Business accounting an introduction to financial and management accounting /: an introduction to financial and management accounting. (2012)

• Record Type: Book
• Further Information: Note: By Jill Collis, Andrew Holt, Roger Hussey.
• Other Names: Collis, Jill; Holt, Andrew (Andrew Derek); Hussey, Roger
• Contents: Front Cover ; Title Page ; Table of Contents; List of figures; List of tables; Preface; Acknowledgements; Acronyms; Part I: The world of accounting and finance; 1 Introduction to business accounting; 1.1 Introduction; 1.2 Business entities; 1.3 The accountancy profession; 1.4 Nature and purpose of accounting; 1.5 Overview of financial accounting; 1.6 Overview of management accounting; 1.7 Accounting principles; 1.8 Conclusions; Practice questions; 2 The importance of cash; 2.1 Introduction; 2.2 The finance gap; 2.3 Main sources of finance; 2.4 Need for cash flow information 2.5 Preparing a cash flow forecast2.6 Planning capital requirements; 2.7 Preparing a cash flow statement for management; 2.8 Conclusions; Practice questions; Part II: Financial accounting; 3. The accounting system; 3.1 Introduction; 3.2 Main sources of data; 3.3 Double-entry bookkeeping; 3.4 Recording transactions; 3.5 Preparing a trial balance; 3.6 Limitations of a trial balance; 3.7 Conclusions; Practice questions; 4 Regulatory framework for financial reporting; 4.1 Introduction; 4.2 Need for regulation; 4.3 International harmonization and convergence; 4.4 Company law 4.5 UK accounting standards4.6 International financial reporting standards; 4.7 The future of UK GAAP; 4.8 Conclusions; Practice questions; 5 Conceptual framework for financial reporting; 5.1 Introduction; 5.2 Need for a conceptual framework; 5.3 Objective of general purpose financial reporting; 5.4 Qualitative characteristics of usefulness; 5.5 Elements of financial statements; 5.6 Recognition and measurement of elements; 5.7 Concepts of capital and capital maintenance; 5.8 Conclusions; Practice questions; 6 Statement of comprehensive income; 6.1 Introduction 6.2 Purpose of the statement of comprehensive income6.3 Preparing a draft statement of comprehensive income; 6.4 Difference between cash and profit; 6.5 Inventory, accruals and prepayments; 6.6 Depreciation of property, plant and equipment; 6.7 Bad debts and doubtful receivables; 6.8 Finalizing the statement of comprehensive income; 6.9 Conclusions; Practice questions; 7 Statement of financial position; 7.1 Introduction; 7.2 Purpose of the statement of financial position; 7.3 Preparing a draft statement of financial position; 7.4 Inventory, accruals and prepayments 7.5 Depreciation of property, plant and equipment7.6 Bad debts and doubtful receivables; 7.7 Finalizing the statement of financial position; 7.8 Conclusions; Practice questions; 8 Consolidated financial statements; 8.1 Introduction; 8.2 Group structure of companies; 8.3 Consolidated statement of financial position at acquisition; 8.4 Consolidated statement of financial position after acquisition; 8.5 Consolidated statements of comprehensive income and changes in equity; 8.6 Associates; 8.7 Joint arrangements; 8.8 Conclusions; Practice questions; 9 Financial statement analysis
• Edition: 2nd ed
• Publisher Details: Houndmills, Basingstoke, Hampshire New York : Palgrave Macmillan
• Publication Date: 2012
• Extent: 1 online resource (xx, 451 pages), illustrations (some color)
• Subjects: 657; Accounting/Financial; Accounting; Accounting; BUSINESS & ECONOMICS / Accounting / Financial; Accounting/General; Accounting; Electronic books
• Languages: English
• ISBNs: 1137006625; 9781137006622
• Related ISBNs: 0230276237; 9780230276239
• Notes: Note: Includes bibliographical references and index.; Note: Print version record.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.