Accounting for the non-specialist To order this title, and for more information, click here Second Edition
By Janet Walker, Independent lecturer and consultant
Description This book is designed primarily for middle and junior managers who deal with financial information without really understanding the content
and for students who are studying accounting as a non-specialist subject, for example on a business studies or engineering course. The
book will serve as a basic reference to be used throughout the course. It will also be particularly helpful in providing the basic grounding
that is required before moving on to the more technical and in-depth study of the subject that may be required on some courses. Students
who are embarking on a course of study to become a professional accountant will find this book of major benefit.
The book covers the
basic principles and techniques of both financial and management accounting, assuming that the reader has no prior knowledge of the subjexts.
Written in a clear and concise style the book explains accounting principles and terminiology without the use of technical jargon.
There are plenty of opportunities for readers to test their progress with regular review and self-test questions.
The second edition
includes new material throughout and the number of practical exercises and real-life examples has been expanded. This edition also reflects
the requirement for all EU listed companies to comply with International Finacial Reporting Standards.
Janet Walker is a Visiting Lecturer
in the Faculty of Finance at Cass Business School. She also presents financial awareness courses for CIMA and for other organisations
and presents financial awareness seminars in house for a whide varitey of companies.
Audience
Middle and junior managers and supervisory staff in any private sector organisation, whether profit making or not-for-profit.
Contents Part 1: Introduction 1
Part 2: Accounting Statements 7
1 Who Needs Accounting Statements?
9
2 The Profit and Loss Account (Income Statement)25
3 The Balance Sheet 43
4 Cash Flow Reporting
93
5 The Accounts of Not-for-profit Organisations 129
6 Interpreting Financial Statements: Part 1 145
7 Interpreting
Financial Statements: Part 2 183
Part 3 Using Financial Information to Manage a Business
8 Management Accounting as an Aid to Management
211
9 The Analysis of Cost 217
10 Using Costs for Decision-making 245
11 Budgetary Planning and Control
283
Glossary 311
Index 325
Books and book related electronic products are priced in US dollars (USD), euro (EUR), and Great Britain Pounds (GBP). USD prices apply to the Americas and Asia Pacific. EUR prices apply in Europe and the Middle East. GBP prices apply to the UK and all other countries.
Accounting for the non-specialist
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