Now in its fifth edition, this highly respected and popular text provides non-specialist accounting and finance students on business studies courses with an essential introduction to the role of accounting in a wider managerial setting.
Completely updated to reflect recent changes in International Financial Reporting Standards (IFRS), Accounting in a Business Context is one of the most comprehensive texts available. The logical step-by-step approach introduces students to accounting initially by considering an accessible cash-based small business, then carefully builds layers of complexity (e.g. buying and selling on credit) to facilitate clear understanding.
New to this Edition
- Updated to reflect recent changes in International Financial Reporting Standards (IFRS)
- New pedagogical features to aid learning, including "Learning Outcomes' and `Activity' boxes
- Increased use of real-life examples in the case studies
- Use of more international companies in case studies and examples
- Enhanced online support resources
- Exciting new text design
Professor Aidan Berry, BA, FCA, is Head of the Business School at the University of Brighton. His research interests include public sector accounting and bank lending to small businesses.
PART ONE: FINANCIAL ACCOUNTING 1 Introduction to Accounting 2 Wealth and the Measurement of Profit 3 The Measurement of Wealth 4 The Income Statement and the Cash Flow Statement 5 Introduction to the Worksheet 6 Inventory 7 Amounts Receivable and Amounts Payable 8 Non-Current Assets, Fixed Assets, and Depreciation 9 Financing and Business Structures 10 Cash Flow Statements 11 Final Accounts and Company Accounts 12 Financial Statement Analysis PART TWO: MANAGEMENT ACCOUNTING 13 Internal Users and Internal Information 14 Planning and Control 15 Cost Behaviour and Cost-Volume-Profit Analysis 16 Accounting for Overheads and Product Costs 17 Accounting for Decision-Making: When There Are No Resource Constraints 18 Accounting for Decision-Making: Resource Constraints and Decisions Which Are Mutually Exclusive 19 Budgets 20 Investment Decisions 21 Management of Working Capital
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- ID: 9781408030479
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