This fully revised and updated edition of the best-selling manual provides the perfect introduction to the basics of accounting and business finance. It takes the reader through accounting and financial techniques, concepts and terms in an easy-to-follow, approachable style. Up to date with the latest changes in taxation law, it introduces concepts in a way intended to aid non-financial students as well as managers from organizations of all sizes. The book is organized into three main sections: Annual accounts, Management accounting and Financial management. Throughout the book there are suggestions for further reading and questions to test the reader's understanding of each chapter.
Accounting for Non-Accountants is already widely used as an introductory text for business and management students on a variety of courses, and it remains essential reading for anyone wishing to truly understand accounting principles and practice.
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Graham Mott BA, ACMA was formerly a Principal Lecturer in Financial Management at the University of Northumbria. He is the author of Accounting for non-Accountants, published by Kogan Page, and has also written Investment Appraisal.
After graduating from the University of Leicester in 1993, David Horner has taught a number of courses at Colchester Sixth Form College, including A Level courses in Accounting, Economics and Critical Thinking. He has also been a senior examiner for a major examining board since 2002. He is the author of a number of textbooks on accounting, economics and related areas - most recently Business Accounting Basics, co-authored with Frank Wood, published in 2010.
Financial reporting; Financial recording; The profit and loss account; The balance sheet; Cash flow statement; Accounting for different business organisations; Accounting for inflation; Value added; Financial ratios; Other performance measures; Costing basics; Costing and pricing; Marginal costing; Standard costing; Budgetary control; The cost of capital; Capital investment appraisal; Managing working capital; Share values; Mergers, takeovers and buy-outs; Company taxation; Overseas transactions.
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