Accounting: A Very Short IntroductionIf you read the 'business pages' of a newspaper or if you listen to the financial news on the television or radio, you will often hear terms such as 'liability', 'balance sheet' or 'earnings'. These terms turn up in non-financial contexts as well: 'he was more of a liability than an asset'. If you invest in shares, have a building society account, or sit on a committee of the property company which owns your apartment block, you will receive financial statements every year. If you are a manager in a company, a hospital or a school, you will see accounting information often. This Very Short Introduction provides a guide to understanding and using accounting information. Christopher Nobes explains the main areas of accounting work, from bookkeeping and financial reporting to auditing and management accounting. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable. |
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LibraryThing Review
Recenzja użytkownika - Tobias.Bruell - LibraryThingIs what the title says. Clear and to the point. Personally, I would have liked chapter 3 (the fundamentals of accounting) to be longer and the later chapters (which to a large extent deal with accounting legislation) to be shorter. Also a few exercises would have been nice. Przeczytaj pełną recenzję
Spis treści
Preface | |
The fundamentals of financial accounting | |
Financial reports of listed companies | |
International differences and standardization | |
costs and volumes | |
Accounting as control | |
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Kluczowe wyrazy i wyrażenia
accountancy bodies accountancy firms accounting information accounting rules activity activity-based costing amount audit firm auditor balance sheet balanced scorecard bank break-even point budget calculated capital cash flow statement Chapter claims client company’s comprehensive income countries e.g. debits decisions depreciation detailed directors dividends double entry entity equity example expected expenses extra Figure Financial Accounting financial reporting financial statements fixed costs fraud GAAP IASB IASC IFRS income statement increase intangible International Accounting Standards inventory investment investors judgement labour costs large numbers liabilities LIFO listed companies look Luca Pacioli management accounting material measure Michael net realizable value operating owners p/e ratio paid particular Pazzi period production profit ratio recorded regulators selling shareholders shares sold staff standard costs subsidiary suppliers Table 12 transactions types units variable costs wages year’s
Informacje bibliograficzne
| Tytuł | Accounting: A Very Short Introduction Very Short Introductions |
| Autor | Christopher Nobes |
| Wydawca | OUP Oxford, 2014 |
| ISBN | 0191507288, 9780191507281 |
| Liczba stron | 144 |
| Eksportuj cytowanie | BiBTeX EndNote RefMan |