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Theories There are various theories that are relevant to accounts. Many of them relate to the firm's end of year accounts. All firms have to produce a set of accounts at the end of each year, and these are the main window to the firm's performance. It is therefore very important to understand them and be able to analyse them. Use the links below to find out about these various theories: T 1. Balance sheet The balance sheet is one of the financial statements that limited companies and PLCs produce every year for their shareholders. It is like a financial snapshot of the company's financial situation at that moment in time. It is worked out at the company's year end, giving the company's assets and liabilities at that moment. It is given in two halves - the top half shows where the money is currently being used in the business (the net assets), and the bottom half shows where that money came from (the capital employed). The value of the two halves must be the ...

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Theory and Practice Steve Lumby, Director, Financial Training Chris Jones, Sheffield Hallam University ISBN-13: 9781861529268 eISBN-13: 9781844808205 ISBN: 1861529260 eISBN: 1844808203 MARC Record [.mrc format] This bestseller offers a complete introduction to financial management and corporate finance modules for a one-year university course. It is a relatively non-mathematical text and its simple explanations of a complex area have made it extremely popular with students. The author's educational and training expertise is reflected at every stage of the book: worked examples are given after each explanation, followed by a chapter summary, 'quickie' questions and more detailed practice questions. The 'quickie' questions are all answered at the back of the book and the accompanying teacher's manual contains answers to all the remaining questions. Access this book through your Biz/ed premi...

Theory and Practice Steve Lumby, Director, Financial Training Chris Jones, Sheffield Hallam University ISBN-13: 9781861529268 eISBN-13: 9781844808205 ISBN: 1861529260 eISBN: 1844808203 MARC Record [.mrc format] This bestseller offers a complete introduction to financial management and corporate finance modules for a one-year university course. It is a relatively non-mathematical text and its simple explanations of a complex area have made it extremely popular with students. The author's educational and training expertise is reflected at every stage of the book: worked examples are given after each explanation, followed by a chapter summary, 'quickie' questions and more detailed practice questions. The 'quickie' questions are all answered at the back of the book and the accompanying teacher's manual contains answers to all the remaining questions. Access this book through your Biz/ed premier sub...

David Alexander, University of Birmingham Anne Britton, Leeds Metropolitan University Ann Jorissen, University of Antwerp, Belgium ISBN-13: 9781844802012 eISBN-13: 9781844808458 ISBN: 1844802019 eISBN: 1844808459 MARC Record [.mrc format] This third edition is designed to meet the rapidly emerging demand for coverage of new international financial reporting standards (IFRS) and the globalisation of accounting in advanced courses. The book is based on an IASB framework but the European directives, especially as regards detailed formats having no direct equivalent in IFRS, are discussed in detail. The European context and, in the case of important markets, the national context is recognised and contrasted with the international approach. Important non-European influences, especially those from the US, are included in order to provide a genuinely wide-ranging appreciation of the implications of accounting internationalism. Part 1 - Fra...

Colin Drury, University of Huddersfield ISBN-13: 9781844803491 eISBN-13: 9781844808441 ISBN: 184480349X eISBN: 1844808440 MARC Record [.mrc format] The aim of this established and best-selling textbook is to provide an introduction to the theory and practice of cost and management accounting. The book is intended primarily for accounting students who are pursuing a one or two semester basic introductory cost and management accounting course. It covers the basic topics needed on an introductory course in management accounting. This book is a companion volume to Management and Cost Accounting, which includes more advanced topics not suitable for introductory courses. Overall, the book is a rigorous, clear and easy-to understand introduction to cost and management accounting, with a tried and tested successful format that has enabled literally thousands of students to pass their exams. The book has an accompanying Student's Manual, which is an opt...

Cost And Management Accounting 6e Colin Drury, University of Huddersfield ISBN-13: 9781844803491 eISBN-13: 9781844808441 ISBN: 184480349X eISBN: 1844808440 MARC Record [.mrc format] The aim of this established and best-selling textbook is to provide an introduction to the theory and practice of cost and management accounting. The book is intended primarily for accounting students who are pursuing a one or two semester basic introductory cost and management accounting course. It covers the basic topics needed on an introductory course in management accounting. This book is a companion volume to Management and Cost Accounting, which includes more advanced topics not suitable for introductory courses. Overall, the book is a rigorous, clear and easy-to understand introduction to cost and management accounting, with a tried and tested successful format that has enabled literally thousands of students to pass their exams. The book has an accompanying ...