09642nam a22004453i 4500001001100000003000700011005001700018006001900035007001500054008004100069020003600110020001800146035002300164035002400187035002300211035002200234040004100256050001100297082000800308100001900316245004400335250001200379264003700391264001300428300003400441336002600475337002600501338003600527505185700563505187802420505187904298505188806177505019908065520049308264588007208757655002208829776012108851856008708972856013709059EBC5137696MiAaPQ20260722132906.0m     o  d |      cr cnu||||||||260722s2010    xx      o     ||||0 eng d  a9780273723011q(electronic bk.)  z9780273722977  a(MiAaPQ)EBC5137696  a(Au-PeEL)EBL5137696  a(CaONFJC)MIL278598  a(OCoLC)1024273763  aMiAaPQbengerdaepncMiAaPQdMiAaPQ 4aHF56010 a6571 aDyson, John R.10aAccounting for Non-Accounting Students.  a8th ed. 1a :bPearson Education UK,c2010. 4c�2010.  a1 online resource (543 pages)  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier0 aCover -- Accounting for Non-Accounting Students -- Brief contents -- Contents -- Preface -- Guided tour -- Acknowledgements -- Abbreviations -- Part 1 Introduction to Accounting -- The accounting world -- About this chapter -- Learning objectives -- Why accounting is important -- Nature and purpose -- Historical development -- Branches -- The accountancy profession -- Public and private entities -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Accounting rules and regulations -- About this chapter -- Learning objectives -- Why this chapter is important -- The need for rules -- Conventional accounting rules -- Sources of authority -- Companies Act 2006 -- UK Accounting Standards -- International Accounting Standards -- An accounting framework -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Part 2 Financial Accounting -- Recording data -- About this chapter -- Learning objectives -- Why this chapter is important -- The accounting equation -- Double-entry book-keeping -- Working with accounts -- A ledger account example -- Balancing the accounts -- The trial balance -- Trial balance errors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Sole trader accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Preparing basic financial statements -- Year end adjustments -- Stock -- Depreciation -- Accruals and prepayments -- Bad and doubtful debts -- A comprehensive example -- Accounting defects -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Company accounts -- About this chapter -- Learning objectives.8 aWhy this chapter is important -- Limited liability -- Structure and operation -- The profit and loss account -- The balance sheet -- A comprehensive example -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Other entity accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Manufacturing accounts -- Service entity accounts -- Not-for-profit entity accounts -- Government accounts -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Cash flow statements -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Preparation -- FRS 1 presentation -- IAS 7 format -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies -- Preparation of financial statements -- Accounting policies -- Cash flow statements -- Part 3 Financial Reporting -- The annual report -- About this chapter -- Learning objectives -- Why this chapter is important -- Overview -- Introductory material -- Corporate reporting -- Shareholder information -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- The annual accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Setting the scene -- Consolidated income statement -- Statement of recognized income and expense -- Consolidated balance sheet -- Consolidated cash flow statement -- Notes to the financial statements -- Independent auditor's report -- Periodic summary -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Interpretation of accounts -- About this chapter.8 aLearning objectives -- Why this chapter is important -- Nature and purpose -- Procedure -- Ratio analysis -- Liquidity ratios -- Profitability ratios -- Efficiency ratios -- Investment ratios -- An illustrative example -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Appendix: Summary of the main ratios -- Contemporary issues -- About this chapter -- Learning objectives -- Why this chapter is important -- Overview -- IASB projects -- ASB projects -- A conceptual framework -- Revenue recognition -- Auditors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies -- The communication of financial information -- Interpretation of accounts -- Part 4 Management Accounting -- Foundations -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Historical review -- Main functions -- Behavioural considerations -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Direct costs -- About this chapter -- Learning objectives -- Why this chapter is important -- Responsibility accounting -- Classification of costs -- Direct materials -- Direct labour -- Other direct costs -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Indirect costs -- About this chapter -- Learning objectives -- Why this chapter is important -- Production overhead -- A comprehensive example -- Non-production overhead -- Predetermined absorption rates -- Activity-based costing -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Budgeting -- About this chapter -- Learning objectives.8 aWhy this chapter is important -- Budgeting and budgetary control -- Procedure -- A comprehensive example -- Fixed and flexible budgets -- Behavioural consequences -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Standard costing -- About this chapter -- Learning objectives -- Why this chapter is important -- Operation -- Performance measures -- Cost variances -- A comprehensive example -- Sales variances -- Operating statements -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Contribution analysis -- About this chapter -- Learning objectives -- Why this chapter is important -- Marginal costing -- Contribution -- Assumptions -- Format -- Application -- Charts and graphs -- Reservations -- Formulae -- Limiting factors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Decision making -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Cost classification -- Types of decision -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Capital investment -- About this chapter -- Learning objectives -- Why this chapter is important -- Background -- Main methods -- Net cash flow -- Sources of finance -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Emerging issues -- About this chapter -- Learning objectives -- Why this chapter is important -- The business environment -- Management accounting changes -- Selected techniques -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies.8 aFixed and flexible budgets -- Standard cost operating statements -- Pricing -- Appendices -- Further reading -- Discount table -- Answers to activities -- Answers to tutorial questions -- Index.  aAccounting for Non-Accounting Students is a highly reputed text for is accessibility and clarity. The book combines user-friendly language and real world examples making it ideal for students with little or no prior knowledge of Financial or Management accounting. The text covers the essentials of book-keeping and the rules of accounting in a non-technical style and teaches students the right questions that all non-accountants should ask who want to excel in their studies and career.  aDescription based on publisher supplied metadata and other sources. 4aElectronic books.08iPrint version:aDyson, John R.tAccounting for Non-Accounting Studentsd : Pearson Education UK,c2010z9780273722977  yCLICK HERE to access ebookcCLICK HERE to access ebookzCLICK HERE to access ebook40uhttps://ebookcentral.proquest.com/lib/nrc-ebooks/detail.action?docID=5137696zCLICK HERE to access ebookcCLICK HERE to access ebook