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Full Description
This book is not an introduction to accounting. It is an explanation of how accounting is used for pursuing business success and avoiding failure. All types of organizations keep some form of accounting records, whether it is an international conglomerate or a local charity concerned with the welfare of stray animals.
The simple reason is that organizations do not want to go "bust" and they need to know how they can best understand and control the financial consequences of their activities. In addition, financial information enables organizations to strategize and make decisions that are in line with their mission and objectives.
Much of the accounting information these organizations generate is provided to their stakeholders. Certain types of information are mandatory and legally regulated by regulatory bodies. International conglomerates must report to their stockholders, charities to their donors, and governments to the electorate. In this book, we concentrate on for-profit businesses, although most of our explanations and discussions can be applied to many types of organizations.
In Chapter 1, we discuss different types of businesses and how this can determine the nature of the financial information that is generated and how it is used.
We continue this theme in Chapter 2 that explains financial accounting, what is meant by that term, and how such information is used. Chapter 3 focuses on making business decisions internally.
We explain the various decisions that businesses have to make.
These can range from deciding on the price to charge for their products or services to downsizing or globalization.
All of these internal decisions need financial information and this leads us to Chapter 4 Management Accounting.
We explain the various techniques that can be used and how this financial information assists managers in decision-making. In our final chapter, we explain new developments that are taking place in and accounting and business and the effects they have on each area. Developments such as algorithms, blockchain, cryptocurrencies, and big data are not just jargon but impact what businesses do and how we account for them. In each chapter we provide straightforward explanations without the use of jargon.
We also include copious references so that readers who wish to pursue a topic further can do so.
