Accounting for Non-Specialists
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English

MICHAEL JONES is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at Cardiff Business School.

English

About the Author.

About the Book: Background, The Market, Scope, Coverage, Special Features.

Acnowledgments.

Dedication.

Introduction to Accounting.

Section A: Financial Accounting: The Techniques.

The Accounting Background.

Recording: Double-Entry Bookkeeping.

Main Financial Statements: The Profit and Loss Account.

Main Financial Statements: The Balance Sheet.

Preparing the Financial Statements.

Partnerships and Limited Companies.

Main Financial Statements: The Cash Flow Statement.

Interpretation of Accounts.

Section B: Financial Accounting: The Context.

Regulatory and Conceptual Frameworks.

Measurement Systems.

The Annual Report.

Creative Accounting.

International Accounting.

Section C: Management Accounting.

Introduction to Management Accounting.

Costing

Planning and Control: Budgeting.

Planning and Control: Standard Costing.

Short-Term Decision Making.

Strategic Management Accounting.

Long-Term Decision Making: Capital Investment Appraisal.

The Management of Working Capital and Sources of Finance.

Index.

English

"…This is an excellent introductory text with some novel features …an eclectic range of sources …make for a more stimulating text book-one that you may actually enjoy reading!…" (Accountancy Ireland, December 2002)

"…This is a new textbook that benefits from an authorial voice underpinned by technical competence. Its humour and authority will, in different ways, benefit both Miss Blimber and the Fruit Bat. It is set up well to become a key text in its chosen domain…" (Accounting Education)

"…This is one of few books that blends theory and techniques with humour….a very good textbook who have begun basic accountancy courses…" (Money Matters, April 2003)

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