Accounting
is a system of gathering, analysing, recording, reporting and interpreting
financial information that will assist in making informed business decisions.
The accounting discipline is constantly changing in response to the external
environment, and is both stimulating and far-reaching. Basic accounting for
non-accountants is an introductory text that covers aspects of financial
accounting, cost and management accounting and financial management.
Basic accounting for non-accountants includes comprehensive illustrative examples that are easy to understand. All chapters have been updated and additional tutorial questions have been provided to give students sufficient practice to rein-force their newly acquired knowledge. This third edition also covers a new topic – capital budgeting.
Contents include the following:
·
Drawing
up basic financial statements
·
Interpreting
financial statements using ratio analysis
·
Calculating
the cost of products
·
Preparing
budgets
·
Short-term
decision making
·
Variance
analysis
·
Time
value of money
· Capital budgeting
Basic
accounting for non-accountants is aimed at students with little or no
prior accounting background and can be used as a theoretical basis for the
advancement of their lifelong learning.
Melanie Cloete and Ferina Marimuthu are knowledgeable in both the education and the accounting fields and have been working as academics at the Durban University of Technology (KwaZulu-Natal) for more than two decades.
Chapter 1 Introduction to accounting
Chapter 2 Financial accounting
concepts and terminology
Chapter 3 The accounting equation
Chapter 4 Basic financial statements
Chapter 5 Basic financial statements
with year-end adjustments
Chapter 6 Company financial
statements and their analysis and interpretation
Chapter 7 Bank reconciliation
Chapter 8 Value-added tax (VAT)
Chapter 9 Cost classification and
terminology
Chapter 10 Materials
Chapter 11 Labour
Chapter 12 Overheads and job costing
Chapter 13 Budgetary control
Chapter 14 Standard costing and
variance analysis
Chapter 15 Short-term decision making
Chapter 16 Cost-volume-profit (CVP)
analysis
Chapter 17 Time value of money
Chapter 18 Capital budgeting
Supplementary material available for this title includes:
• PowerPoint Templates for all chapters (these temapltes are outlines to assist you with your lectures)
• Suggested answers to Exercises in the textbook
• An additional test bank
• Jpegs of all figures and tables
• A PDF of the revised Chapter 8 about VAT
All source material (excluding figures and tables) has been supplied in an editable format (Microsoft Office) and you can fully customise it to your needs.
Please click on the link below to access the Lecturer Support Material (LSM) portal:
LSM Portal
If this is the first time you access Van Schaik Publishers LSM, you will need to register and set up a profile. Once your registration has been approved you will be sent an email and will then be able to request access to the resources you need for a particular book. You will also be able to request access to the resources of additional books using your profile.
We welcome any suggestions regarding new or additional resources. For any queries or feedback please contact our digital publisher at lsm@vanschaiknet.com. The material available varies from book to book and may also be developed further over time.
If you are uncertain about the registration and access request procedures, please download the LSM Manual.
LSM Manual
Lecturer Support Material is available free to lecturers who lecture on courses where the book is prescribed but samples are also available should you wish to review what is available as part of your prescribed book selection process. Please contact your Marketer for access to the sample LSM.
Student requests for LSM will not be entertained and any attempts by students to access lecturer support material will be reported to a student’s lecturer or to the Head of Department.