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Macmillan Higher Education Palgrave Higher Education

Business Accounting

An Introduction to Financial and Management Accounting

Edition 2nd Edition
ISBN 9780230276239
Publication Date August 2012
Formats Paperback Ebook 
Publisher Palgrave

Business Accounting covers financial and management accounting in an accessible, non-technical style that is particularlysuitable for undergraduate students of business & finance and MBAs. The active-learning approach seeks to convey the ability to understand and evaluate financial information for a range of business services.

Jill Collis is Director, 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 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 Dean of Guangzhou International Business School, China. After a career in industry, he became Director of Research into Employee Communications at St Edmund Hall, Oxford University, UK, and later held a chair at the University of the West of England, Bristol. He has written many books and articles on accounting. His main research interests are international accounting and corporate governance.

Introduction to Business Accounting
The Importance of Cash
The Accounting System
Regulatory Framework for Financial Reporting
Conceptual framework for Financial Reporting
Statement of Comprehensive Income
Statement of Financial Position
Consolidated Financial Statements
Analysing Financial Statements
Ethics, Governance and Corporate Social Reporting
The Importance of Cost Information
Costing for Product Direct Costs
Costing for Indirect Costs
Costing for Specific Orders and Continuous Operations
Activity-based Costing
Marginal Costing
Budgetary Control
Standard Costing
Capital Investment Control
Discounting Methods of Investment Appraisal
Issues in Management Accounting
Appendix: Present Value Table
Glossary of terms


'Business Accounting is an absolute must for any student studying introductory financial or management accounting either on a specialist accounting or other degree. It manages to simplify difficult concepts and communicate them in an interesting and logical sequence.' - Dr. Mark Farmer, Kingston University, UK Endorsements for the first edition: 'The current structure of the book is very good, the text is well written in clear and precise language, [the] text is easy to follow by students.' - Dr Agnieszka Herdan, Senior Lecturer, Accounting, University of Greenwich, UK'The structure is logical . . . and the non-technical writing style is appropriate for general finance students. Furthermore, it is economical for both management and financial accounting to be covered in one textbook.' -Julia Burgess, Lecturer, Management Accounting, University of Winchester, UK'There is no doubt that the greatest strength of this book is that it is easy to read;that and the practical examples given . . . I think this book has very good potential to target the MBA markets worldwide.' - Dr Chin-Bun Tse, Principal Lecturer in Finance, Coventry University, UK
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