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Macmillan Higher Education Palgrave Higher Education

Business Accounting

Edition 3rd Edition
ISBN 9781137521491
Publication Date April 2017
Formats Paperback Ebook 
Publisher Palgrave

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.

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.

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


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