Accounting – A Smart Approach | Business Trove

Accounting: A Smart Approach (Fourth Edition)  

Mary CareyFormerly Senior Lecturer, Accounting and Finance, Oxford Brookes UniversityClose
Cathy KnowlesSenior Lecturer, Accounting and Finance, Oxford Brookes UniversityClose
Published in Print:20 May 2020 Published Online:31 August 2023
Publisher:Oxford University Press


Accounting is made up of two main parts. Part One covers financial accounting. It starts off by looking at the cash budget. It then moves on to the statement of profit or loss. It also looks at balancing the basics. It then turns to company finance and accounts. It also considers the capital structure and investment ratios. The second part is about management accounting. This part discusses costs and break-even analysis, absorption and activity-based costing, and budgeting. It also examines pricing and costs, short-term decision making, investment appraisal techniques, and measuring and reporting performance.

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