経済ニュースには多くの経済・金融用語が飛び交います。「ライアビリティ」「バランスシート」「収益」といった単語や会計報告書に登場する専門用語が意味するところも、この一冊で理解できます。本書では、会計学の基本的な概念を解説するとともに、簿記・財務報告・会計監査・管理会計といった経理事務の主な概念を解説し、国ごとに基準が異なる状況や、国際会計基準の重要性などについても触れてゆきます。用語集付き。
If you read the 'business pages' of a newspaper or if you listen to the financial news on the 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, have a building society account, or sit on a committee of the property company which owns your apartment block, you will receive financial statements every year. 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.
1: Introduction
2: How accounting has developed internationally and over time
3: The fundamentals of financial accounting
4: Financial reports of listed companies
5: International differences and international standardization
6: Regulation and Audit
7: Costs and volumes
8: Budgets, standard costs and balanced scorecards
Appendix
ISBN : 9780199684311
まだレビューはありません