Book

Accounting

Christopher Nobes

Published in print March 2014 | ISBN: 9780199684311
Published online March 2014 | e-ISBN: 9780191779879 | DOI: https://dx.doi.org/10.1093/actrade/9780199684311.001.0001

Series: Very Short Introductions

Accounting

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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’. Accounting: A Very Short Introduction provides a guide to understanding and using accounting information. It examines the key concepts and the main types of accounting work, from bookkeeping and financial reporting to auditing and management accounting. It traces the development of accounting over the centuries; examines the building blocks of financial reports, such as assets and liabilities; and looks at how accounting differs between countries and the importance of international standards.

Keywords: accounting; audit; balance sheet; consolidated financial statements; decision-making; financial accounting; Financial Accounting Standards Board; generally accepted accounting principles; International Accounting Standards Board; International Accounting Standards Committee; management accounting; Securities and Exchange Commission; true and fair view

Book.  152 pages.  Illustrated.

Subjects: Accounting

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