- ホーム
- > 洋書
- > 英文書
- > Business / Economics
基本説明
Covers the basic techniques and underlying theoretical concepts in accounting and show how these are applied in various circumstances.
Full Description
The fully revised and updated Third Edition of this textbook provides an accessible introduction to accounting for students coming to the subject for the first time. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.
This New Edition incorporates major changes which improve and update the previous edition. It can be easily used by students working on their own, as well as in a classroom environment.
It provides:
- Fully illustrated & worked examples
- Student Activities
- End of chapter questions, many of which have been taken from major accounting examination bodies.
-The solutions to all activities are given at the end of each chapter, and answers to the end of chapter questions are also supplied.
Introduction to Accounting is an essential textbook for undergraduate accounting students. It is designed to meet the needs of both the non-specialist and those intending to specialise in accounting at undergraduate and also postgraduate levels. The Solutions Manual will be available via the SAGE website.
Contents
THE FRAMEWORK OF ACCOUNTING
The Accounting Process
Suppliers of Accounting Information
Financial Accounting and Management Accounting Compared
External Users of Accounting Information
Principal Accounting Statements
THE BALANCE SHEET
The Entity Concept
Classification of Assets and Sources of Finance
The Accounting Equation: A Further Illustration
Raising Further Finance
The Investment Decision
Business Development
The Trading Cycle
Reporting Changes in Owner's Capital
Assets = Capital + Liabilities
Valuation of Assets
PROFIT CALCULATED AS THE INCREASE IN CAPITAL
Profitable Activity
Profit and Changes In Gross Assets
Balance Sheet Presentation: Vertical Format
Profits, Losses and Changes In Net Assets
Profit Measured By Capital Changes
Capital Injections and Withdrawals
THE PREPARATION OF ACCOUNTS FROM CASH OR INCOMPLETE RECORDS
Accounting Systems and Information Requirements
The Matching Concept
Gross Profit and Net Profit
The Problem of Periodic Profit Calculation
The Identification of Revenue: The Realization Concept
Matching Expenditure With Revenue: The Benefit Principle
The Preparation of Accounts From Cash Records: A Worked Example
Clubs and Societies
THE DOUBLE ENTRY SYSTEM I
The Inital Recording of Transactions
Introduction
Cash Flows
Flows Of Goods And Services
THE DOUBLE ENTRY SYSTEM II
Ledger Accounts and the Trial Balance
Introduction
The Interlocking Effect of Transactions
Ledger Accounts
Books of Prime Entry
Control Accounts For Debtors and Creditors
The Trial Balance
Computerized Accounting Systems
Advantages of Double Entry
THE DOUBLE ENTRY SYSTEM III
Periodic Accounting Reports
Periodic Accounts
Adjustments To The Trial Balance
Stocks (Inventories)
Depreciation
Disposal of Fixed Assets
Prepayments and Accruals
Bad Debts
The Adjusted Trial Balance
ASSET VALUATION, PROFIT MEASUREMENT AND THE UNDERLYING ACCOUNTING CONCEPTS
Asset Valuation and Profit Measurement
Tangible Fixed Assets
Intangible Fixed Assets
Stock Valuation Methods
Accounting Concepts
PARTNERSHIPS
Introduction
The Partnership Agreement
The Creation of A Partnership
The Division of Profit
Capital and Current Accounts
Changes in Membership
Change in Profit-Sharing Ratio
Dissolution of Partnerships
COMPANY ACCOUNTS
Formation of Registered Companies
The Annual Report
Other Sources of Information
Share Capital
Share Premium Account
Share Forfeiture
The Rights Issue
Loan Capital and Debentures
The Appropriation Account
Revaluation Reserve
Redemption of Debentures
Bonus (Capitalization, Scrip) Issue of Shares
Reporting Financial Performance (FRS 3)
Groups of Companies
Goodwill and Intangible Assets (FRS 10)
Research and Development (SSAP 13)
Limitations of Company Accounts
INTERPRETATION OF ACCOUNTS
The Cash Flow Statement
Introduction
Format
Statement Construction
Some Complexities of The Cash Flow Statement
Interpretation using The Cash Flow Statement
INTERPRETATION OF ACCOUNTS
Ratio Analysis
The Need for Profit and Cash
Principles of Ratio Analysis
Classification of Accounting Ratios
Return on Capital Employed
Profit Ratios
Solvency Ratios
Asset Turnover Ratios
Relationship Between Accounting Ratios
Gearing (or Leverage)
Cash Flow Statement Ratios
Limitations of Accounting Ratios
Linking Together Cash Flow Analysis and Ratio Analysis
DECISION-MAKING
Introduction
Cost Behaviour
Total Costing and Overhead Recovery Rates
Investment Appraisal
Forecast Results
STANDARD COSTING AND BUDGETARY CONTROL
Introduction
Budgetary Control
Preparation of Budgets
Standard Costing
Calculation of Variances
End of chapter questions (After each chapter)
Solutions to activities (After each chapter)
