Accounting: A smart approach (4th edition)

ISBN : 9780198844808

Mary Carey; Cathy Knowles
488 ページ
189 x 246 mm

Engaging and lively, clear and practical, this is the most applied accounting book written specifically for business and management students.

Sam Smart is the budding entrepreneur on whom the case study at the heart of this book is based. Featured at the start of each chapter, we follow Sam as he goes from starting a small business, printing sports kits for local teams, to managing a global sports business. Throughout the course of the book he assesses the success of his business, finances activities, makes pricing decisions, opens new branches, looks at cash flow, and facilitates planning, control, and investment.

As we follow the case study, the core topics central to accounting are covered with clarity, imagination, and relevance, giving students the support they need to complete their course and exams with confidence. The wealth of additional examples and self-test exercises available alongside the case study enable students not only to develop an appreciation of how accounting information allows a manager to make key business decisions, but also to acquire the skills necessary to enable them to converse with accountants, and challenge their assumptions and methodologies.

This book is accompanied by the following online resources:

For Students:
- Multiple choice questions
- Additional practice questions with answers
- Flashcard glossary
- Tables from the text

For Lecturers:
- Test bank
- PowerPoint presentations
- Solutions to end-of-part case studies
- Additional end-of-part case studies (with solutions)
- Assessment guide
- Double entry chapters


Part One: Financial Accounting
1 The Cash Budget
2 Introduction to the Statement of Profit or Loss
3 Balancing the Basics
4 Accounting for Depreciation and Bad Debts
5 Company Finance
6 Company Accounts
7 The Statement of Cash Flows
8 Interpreting Financial Statements
9 Capital Structure and Investment Ratios
Part Two: Management Accounting
10 Costs and Break-even Analysis
11 Absorption and Activity-based Costing
12 Budgeting
13 Pricing and Costs
14 Short-term Decision Making
15 Investment Appraisal Techniques
16 Measuring and Reporting Performance