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Full Description
This is one of six book in the Business in Context series which aims to provide texts for introductory business studies courses which are business-oriented rather than discipline-oriented. "Accounting in a Business Context" offers a comprehensive introduction to all financial and management accounting concepts and techniques required by business students, enabling them to identify and understand the important issues concerning accounting information: how it is presented; why it is presented in this way; and most importantly, how it can be used to best effect in a business context. Case studies, highlighted key concepts, recommended further reading, questions and exercises are included in all chapters. This book should be of interest to degree, diploma (eg. BTEC Higher) or postgraduate students of business, management, accountancy; and business-related professional examinations.
Contents
Introduction to accounting; wealth and the measurement of profit; the measurement of wealth; the profit and loss account; introduction to the worksheet; stocks and work in progress; debtors, creditors, accruals and pre-payments; fixed assets and depreciation; final accounts, partnerships and companies; financial statements analysis; internal users and internal information; planning and control; cost behaviour and cost volume - profit analysis; accounting for overheads and products costs; accounting for decision making - when there are no resource constraints; accounting for decision making - resource constraints and decisions which are initially exclusive; budgets.
