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  • Textbook
  • © 1999

Business Accounting

  • Student centred approach with activities and exercises to test learning and understanding
    Answers to the exercises and marking guides for the lecturer are given
    Concise and therefore more accessible than the competition
    Reputation of the authors (Business Research has sold 500 copies since publication in January 997)

Part of the book series: Macmillan Master Series (Business) (MMSB)

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Table of contents (23 chapters)

  1. Front Matter

    Pages i-xi
  2. Introduction to Accounting

    1. Front Matter

      Pages 1-1
    2. The Nature of Accounting

      • Jill Hussey, Roger Hussey
      Pages 3-14
    3. The Users and Uses of Financial Information

      • Jill Hussey, Roger Hussey
      Pages 15-26
  3. Financial Accounting

    1. Front Matter

      Pages 27-27
    2. The Importance of Cash

      • Jill Hussey, Roger Hussey
      Pages 29-42
    3. The Accounting System

      • Jill Hussey, Roger Hussey
      Pages 43-61
    4. The Trial Balance

      • Jill Hussey, Roger Hussey
      Pages 62-72
    5. The Profit and Loss Account of a Sole Trader

      • Jill Hussey, Roger Hussey
      Pages 73-86
    6. The Balance Sheet of a Sole Trader

      • Jill Hussey, Roger Hussey
      Pages 87-101
    7. The Final Accounts of a Sole Trader

      • Jill Hussey, Roger Hussey
      Pages 102-112
    8. The Accounts of a Partnership

      • Jill Hussey, Roger Hussey
      Pages 113-134
    9. Financial Reporting by Limited Companies

      • Jill Hussey, Roger Hussey
      Pages 135-144
    10. The Financial Statements of a Limited Company

      • Jill Hussey, Roger Hussey
      Pages 145-154
    11. Interpretation of Financial Statements

      • Jill Hussey, Roger Hussey
      Pages 155-167
  4. Management Accounting

    1. Front Matter

      Pages 169-169
    2. Cost Classification

      • Jill Hussey, Roger Hussey
      Pages 171-182
    3. Cost Control Procedures

      • Jill Hussey, Roger Hussey
      Pages 183-192
    4. Absorption Costing

      • Jill Hussey, Roger Hussey
      Pages 193-206
    5. Specific-order Costing

      • Jill Hussey, Roger Hussey
      Pages 207-222

About this book

Business Accounting is an introduction to the two main sub-disciplines of accounting - financial and management accounting. It covers the main elements of both subjects and includes a variety of exercises within each chapter designed to promote understanding of the principles. The book is ideal for non-accountants as it is written for undergraduate and professional students on business and management courses.

About the authors

JILL COLLIS is a researcher at Bristol Business School, University of the West of England, and has written and edited a number of books for business students. She has several years experience of research consultancy and has recently completed two major studies concerned with small and medium-sized companies.

ROGER HUSSEY is NWIS Professor of Financial Services at Bristol Business School, University of the West of England, and Deloitte & Touche Fellow in Financial Reporting. He has wide experience in industry, teaching and research, and has published numerous books, reports and articles on accounting and management issues.

Bibliographic Information