Accounting /

• Jones, Michael.
• Jones, Michael.

• Accounting
• Accounting

• John Wiley,

• 0470017791 (pbk.)
• 9780470017791

• Previous ed.: published as Accounting for non-specialists. 2002.
• Includes index.
• About the Author. -- About the Book: Background, The Market, Scope, Coverage, Special Features. -- Second Edition. -- Acknowledgements. -- Dedication. -- 1 Introduction to Accounting. -- Introduction. -- Nature of Accounting. -- Importance of Accounting. -- Financial Accounting and Management Accounting. -- Users of Accounts. -- Accounting Context. -- Types of Accountancy. -- Types of Accountant. -- Limitations of Accounting. -- Conclusion. -- Relevant Websites. -- Discussion Questions. -- Section A: Financial Accounting: The Techniques. -- 2 The Accounting Background. -- Introduction. -- Financial Accounting. -- Language of Accounting. -- Student Example. -- Why is Financial Accounting Important?. -- Accounting Principles. -- Conclusion. -- Discussion Questions. -- Numerical Questions. -- Appendix 2.1: Illustration of a Summarised Company Profit and Loss Account. -- Appendix 2.2: Illustration of a Limited Companys Income Statement(Profit and Loss Account). -- Appendix 2.3: Illustration of a Limited Companys Balance Sheet. -- Appendix 2.4: Illustration of a Limited Companys Cash Flow Statement. -- 3 Recording: Double-Entry Bookkeeping. -- Introduction. -- The Accounting Equation. -- Worked Example. -- Computers. -- Conclusion. -- Discussion Questions. -- Numerical Questions. -- 4 Main Financial Statements: The Profit and Loss Account (Income statement). -- Introduction. -- Context. -- Definitions. -- Lay out. -- Main Components. -- Profit. -- Listed Companies. -- Capital and Revenue Expenditure. -- Limitations. -- Interpretation. -- Conclusion.< p/>Discussion Questions. -- Numerical Questions. -- 5 Main Financial Statements: The Balance Sheet. -- Introduction. -- Context. -- Definitions. -- Layout.< p/>Main Components. -- Limitations. -- Interpretation. -- Listed Companies. -- Conclusion. -- Discussion Questions. -- Numerical Questions. -- Appendix 5.1: Horizontal Format of Balance Sheet. -- 6 Preparing the Financial Statements. -- Introduct.

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