دانلود کتاب Accounting for Non-Accounting Students 10th Edition

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Front Cover Half Title Page Title Page Copyright Page Brief Contents Contents Preface Acknowledgements Abbreviations Part 1: Introduction to Accounting 1 Accounting and the business world About this chapter Learning objectives Why accounting is important Nature and purpose of accounting Historical development Branches of accounting Your relationship with your accountant The business entity you might be working within Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 2 Accounting rules and regulations About this chapter Learning objectives Why this chapter is important The 'rules' of the game Why have regulation? The need for regulation in accounting Agents and the agency problem How regulation happens in the context of accounting Changes in regulation What accounting regulation should a director know about The Conceptual Framework for Financial Reporting (2018) - 'the framework' Other accounting concepts outside the framework Rules versus principles based regulation Questions you should ask Key points Check your learning News stories and news clips critical thinking questions Tutorial questions Part 2: Financial Accounting 3 Recording data About this chapter Learning objectives Why this chapter is important The accounting equation Double-entry bookkeeping Working with accounts A ledger account example Balancing the accounts The trial balance Trial balance errors Computerisation Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 4 Sole trader accounts About this chapter Learning objectives Why this chapter is important Preparing basic financial statements Year-end adjustments Inventory Depreciation Accruals and prepayments Bad and doubtful debts A comprehensive example Accounting defects Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 5 Company accounts About this chapter Learning objectives Why this chapter is important Limited liability Structure and operation The statement of profit or loss The statement of changes in equity The statement of retained earnings The statement of financial position A comprehensive example Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 6 Other entity accounts About this chapter Learning objectives Why this chapter is important Manufacturing accounts Service entity accounts Not-for-profit entity accounts Government accounts Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 7 Statement of cash flows About this chapter Learning objectives Why this chapter is important What is cash? Cash flow Statement of cash flows (SCF) - nature and purpose Statement of cash flows (SCF) - preparation FRS 102 (Section 7) presentation IAS 7 format Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions CASE STUDIES Preparation of financial statements Accounting policies Statement of cash flows Part 3: Financial Reporting 8 The annual report About this chapter Learning objectives Why this chapter is important Overview Introductory material Corporate reporting Shareholder information Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 9 The annual accounts About this chapter Learning objectives Why this chapter is important Setting the scene Consolidated statement of profit or loss and other comprehensive income Statement of changes in equity Consolidated statement of financial position Consolidated statement of cash flows Notes to the financial statements Independent auditor's report Periodic summary Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 10 Interpretation of accounts About this chapter Learning objectives Why this chapter is important Nature and purpose Procedure Ratio analysis Illustrative examples Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 11 Contemporary issues About this chapter Learning objectives Why this chapter is important Overview Fraud and accounting scandals Auditor rotation Changing regulatory landscape International projects UK projects ARGA replacing the FRC Brexit UK Corporate Governance Code 2018 UK Stewardship Code 2012 (under review in 2019) XBRL Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions CASE STUDIES Interpretation of accounts Part 4: Management Accounting 12 Foundations About this chapter Learning objectives Why this chapter is important Nature and purpose Historical review Main functions Behavioural considerations Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 13 Direct costs About this chapter Learning objectives Why this chapter is important Responsibility accounting Classification of costs Direct materials Direct labour Other direct costs Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 14 Indirect costs About this chapter Learning objectives Why this chapter is important Production overhead A comprehensive example Non-production overhead Predetermined absorption rates Activity-based costing Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 15 Budgeting About this chapter Learning objectives Why this chapter is important Budgeting and budgetary control Procedure A comprehensive example Fixed and flexible budgets Behavioural consequences Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 16 Standard costing About this chapter Learning objectives Why this chapter is important Operation Performance measures Cost variances A comprehensive example Sales variances Operating statements Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 17 Contribution analysis About this chapter Learning objectives Why this chapter is important Marginal costing Contribution Assumptions Format Application Charts and graphs Reservations Formulae Limiting factors Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 18 Decision making About this chapter Learning objectives Why this chapter is important Nature and purpose Cost classification Types of decision Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 19 Capital investment About this chapter Learning objectives Why this chapter is important Background Main methods Net cash flow Sources of finance Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions 20 Emerging issues About this chapter Learning objectives Why this chapter is important The business environment Management accounting changes Selected techniques And finally . . . commingling Questions you should ask Conclusion Key points Check your learning News stories and news clips critical thinking questions Tutorial questions CASE STUDIES Fixed and flexible budgets Standard cost operating statements Pricing Appendices Further Reading Discount Table Answers to Selected Activities Answers to Selected Tutorial Questions Glossary Index Back Cover