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[null,"1.","Record Nr.",null,"UNINA9910150240603321"]
[null,null,"Autore",null,"Dyson J. R"]
[null,null,"Titolo",null,"Accounting for non-accounting students"]
[null,null,"Pubbl/distr/stampa",null,"[Place of publication not identified], : Financial Times Prentice Hall, 2010"]
[null,null,"ISBN",null,"1-282-78598-2"]
[{"$nulls":4},"9786612785986"]
[{"$nulls":4},"0-273-72301-4"]
[null,null,"Edizione",null,"[8th ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (543 pages)"]
[null,null,"Disciplina",null,"657"]
[null,null,"Soggetti",null,"Accounting"]
[{"$nulls":4},"Commerce"]
[{"$nulls":4},"Business & Economics"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,"Nota di contenuto",null,"Cover -- Accounting for Non-Accounting Students -- Brief contents -- Contents -- Preface -- Guided tour -- Acknowledgements -- Abbreviations -- Part 1 Introduction to Accounting -- The accounting world -- About this chapter -- Learning objectives -- Why accounting is important -- Nature and purpose -- Historical development -- Branches -- The accountancy profession -- Public and private entities -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Accounting rules and regulations -- About this chapter -- Learning objectives -- Why this chapter is important -- The need for rules -- Conventional accounting rules -- Sources of authority -- Companies Act 2006 -- UK Accounting Standards -- International Accounting Standards -- An accounting framework -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Part 2 Financial Accounting -- Recording data -- About this chapter -- Learning objectives -- Why this chapter is important -- The accounting equation -- Double-entry book-keeping -- Working with accounts -- A ledger account example -- Balancing the accounts -- The trial balance -- Trial balance errors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Sole trader accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- "]
[{"$nulls":4},"Preparing basic financial statements -- Year end adjustments -- Stock -- Depreciation -- Accruals and prepayments -- Bad and doubtful debts -- A comprehensive example -- Accounting defects -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Company accounts -- About this chapter -- Learning objectives."]
[{"$nulls":4},"Why this chapter is important -- Limited liability -- Structure and operation -- The profit and loss account -- The balance sheet -- A comprehensive example -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Other entity accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Manufacturing accounts -- Service entity accounts -- Not-for-profit entity accounts -- Government accounts -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Cash flow statements -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Preparation -- FRS 1 presentation -- IAS 7 format -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies -- Preparation of financial statements -- Accounting policies -- Cash flow statements -- Part 3 Financial Reporting -- The annual report -- About this chapter -- Learning objectives -- Why this chapter is important -- Overview -- Introductory material -- Corporate reporting -- Shareholder information -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- The annual accounts -- About this chapter -- Learning objectives -- Why this chapter is important -- Setting the scene -- Consolidated income statement -- Statement of recognized income and expense -- Consolidated balance sheet -- Consolidated cash flow statement -- Notes to the financial statements -- Independent auditor's report -- Periodic summary -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Interpretation of accounts -- About this chapter."]
[{"$nulls":4},"Learning objectives -- Why this chapter is important -- Nature and purpose -- Procedure -- Ratio analysis -- Liquidity ratios -- Profitability ratios -- Efficiency ratios -- Investment ratios -- An illustrative example -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Appendix: Summary of the main ratios -- Contemporary issues -- About this chapter -- Learning objectives -- Why this chapter is important -- Overview -- IASB projects -- ASB projects -- A conceptual framework -- Revenue recognition -- Auditors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies -- The communication of financial information -- Interpretation of accounts -- Part 4 Management Accounting -- Foundations -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Historical review -- Main functions -- Behavioural considerations -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Direct costs -- About this chapter -- Learning objectives -- Why this chapter is important -- Responsibility accounting -- Classification of costs -- Direct materials -- Direct labour -- Other direct costs -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Indirect costs -- About this chapter -- Learning objectives -- Why this chapter is important -- Production overhead -- A comprehensive "]
[{"$nulls":4},"example -- Non-production overhead -- Predetermined absorption rates -- Activity-based costing -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Budgeting -- About this chapter -- Learning objectives."]
[{"$nulls":4},"Why this chapter is important -- Budgeting and budgetary control -- Procedure -- A comprehensive example -- Fixed and flexible budgets -- Behavioural consequences -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Standard costing -- About this chapter -- Learning objectives -- Why this chapter is important -- Operation -- Performance measures -- Cost variances -- A comprehensive example -- Sales variances -- Operating statements -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Contribution analysis -- About this chapter -- Learning objectives -- Why this chapter is important -- Marginal costing -- Contribution -- Assumptions -- Format -- Application -- Charts and graphs -- Reservations -- Formulae -- Limiting factors -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Decision making -- About this chapter -- Learning objectives -- Why this chapter is important -- Nature and purpose -- Cost classification -- Types of decision -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Capital investment -- About this chapter -- Learning objectives -- Why this chapter is important -- Background -- Main methods -- Net cash flow -- Sources of finance -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Emerging issues -- About this chapter -- Learning objectives -- Why this chapter is important -- The business environment -- Management accounting changes -- Selected techniques -- Questions you should ask -- Conclusion -- Key points -- Check your learning -- News story quiz -- Tutorial questions -- Case studies."]
[{"$nulls":4},"Fixed and flexible budgets -- Standard cost operating statements -- Pricing -- Appendices -- Further reading -- Discount table -- Answers to activities -- Answers to tutorial questions -- Index."]
[null,null,null,"Sommario/riassunto","Accounting for Non-Accounting Students is a highly reputed text for is accessibility and clarity. The book combines user-friendly language and real world examples making it ideal for students with little or no prior knowledge of Financial or Management accounting. The text covers the essentials of book-keeping and the rules of accounting in a non-technical style and teaches students the right questions that all non-accountants should ask who want to excel in their studies and career."]