By John R. Dyson

Accounting for Non-Accounting scholars is a hugely reputed textual content for is accessibility and readability. The ebook combines common language and actual global examples making it excellent for college students with very little past wisdom of monetary or administration accounting. The textual content covers the necessities of book-keeping and the foundations of accounting in a non-technical type and teaches scholars the perfect questions that all Read more...

content material:

Preface
Guided travel of the book
Acknowledgements
Publisher’s acknowledgements

List of Abbreviations

Part 1 advent to accounting
1 The accounting world
2 Accounting ideas and regulations

Part 2 monetary accounting
3 Recording data
4 Sole dealer accounts
5 Company accounts
6 Other entity accounts
7 Cash stream statements
case studies

Part three monetary reporting
8 The annual report
9 The annual accounts
10 Interpretation of accounts
11 modern issues
Case studies

Part four administration Accounting
12 Foundations
13 Direct costs
14 oblique costs
15 Budgeting
16 common costing
17 Contribution analysis
18 Decision making
19 Capital investment
20 rising issues
Case studies

Appendices
Index


summary: Accounting for Non-Accounting scholars is a hugely reputed textual content for is accessibility and readability. The e-book combines easy language and actual global examples making it perfect for college kids with very little previous wisdom of monetary or administration accounting. The textual content covers the necessities of book-keeping and the principles of accounting in a non-technical variety and teaches scholars the perfect questions that each one non-accountants should still ask who are looking to excel of their reviews and profession

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Extra info for Accounting for Non-Accounting Students, 8th Edition

Example text

16 PART 1 INTRODUCTION TO ACCOUNTING The term really reflects the ownership of the entity; the main requirement is that only one individual should own it. The owner would normally also be the main source of finance and he would be expected to play a reasonably active part in its management. Sole trader entities usually operate on a very informal basis and some private matters relating to the owner are often indistinguishable from those of the business. Sole trader accounts are fairly straightforward and there is no specific legislation that covers the accounting arrangements.

Book-keeping An important sub-branch of financial accounting is book-keeping. Indeed, bookkeeping may be regarded as the foundation on which the entire discipline of accounting is built. It is a mechanical task involving the collection of basic financial data. The data are entered in special records known as books of account and they are then extracted in the form of a trial balance. The trial balance enables the financial statements to be prepared. The CIMA definition of book-keeping is: Recording of monetary transactions, appropriately classified, in the financial records of an entity.

Questions 1 Have you seen the Monty Python ‘Lion Tamer’ sketch? 2 What is your perception of an accountant? 3 Where does your perception of an accountant come from? CHAPTER 1 THE ACCOUNTING WORLD 21 4 Do you think that the accountancy profession is a dynamic one? 5 What immediately springs to mind when/if you think of the accountancy profession? Tutorial questions The answers to questions marked with an asterisk can be found in Appendix 4. ’ Discuss. 2 Do you think that auditors should be responsible for detecting fraud?

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