Accounting
Subtitle: a very short introduction
By: Christopher Nobes
Edition: First edition.
Series: A very short introduction -- 383; Very short introductions -- 383.
Publisher: Oxford University Press
Published: 2014
Language: eng
Number of pages: 137
ISBN-13: 9780199684311
Subjects: Accounting
Description: "If you read the 'business pages' of a newspaper or if you listen to the financial news on television or radio, you will often hear terms such as 'liability', 'balance sheet' or 'earnings'. These terms turn up in non-financial contexts as well: 'he was more of a liability than an asset'. If you invest in shares, manage your family's personal finances, or sit on a committee of the property company which owns your apartment, you will receive financial statements. If you are a manager in a company, a hospital or a school, you will see accounting information often. This Very Short Introduction provides a guide to understanding and using accounting information. Christopher Nobes explains the main areas of accounting work, from bookkeeping and financial reporting to auditing and management accounting. Terms like 'debits', 'pre-tax income' and 'goodwill' are simplified and explained, making accounting a more approachable, understandable topic."--
Notes: Includes bibliographical references (pages 126-127) and index.
Table of contents: title: Introduction; title: The international evolution of accounting; title: The fundamentals of financial accounting; title: Financial reports of listed companies; title: International differences and standardization; title: Regulation and audit; title: Internal decision-making : costs and volumes; title: Accounting as control.