Accounting For Non-accounting Students

E-Book Overview

Preface Guided tour of the book Acknowledgements Publisher's acknowledgements List of Abbreviations Part 1 Introduction to accounting 1 The accounting world 2 Accounting rules and regulations Part 2 Financial accounting 3 Recording data 4 Sole trader accounts 5 Company accounts 6 Other entity accounts 7 Cash flow statements case studies Part 3 Financial reporting 8 The annual report 9 The annual accounts 10 Interpretation of accounts 11 Contemporary issues Case studies Part 4 Management Accounting 12 Foundations 13 Direct costs 14 Indirect costs 15 Budgeting 16 Standard costing 17 Contribution analysis 18 Decision making 19 Capital investment 20 Emerging issues Case studies Appendices Index

E-Book Content

Continuing the successes of past editions, the author’s unique and user-friendly features are ideal for students who may be new to accounting: • Special introductions explain why each chapter is important for non-accountants. • An up-to-date news story at the start of each chapter provides examples of some of the real-world issues accountants face every day. • A full-colour design aids navigation and enlivens the text. • ‘Key points’ sections in each chapter summarize points to remember, and ‘Check your learning’ sections contain short questions to help you recap your learning. • Each chapter concludes with ‘Questions you should ask’. This eighth edition of Accounting for Non-Accounting Students combines the most successful features of previous editions with some brand new material and some substantially revised chapters: • News clips – This new feature consists of excerpts from recent news articles, which illustrate real-world accounting in practice. • Chapter 2 on Accounting rules and regulations has been thoroughly revised and updated. It now includes the material included in the previous Chapter 2 (Accounting rules) and the old Chapter 9 (Information disclosure). • Chapter 4 on Sole trader accounts has been formed by combining the previous Chapter 4 (also called Sole trader accounts) with the old Chapter 5 (Last minute adjustments) to form a comprehensive easy-to-follow new chapter. • Revised Chapter 11 on Contemporary issues covers current challenges facing the accounting world. • Revised Chapter 20 on Emerging issues discusses emerging issues in management accounting. • International accounting standards (IASs) – this new edition has been updated to include the requirements of relevant international accounting standards. Visit the Accounting for Non-Accounting Students companion website at www.pearsoned.co.uk/dyson to access a comprehensive range of student-learning resources, including additional questions, web links for further reading and a glossary of key terms. Eighth Edition Accounting for non-accounting students Accounting for Non-Accounting Students is highly regarded for its accessibility and clarity. The book combines user-friendly language and real-world examples, making it ideal for students with little or no prior knowledge of financial or management accounting. It covers the essentials of book-keeping and the rules of accounting in a non-technical style and highlights the questions all non-accountants, wishing to excel in their studies and career, should ask. Accounting for non-accounting students John R. Dyson eighth edition John R. Dyson was formerly Director of Studies of the Heriot-Watt University Management Programme, Edinburgh. Dyson Front cover image: © Getty Images CVR_DYSO2977_08_SE_CVR.indd 1 www.pearson-books.com 30/3/10 15:43:54 ACCOUNTING FOR NON-ACCOUNTING STUDENTS Visit the Accounting for Non-Accounting Students, eighth edition Companion Website at www.pearsoned.co.uk/dyson to find valuable student learning material including: G Multiple choice
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