Introduction to Accounting, 2/e (Paperback)【內含Access Code,經刮除不受退】
Peter Scott
- 出版商: Oxford University
- 出版日期: 2021-05-21
- 定價: $1,720
- 售價: 9.8 折 $1,686
- 語言: 英文
- 頁數: 704
- ISBN: 0198849966
- ISBN-13: 9780198849964
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商品描述
本書序言
●Updated to reflect the IASB's revised Conceptual Framework
●Brand new 'recall and review' end-of-chapter questions enabling students to recap their understanding of the concepts presented in each chapter
●Re-written section on types of business organisations in the introduction
●New coverage on ethics and code of ethics in Chapter 17
本書特色
●Packed with supportive learning features that break down each topic into manageable chunks, and prompt students to realistically assess their understanding and undertake self-led practice
●Frequent signposts in the book direct students to relevant material within the extensive accompanying online resources to make it easy for them to build on and consolidate their learning
●Sets the 'number-crunching' into a logically-structured and extremely readable narrative
●A multitude of numerical and real-life examples, together with the 'Why is this relevant to me?' feature, engage students by demonstrating how the tools and techniques are used in practice by professional accountants
●Written in a clear, lively style that speaks directly to the reader, and draws on the author's wealth of teaching experience to anticipate questions and areas of confusion
●Also available as an e-book enhanced with self-assessment activities and multi-media content to offer a fully immersive experience and extra learning support
作者簡介
Peter Scott, De Montfort University, Former Principal Lecturer in Accounting and Finance
目錄大綱
1:Introduction
Part One: Financial Accounting
2:The statement of financial position
3:The statement of profit or loss
4:Double-entry bookkeeping 1: Debits, credits, T accounts, the trial balance and the financial statements
5:Double-entry bookkeeping 2: Books of prime entry, accounting systems and other double entry applications
6:The statement of cash flows
7:The financing of business
8:Ratio analysis 1: Profitability, efficiency and performance
9:Ratio analysis 2: Liquidity, working capital and long term financial stability
Part Two: Cost and Management Accounting
10:Cost and management accounting in context
11:Product costing: Absorption costing
12:Relevant costs, marginal costing and short-term decision making
13:Standard costing and variance analysis
14:Budgeting
15:Process costing
16:Capital investment appraisal
17:Corporate governance and sustainability