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内容介绍：

会计学是在商品生产的条件下，研究如何对再生产过程中的价值活动进行计量、记录和预测；
在取得以财务信息(指标)为主的经济信息的基础上，监督、控制价值活动，促使再生产过程，不断提高经济效益的一 门经济管理学科。它是人们对会计实践活动加以系统化和条理化，而形成的一套完整的会计理论和方法体系。

内容截图：

Preface • How to use this book • Guided tours • Acknowledgements xix
1 Introduction to accounting and finance 1
Part 1Financial accounting 35
2 Measuring and reporting financial position 37
3 Measuring and reporting financial performance 76
4 Accounting for limited companies (1) 121
5 Accounting for limited companies (2) 165
6 Measuring and reporting cash flows 200
7 Analysing and interpreting financial statements 230
Part 2Management accounting 289
8 Relevant costs for decision making 291
9 Cost—volume—profit analysis 309
10 Full costing 348
1 1 Costing and performance evaluation in a competitive environment 393
12 Budgeting 439
13 Accounting for control 482
Part 3Financial management 523
14 Making capital investment decisions 525
15 Financing a business 587
16 Managing working capital 637
Part 4Supplementary information 685
Appendix A Recording financial transactions 687
Appendix B Glossary of key terms 706
Appendix C Solutions to self-assessment questions 723
Appendix D Solutions to review questions 739
Appendix E Solutions to selected exercises 753
Appendix F Present value table 816
Index 818

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