Description
Viva Books Finance Management Accounting and Financial Reporting 2012 Edition by Pippa Riley
Business Essentials range is the ideal learning solution for all students studying for business related qualifications and degrees. The range provides concise and comprehensive coverage of the key areas that are essential to the business students. Qualifications in business are traditionally very demanding. Students therefore need learning resources which go straight to the core of the topics involved, and which build upon students’ pre-existing knowledge and experience. Business Essentials range has been designed to meet exactly that need.Viva-BPP Learning Media’s Business Essentials range is the ideal choice for numerous business qualifications. The Course Books offer the perfect learning solution for a multitude of business-related courses.The Course Books lend themselves specifically to:• use on courses leading to degrees and diplomas in business from a variety of institutions• use as generic texts on a wide range of business-related subjects• background reading and reference material for learners and lecturers alikeThe Course Books provide concise and comprehensive coverage of all aspects of Business, with these key features:• A user-friendly format for east navigation• Chapter introduction and summaries to put the topic into perspective• Plenty of up to date illustrations and case studies for students to discuss or work through individually• Numerous timed activities to ensure consolidation of knowledge and further thought, with suggested answers.• Quick quizzes at the end of each chapter to ensure understanding• A glossary of terms and full indexContents: Part A: Management Accounting • Cost accounting, cost classification and cost behaviour • Materials and labour costs • Overhead apportionment and absorption • Marginal and absorption costing • Price, value and quality • Costing systems • Process costing 8 Budgeting • Standard costing and variance analysis • Responsibility accounting • Part B: Financial Reporting • The regulatory framework • The statement of financial position and the income statement • Financial records • Ledger accounting and double entry • Preparation of accounts from a trial balance • Period end adjustments • Preparing accounts from incomplete records • Company accounts • Accounting concepts and conventions • Statements of cash flows • Partnerships • Interpreting financial statements