- Gives a clear and concise overview of financial and management accounting, theory, techniques and history
- An innovative running case study throughout the text helps to reinforce the concepts more effectively by revisiting a familiar example
- An abundance of worked examples, exercises and practice questions gives students the opportunity to check their understanding throughout the text
- Resources for lecturers on the companion website include PowerPoint slides, progress tests, and answers to discussions and practice questions
new_to_this_edition
- The important and contemporary topics of ethics, corporate governance and corporate social responsibility are given more prominence in this new edition
- A new chapter on the statement of cash flows has been added
- The number of questions in the book and online has been increased substantially to provide students with more opportunity to test their understanding and provide lecturers with more materials to perform assessments
Jill Collis is Director of the Accounting and Auditing Research Centre, Brunel University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.
Andrew Holt is Principal Lecturer in Accounting at Kingston University. Previously he held positions at Metropolitan State College of Denver, USA and the University of Gloucestershire, UK.
Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.
A coherent, fluid, concise and well developed accounting book for both beginners in accounting and non-accounting students. The great thing about this book is that it is simply written and has a lot of examples, activities and revision questions along with innovative proposed topics for student dissertations for each chapter/topic covered. A fantastic book overall. – Ourania Dimitraki, University of Bedfordshire Business School, UK
We already use the previous edition of Business Accounting for both our business and social entrepreneurship students, and both groups of students are happy with the book. It´s very good to see that the new edition now includes a dedicated chapter on cash flow statements - we look forward to using this and the rest of the new text in our teaching. – Lone Samuelsson, Roskilde University, Denmark
This latest edition of Business Accounting covers all fundamental accounting principles and practices in the context of modern business. It offers a comprehensive list of management accounting topics, coupled with real-life examples, case studies and financial data. This textbook would be an ideal choice for those who teach business accounting for non-specialists at undergraduate or postgraduate level. – Ricky Li, Cardiff Metropolitan University, UK
This textbook provides an accessible introduction to accounting, giving a clear and concise overview of financial accounting, management accounting and financial management. Using international examples, cases and real company data to contextualise the theory, the authors explain the key concepts in a logical fashion, providing students with a theoretical and practical foundation in the subject. In particular, the running case study helps students to keep applying new concepts to a familiar context. The main author, Jill Collis, is an experienced author who has a proven ability to simplify difficult topics and communicate them in a clear and engaging way.
This textbook has been developed specifically to provide a comprehensive introduction to accounting for anybody coming to the subject for the first time, either at undergraduate or postgraduate level.
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Business Accounting has been developed specifically for the needs of non-specialist students studying accounting as part of another degree. The authors explain the key concepts clearly and concisely, using examples, cases and real company data to contextualise the theory. Ethics, corporate governance and corporate social responsibility is given more prominence in this new edition and a new chapter on the statement of cash flows has been added. The number of questions in the book and online has been increased substantially to provide students with more opportunity to test their understanding and provide lecturers with more materials to perform assessments.
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Undergraduate courses in introductory accounting for non-accounting students; MBA courses and conversion Master's courses in accounting and finance.
Part I: The World of Accounting and Finance.- 1. Introduction to Business Accounting.- 2. The Importance of Cash.- Part II: Financial Accounting.- 3. The Accounting System.- 4. The Regulatory Framework for Financial Reporting.- 5. The Conceptual Framework for Financial Reporting.- 6. The Statement of Profit or Loss and Other Comprehensive Income.- 7. The Statement of Financial Position.- 8. The Statement of Cash Flows.- 9. Consolidated Financial Statements.- 10. Financial Statement Analysis.- 11. Corporate Governance, Stewardship, Social Responsibility and Integrated Reporting.- Part III: Management Accounting.- 12. The Importance of Cost Information.- 13. Costing for Product Direct Costs.- 14. Costing for Indirect Costs.- 15. Activity-based Costing.- 16. Marginal Costing.- 17. Budgetary Control.- 18. Standard Costing.- 19. Strategic Management Accounting.- 20. Environmental Management Accounting.- Part IV: Investment Appraisal.- 21. Payback Period and Accounting Rate of Return.- 22 Discounted Cash Flow Methods.- Appendix: Present value tables.- Glossary.- Index.
Now in its third edition, Business Accounting has been developed specifically for the needs of non-specialist students studying accounting. It offers a clear and concise overview of financial and management accounting, theory, techniques and history. The prestigious author team explain key concepts in the clear and accessible style that is their hallmark.
- A wealth of examples, cases and recent real-life company data help you to apply the theory you learn to a realistic context
- Recurring case studies throughout the text help to reinforce learning more effectively as you revisit concepts in the light of these familiar examples
- The new Pitfalls to Avoid... feature helps you avoid common mistakes and misapprehensions that even experienced accounting students can fall prey to
- Contemporary issues such as corporate governance and ethics, corporate social responsibility, environmental accounting and accounting for quality are discussed
- An abundance of worked examples, exercises and practice questions gives you the opportunity to check your understanding as you go
Check out www.palgravehighered.com/collis-ba-3e for:
- A greatly-expanded question bank for you to gauge your own progress
- Full answers and workings to the questions in the book
Also available for lecturers:
Downloadable full-colour slides and teaching guides.
