and Control: Standard Costing. Short--Term Decision Making. Strategic Management Accounting. Long--Term Decision Making: Capital Investment Appraisal. The Management of Working Capital and Sources of Finance. Index. Author Biography: MICHAEL JONES is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at Cardiff Business School.