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Introduction to Accounting [Accounting and Finance series]

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All net proceeds will support Goodwill Industries of the Columbia Willamette

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Item specifics

Condition
Acceptable: A book with obvious wear. May have some damage to the cover but integrity still intact. ...
ISBN
9780761970385
Subject Area
Business & Economics
Publication Name
Introduction to Accounting
Item Length
9.5 in
Publisher
SAGE Publications, The Limited
Subject
Accounting / General
Series
Accounting and Finance Ser.
Publication Year
2002
Type
Textbook
Format
Trade Paperback
Language
English
Author
Howard J. Mellett, Pru Marriott, J. R. Edwards
Features
Revised
Item Width
6.7 in
Item Weight
1 Oz
Number of Pages
560 Pages

About this product

Product Information

' Introduction to Accounting has already stood the test of time, and this new and improved Third Edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting- Michael Sherer, University of Essex The fully revised and updated Third Edition embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.

Product Identifiers

Publisher
SAGE Publications, The Limited
ISBN-10
076197038x
ISBN-13
9780761970385
eBay Product ID (ePID)
19038654380

Product Key Features

Author
Howard J. Mellett, Pru Marriott, J. R. Edwards
Publication Name
Introduction to Accounting
Format
Trade Paperback
Language
English
Features
Revised
Subject
Accounting / General
Series
Accounting and Finance Ser.
Publication Year
2002
Type
Textbook
Subject Area
Business & Economics
Number of Pages
560 Pages

Dimensions

Item Length
9.5 in
Item Width
6.7 in
Item Weight
1 Oz

Additional Product Features

Edition Number
3
LCCN
2001-132896
Intended Audience
College Audience
Lc Classification Number
Hf5635.E257 2002
Edition Description
Revised Edition
Reviews
'Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex 'I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'- Accounting and Business Research ' an excellent book which should be compulsory reading for all first year students on accounting degree courses'- Association of Banking Teachers Bulletin, 'Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex 'I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'- Accounting and Business Research '...an excellent book which should be compulsory reading for all first year students on accounting degree courses'- Association of Banking Teachers Bulletin, 'Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex 'I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'- Accounting and Business Research 'ean excellent book which should be compulsory reading for all first year students on accounting degree courses'- Association of Banking Teachers Bulletin, 'Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex'I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'- Accounting and Business Research'…an excellent book which should be compulsory reading for all first year students on accounting degree courses'- Association of Banking Teachers Bulletin, 'Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex 'I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'- Accounting and Business Research '…an excellent book which should be compulsory reading for all first year students on accounting degree courses'- Association of Banking Teachers Bulletin, 'Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting- Michael Sherer, University of Essex 'I think the book admirably achieves the authors objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts- Accounting and Business Research '...an excellent book which should be compulsory reading for all first year students on accounting degree courses- Association of Banking Teachers Bulletin, 'Introduction to Accounting has already stood the test of time, and this new and improved third edition will ensure that it remains one of the best, if not the "best ever" introductory textbooks on accounting'- Michael Sherer, University of Essex 'I think the book admirably achieves the authors' objective of providing an introduction to accounting which embraces both the basic techniques and the underlying theoretical concepts'- Accounting and Business Research ''e¦an excellent book which should be compulsory reading for all first year students on accounting degree courses'- Association of Banking Teachers Bulletin
Table of Content
THE FRAMEWORK OF ACCOUNTING The Accounting Process Suppliers of Accounting Information Financial Accounting and Management Accounting Compared External Users of Accounting Information Principal Accounting StatementsTHE BALANCE SHEET The Entity Concept Classification of Assets and Sources of Finance The Accounting Equation: A Further Illustration Raising Further Finance The Investment Decision Business Development The Trading Cycle Reporting Changes in Owners Capital Assets = Capital + Liabilities Valuation of AssetsPROFIT CALCULATED AS THE INCREASE IN CAPITAL Profitable Activity Profit and Changes In Gross Assets Balance Sheet Presentation: Vertical Format Profits, Losses and Changes In Net Assets Profit Measured By Capital Changes Capital Injections and WithdrawalsTHE PREPARATION OF ACCOUNTS FROM CASH OR INCOMPLETE RECORDS Accounting Systems and Information Requirements The Matching Concept Gross Profit and Net Profit The Problem of Periodic Profit Calculation The Identification of Revenue: The Realization Concept Matching Expenditure With Revenue: The Benefit Principle The Preparation of Accounts From Cash Records: A Worked Example Clubs and SocietiesTHE DOUBLE ENTRY SYSTEM I The Inital Recording of Transactions Introduction Cash Flows Flows Of Goods And ServicesTHE DOUBLE ENTRY SYSTEM II Ledger Accounts and the Trial Balance Introduction The Interlocking Effect of Transactions Ledger Accounts Books of Prime Entry Control Accounts For Debtors and Creditors The Trial Balance Computerized Accounting Systems Advantages of Double EntryTHE DOUBLE ENTRY SYSTEM III Periodic Accounting Reports Periodic Accounts Adjustments To The Trial Balance Stocks (Inventories) Depreciation Disposal of Fixed Assets Prepayments and Accruals Bad Debts The Adjusted Trial BalanceASSET VALUATION, PROFIT MEASUREMENT AND THE UNDERLYING ACCOUNTING CONCEPTS Asset Valuation and Profit Measurement Tangible Fixed Assets Intangible Fixed Assets Stock Valuation Methods Accounting ConceptsPARTNERSHIPS Introduction The Partnership Agreement The Creation of A Partnership The Division of Profit Capital and Current Accounts Changes in Membership Change in Profit-Sharing Ratio Dissolution of PartnershipsCOMPANY ACCOUNTS Formation of Registered Companies The Annual Report Other Sources of Information Share Capital Share Premium Account Share Forfeiture The Rights Issue Loan Capital and Debentures The Appropriation Account Revaluation Reserve Redemption of Debentures Bonus (Capitalization, Scrip) Issue of Shares Reporting Financial Performance (FRS 3) Groups of Companies Goodwill and Intangible Assets (FRS 10) Research and Development (SSAP 13) Limitations of Company AccountsINTERPRETATION OF ACCOUNTS The Cash Flow Statement Introduction Format Statement Construction Some Complexities of The Cash Flow Statement Interpretation using The Cash Flow StatementINTERPRETATION OF ACCOUNTS Ratio Analysis The Need for Profit and Cash Principles of Ratio Analysis Classification of Accounting Ratios Return on Capital Employed Profit Ratios Solvency Ratios Asset Turnover Ratios Relationship Between Accounting Ratios Gearing (or Leverage) Cash Flow Statement Ratios Limitations of Accounting Ratios Linking Together Cash Flow Analysis and Ratio AnalysisDECISION-MAKING Introduction Cost Behaviour Total Costing and Overhead Recovery Rates Investment Appraisal Forecast ResultsSTANDARD COSTING AND BUDGETARY CONTROL Introduction Budgetary Control Preparation of Budgets Standard Costing Calculation of VariancesEnd of chapter questions (After each chapter)Solutions to activities (After each chapter)
Copyright Date
2002
Dewey Decimal
657
Dewey Edition
21
Illustrated
Yes

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GoodwillBooks

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