TY - BOOK AU - Collis,Jill AU - Holt,Andrew AU - Hussey,Roger TI - Business accounting: an introduction to financial and management accounting SN - 9780230276239 (pbk.) AV - HF5635 .C65 2012 U1 - 657 23 PY - 2012/// CY - Houndmills, Basingstoke, Hampshire, New York PB - Palgrave Macmillan KW - Accounting N1 - Includes index; Machine generated contents note: -- 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 -- Analyzing 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 N2 - "Business Accounting, 2Ecovers financial and management accounting in an accessible, non-technical style that is particularly suitable for undergraduate students of business and finance and MBAs. The active learning approach seeks to convey the ability to understand and evaluate financial information for a range of business services. The book has well developed pedagogical features with each chapter including learning objectives and activities within the text to illustrate the principles and introduce the next learning point. The text includes exam-style practice questions at the end of each chapter to test the learning outcomes"-- ER -