Jill Collis is Director of the Accounting and Auditing Research Centre at Brunel University, London, UK. She has published several books on accounting and research methods and her writing reflects her own experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.
Andrew Holt is Associate Professor at Metropolitan State University of Denver, USA. He previously held positions at Kingston University and the University of Gloucestershire, UK.
Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.
This textbook provides an accessible introduction to accounting, giving a clear and concise overview of financial accounting, management accounting and financial management. Using international examples, cases and real company data to contextualise the theory, the authors explain the key concepts in a logical fashion, providing students with a theoretical and practical foundation in the subject. In particular, the running case study helps students to keep applying new concepts to a familiar context. The main author, Jill Collis, is an experienced author who has a proven ability to simplify difficult topics and communicate them in a clear and engaging way.
This textbook has been developed specifically to provide a comprehensive introduction to accounting for anybody coming to the subject for the first time, either at undergraduate or postgraduate level.
Part I: The World of Accounting and Finance.- 1. Introduction to Business Accounting.- 2. The Importance of Cash.- Part II: Financial Accounting.- 3. The Accounting System.- 4. The Regulatory Framework for Financial Reporting.- 5. The Conceptual Framework for Financial Reporting.- 6. The Statement of Profit or Loss and Other Comprehensive Income.- 7. The Statement of Financial Position.- 8. The Statement of Cash Flows.- 9. Consolidated Financial Statements.- 10. Financial Statement Analysis.- 11. Corporate Governance, Stewardship, Social Responsibility and Integrated Reporting.- Part III: Management Accounting.- 12. The Importance of Cost Information.- 13. Costing for Product Direct Costs.- 14. Costing for Indirect Costs.- 15. Activity-based Costing.- 16. Marginal Costing.- 17. Budgetary Control.- 18. Standard Costing.- 19. Strategic Management Accounting.- 20. Environmental Management Accounting.- Part IV: Investment Appraisal.- 21. Payback Period and Accounting Rate of Return.- 22 Discounted Cash Flow Methods.- Appendix: Present value tables.- Glossary.- Index.
Jill Collis is Director of the Accounting and Auditing Research Centre, Brunel University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.
Andrew Holt is Principal Lecturer in Accounting at Kingston University. Previously he held positions at Metropolitan State College of Denver, USA and the University of Gloucestershire, UK.
Roger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.
Über den Autor
Jill Collis is Director of the Accounting and Auditing Research Centre, Brunel University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.rnrnAndrew Holt is Principal Lecturer in Accounting at Kingston University. Previously he held positions at Metropolitan State College of Denver, USA and the University of Gloucestershire, UK.
rnRoger Hussey is former Dean of the Odette School of Business, University of Windsor, Ontario, Canada and was previously Deloitte and Touche Professor in Financial Communications at Bristol Business School, University of the West of England, UK. Roger has held senior accounting positions in a number of different companies and has published many books and articles.
rn
rn
Inhaltsverzeichnis
Part I: The World of Accounting and Finance
1. Introduction to Business Accounting
2. The Importance of Cash
Part II: Financial Accounting
3. The Accounting System
4. The Regulatory Framework for Financial Reporting
5. The Conceptual Framework for Financial Reporting
6. The Statement of Profit or Loss and Other Comprehensive Income
7. The Statement of Financial Position
8. The Statement of Cash Flows
9. Consolidated Financial Statements
10. Financial Statement Analysis
11. Corporate Governance, Stewardship, Social Responsibility and Integrated Reporting
Part III: Management Accounting
12. The Importance of Cost Information
13. Costing for Product Direct Costs
14. Costing for Indirect Costs
15. Activity-based Costing
16. Marginal Costing
17. Budgetary Control
18. Standard Costing
19. Strategic Management Accounting
20. Environmental Management Accounting
Part IV: Investment Appraisal
21. Payback Period and Accounting Rate of Return
22 Discounted Cash Flow Methods
Appendix: Present value tables
Glossary
Index.
Klappentext
This textbook provides an accessible introduction to accounting, giving a clear and concise overview of financial accounting, management accounting and financial management. Using international examples, cases and real company data to contextualise the theory, the authors explain the key concepts in a logical fashion, providing students with a theoretical and practical foundation in the subject. In particular, the running case study helps students to keep applying new concepts to a familiar context. The main author, Jill Collis, is an experienced author who has a proven ability to simplify difficult topics and communicate them in a clear and engaging way.
This textbook has been developed specifically to provide a comprehensive introduction to accounting for anybody coming to the subject for the first time, either at undergraduate or postgraduate level.
New to this Edition:
- The important and contemporary topics of ethics, corporate governance and corporate social responsibility are given more prominence in this new edition
- A new chapter on the statement of cash flows has been added
- The number of questions in the book and online has been increased substantially to provide students with more opportunity to test their understanding and provide lecturers with more materials to perform assessments
Accompanying online resources for this title can be found at bloomsburyonlineresources.com/business-accounting-3e. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.
Undergraduate courses in introductory accounting for non-accounting students; MBA courses and conversion Master's courses in accounting and finance.
