Introduction to Accountancy and Finance

• Main Author: Briston, Richard J. (Author)
• Format: Book
• Language: English
• Published: London The MacMillan Press Ltd 1983
• Subjects: Accounting
• Online Access: Click Here to View Status and Holdings.
• Physical Description: 663 pages 20 cm
• ISBN: 0333358627

Introduction to Accountancy and Finance provides an introduction to the entire range of accounting from private to public sector, from macro to micró, from t management to financial and from internal decisions to external reporting The purpose of the text is to cover the whole field of accounting as implied in the definition the collection, processing and communication of information dos making, implementing and controlling economic decisions in the public and private sectors and at both the micro and the macro level'. As such it gives & much broader and more useful view of accounting than do the traditional introductory texts, which tend to concentrate upon financial accounting and to place far too great an emphasis upon external reporting to investors in the private sector. Following a comprehensive coverage of the essential introduction to Financial Accounting and Company Accounts, the book's third chapter is a strong treatment of Accounting Theory. Introduction to Accountancy and Finance also gives much more attention to Accounting Reports and Security Analysis (Chapter 7) and to Cost Accounting (Chapter 5) than is usual in an introductory book Four later chapters treat topics which are important in syllabuses but which appear here for the first time to this extent in a British textbook: Financial Management, Government Accounting, Social Accounting, Mathematical Models for Planning and Control and International Aspects of Accountancy and Finance. It is the only introductory text which covers all aspects of accountancy. As such it is ideal for lecturers in first-year courses who wish to adopt a text which will allow them to develop the course in both a comprehensive and a flexible fashion.