Business Accounting

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.

PART I: THE WORLD OF ACCOUNTING AND FINANCE Introduction to Business Accounting.- The Importance of Cash.- PART II: FINANCIAL ACCOUNTING 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.- PART III: MANAGEMENT ACCOUNTING 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.- Acronyms.- Glossary of terms.- Index.