Introduction to Accounting

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SAGE, Mar 28, 2002 - Business & Economics - 560 pages
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The fully revised and updated edition of this textbook provides an accessible introduction to accounting for students coming to the subject for the first time. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.

The text is fully illustrated with worked examples, and provides student activities and end of chapter questions, many of which have been taken from major accounting examination bodies. Solutions to all activities are given at the end of each chapter, and answers to the end of chapter questions are also supplied.

This new edition incorporates major changes which improve and update the previous edition. It can be easily used by students working on their own, as well as in a classroom environment.

Introduction to Accounting is an essential textbook for undergraduate accounting students. It is designed to meet the needs of both the non-specialist and those intending to specialise in accounting at undergraduate and also postgraduate levels. The instructors guide and solutions manual is available for instructors who recommend the book for course use.

 

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Contents

THE BALANCE SHEET
10
PROFIT CALCULATED AS THE INCREASE IN CAPITAL
31
THE PREPARATION OF ACCOUNTS FROM
48
THE DOUBLE ENTRY SYSTEM
82
THE DOUBLE ENTRY SYSTEM
107
ASSET VALUATION PROFIT MEASUREMENT
191
PARTNERSHIPS
239
COMPANY ACCOUNTS
276
RATIO ANALYSIS
369
DECISIONMAKING
421
STANDARD COSTING AND BUDGETARY CONTROL
458
Solutions to questions
481
Index
533
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