About the Author About the Book: Background, The Market, Scope, Coverage, Special Features. Acknowledgments Dedication Introduction to Accounting Section A: Financial Accounting: The Techniques · The Accounting Background · Recording: Double-Entry Bookkeeping · Main Financial Statements: The Profit and Loss Account · Main Financial Statements: The Balance Sheet · Preparing the Financial Statements · Partnerships and Limited Companies · Main Financial Statements: The Cash Flow Statement · Interpretation of Accounts Section B: Financial Accounting: The Context · Regulatory and Conceptual Frameworks · Measurement Systems · The Annual Report · Creative Accounting · International Accounting Section C: Management Accounting · Introduction to Management Accounting · Costing · Planning and Control: Budgeting · Planning and Control: Standard Costing · Short-Term Decision Making · Strategic Management Accounting · Long-Term Decision Making: Capital Investment Appraisal · The Management of Working Capital and Sources of Finance Index

Accountancy for Non-Specialists is a resource for professionals and non professionals who are familiar with accounting practices but have never received training. As well as a thorough treatment of core material on financial and management accounting, this book provides coverage of other important topics such as the regulatory framework, corporate governance, creative accounting, international accounting and strategic management accounting. The text blends theory and practice by stressing the underlying concepts and context of accounting and supplemented by working examples to illustrate key issues.