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Full Description
Many non-accounting students are intimidated by the complexity of accounting language and the focus on technique and mathematics. 'Accounting in Context' will focus on concepts and will seek to use plain English where possible, covering accounting techniques when they are necessary to better understand the language of accounting or where they illustrate a particular concept or problem. Accounting goes beyond just counting, this book gets to the big concepts quickly, which is ultimately what decision makers must recognise to be able to be informed engagers with accounting information.
Authored by practitioners with many years of teaching experience and who understand the issues of teaching accounting to large and varied student cohorts, the authors draw from their own professional experience to ensure the content of the book is both engaging and relevant. The book will encourage students not merely to study current problems in accounting, but also seeks to get them to actively engage in proposing solutions.
Throughout the book real world issues are discussed through the lens of academic rigour, taking the reader from no understanding of accounting to engaging with concepts relevant to higher levels of study and focusing on what non-accountants really need to understand; the language of accounting, what is the purpose and form of accounting information, where it goes wrong and what the potential solutions might be.
Contents
Introduction
Introduction to the approach that this book will take, and how to use it effectively in teaching and learning
Chapter 1 - Accounting history
Section 1 - Accounting Concepts
Chapter 2 - Cash is King
Chapter 3 - What is profit?
Chapter 4 - What is a balance sheet?
Chapter 5 - Accounting judgement and professional ethics
Chapter 6 - Financial Accounting and Management Accounting: Why such a split of ideas?
Section 2 - Financial Accounting
Chapter 7 - Evaluation of financial performance
Chapter 8 - IFRS
Chapter 9 - The not for profit world
Section 3 - Management Accounting
Chapter 10 - A world with multiple answers to the same question
Chapter 11 - Management Accounting in practice (things you are liable to meet in your career)
Index
