(eBook PDF) Accounting for Business 3rd Edition
by Peter Scott install download
https://ebookluna.com/product/ebook-pdf-accounting-for-
business-3rd-edition-by-peter-scott/
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,
,Full table of contents
Acknowledgements xii
Preface xiv
Guided tour of the book xvi
Guided tour of the online workbook xviii
Guided tour of Dashboard xx
Part 1 Financial Accounting
1 Introduction to accounting 3
Introduction 4
What skills do I need? 4
What is accounting? 5
Control, accounting and accountability 7
The role of accounting information in business decision making 8
What qualities should accounting information possess? 11
The users of accounting information 17
The structure and regulation of the accounting profession 22
The limitations of accounting information 24
Why is accounting relevant to me? 25
Chapter summary 27
End-of-chapter questions 28
2 The statement of financial position 29
Introduction 30
Assets 32
Assets in the statement of financial position 36
Liabilities 40
Liabilities in the statement of financial position 43
The accounting equation 46
Equity 47
Drawing up the statement of financial position 50
, viii Full table of contents
How are assets and liabilities valued? 54
What does the statement of financial position show? 55
What the statement of financial position does not show 56
The dual aspect concept 58
Chapter summary 61
End-of-chapter questions 62
3 The statement of profit or loss 68
Introduction 69
Definitions 71
Income in the statement of profit or loss 73
Expenditure in the statement of profit or loss 75
Different categories of profit 78
Statement of profit or loss by nature 79
Determining the amount of income or expense 82
The accruals basis of accounting 84
Prepayments and accruals 87
Depreciation 90
Further adjustments to the statement of profit or loss 98
Preparing the statement of profit or loss 101
Chapter summary 111
End-of-chapter questions 112
4 The statement of cash flows 118
Introduction 119
Statement of cash flows: format 120
Constructing the statement of cash flows 122
Profit ≠ cash 128
Is the statement of cash flows enough on its own? 132
Preparing the statement of cash flows 134
The indirect method: cash flows from operating activities 138
Accounting principles and conventions 141
Chapter summary 143
End-of-chapter questions 144
5 Business organizations and the financing of business 149
Introduction 150
Types of business organization 150
Financing business 158
Share capital: limited companies 164
Dividends 172
Chapter summary 173
End-of-chapter questions 174
by Peter Scott install download
https://ebookluna.com/product/ebook-pdf-accounting-for-
business-3rd-edition-by-peter-scott/
Download more ebook instantly today - Get yours now at ebookluna.com
,
,Full table of contents
Acknowledgements xii
Preface xiv
Guided tour of the book xvi
Guided tour of the online workbook xviii
Guided tour of Dashboard xx
Part 1 Financial Accounting
1 Introduction to accounting 3
Introduction 4
What skills do I need? 4
What is accounting? 5
Control, accounting and accountability 7
The role of accounting information in business decision making 8
What qualities should accounting information possess? 11
The users of accounting information 17
The structure and regulation of the accounting profession 22
The limitations of accounting information 24
Why is accounting relevant to me? 25
Chapter summary 27
End-of-chapter questions 28
2 The statement of financial position 29
Introduction 30
Assets 32
Assets in the statement of financial position 36
Liabilities 40
Liabilities in the statement of financial position 43
The accounting equation 46
Equity 47
Drawing up the statement of financial position 50
, viii Full table of contents
How are assets and liabilities valued? 54
What does the statement of financial position show? 55
What the statement of financial position does not show 56
The dual aspect concept 58
Chapter summary 61
End-of-chapter questions 62
3 The statement of profit or loss 68
Introduction 69
Definitions 71
Income in the statement of profit or loss 73
Expenditure in the statement of profit or loss 75
Different categories of profit 78
Statement of profit or loss by nature 79
Determining the amount of income or expense 82
The accruals basis of accounting 84
Prepayments and accruals 87
Depreciation 90
Further adjustments to the statement of profit or loss 98
Preparing the statement of profit or loss 101
Chapter summary 111
End-of-chapter questions 112
4 The statement of cash flows 118
Introduction 119
Statement of cash flows: format 120
Constructing the statement of cash flows 122
Profit ≠ cash 128
Is the statement of cash flows enough on its own? 132
Preparing the statement of cash flows 134
The indirect method: cash flows from operating activities 138
Accounting principles and conventions 141
Chapter summary 143
End-of-chapter questions 144
5 Business organizations and the financing of business 149
Introduction 150
Types of business organization 150
Financing business 158
Share capital: limited companies 164
Dividends 172
Chapter summary 173
End-of-chapter questions 174
