Contents
1. The role of accounting in business
SECTION I: Financial accounting and reporting
2. The statement of financial position
3. The statement of profit or loss
4. Applying accounting conventions
5. Depreciation and amortization
6. The statement of cash flows
7. Financial reporting by limited companies
8. Understanding financial reports: trend analysis
9. Understanding financial reports: using accounting ratios
SECTION II: Management accounting
10. Management and cost accounting information
11. Costing: overview and basic techniques
12. Costing: accounting for overheads
13. Pricing
14. Marginal costing and decision making
15. Capital investment decisions
16. Budgets
17. Accounting for control
18. Performance measurement
SECTION III: Financial management
19. The management of working capital
20. Financing the business
Answers to self-test questions
Answers to exercises
Glossary
Index
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Catherine Gowthorpe
Catherine Gowthorpe BA FCA is an ICAEW Chartered Accountant with over thirty years' experience as a lecturer and researcher in higher education in the UK and Spain. For many years, she was an examiner for two of the UK’s leading professional accounting bodies. She has published many articles on accounting and related areas such as auditing and professional ethics.
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The new Accounting in Practice feature at the beginning of each chapter places each topic in context so students can immediately understand its significance.
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New content on liability measurement, make-or-buy decisions, the balanced scorecard and defining ESG provides students with up-to-date knowledge.
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A new online chapter on corporate governance demonstrates the consequences of non-compliance for those who would like to go beyond the fundamentals.
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Recognizable real-life examples illustrate the reality of accounting and finance and keep the text relevant and practical for students.
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Comprehensive new exercises test and develop students’ knowledge and prepare them for exam success.
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More resources including downloadable Excel files for selected exercises on the accompanying website hone students’ employability skills.
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Step-by-step examples illustrate how accounting and finance theory is used in practice.
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Real-life cases from well-known businesses engage students and bring the technical information to life.
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Self-test questions are woven into the text so that students can check their understanding as they progress through each chapter.
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A broad range of exercises at the end of each chapter enables students to test their knowledge and prepare for their exams.
CWS LECTURER & STUDENT BUSINES S ACCOUNTING & FINANCE 6E
9781473792623