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Accounting
Michael J. Jones
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eBook - PDF
Accounting
Michael J. Jones
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About This Book
Accounting 3e provides a very accessible and easy-to-follow introduction to accounting. It is intended as a core textbook for students studying accounting for the first time: either those following an undergraduate degree in a business school, or non-business studies students studying an accounting course. This includes students on both accounting and non-accounting degrees and also MBA students.
Designed to be both engaging and accessible to the student, Accounting 3e features:
- A lively presentational style integrating cartoons and soundbites
- 'Company Camera' boxes presenting financial data from a wide variety of international companies, such as Heineken, Nokia and Volkswagen.
- 'Real Life Nuggets' offering contemporary examples from the business press that give the body of the text a real-life resonance.
- End of chapter questions of escalating difficulty, together with accompanying answers, enabling the student to develop their understanding of the key concepts discussed in the text.
- A rich supporting website including solutions, extra question material and powerpoint slides for lecturers, multiple choice quizzes and an online glossary for students.
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Chapter
1
Learning
Outcomes
After
completing
this
chapter
you
should
be
able
to:
•
Explain
the
nature
and
importance
of
accounting.
•
Outline
the
context
which
shapes
accounting.
•
Identify
the
main
users
of
accounting
and
discuss
their
information
needs.
•
Distinguish
between
the
different
types
of
accountancy
and
accountant.
‘One
way
to
cheat
death
is
to
become
an
accountant,
it
seems.
The
Norfolk
accountancy
firm
W.R.
Kewley
announces
on
its
website
that
it
was
“originally
established
in
1982
with
2
partners,
one
of
whom
died
in
1993.
After
a
short
break
he
re-established
in
1997,
offering
a
personal
service
throughout.”
He
was,
feedback
presumes,
dead
only
for
tax
purposes.’
New
Scientist
,
1
April
2000,
vol.
166,
no.
2232,
p.
96.
©
Reed
Business
Information
Ltd,
England.
Reproduced
by
permission.
http:www.newscientist.com/article/mg16622327.100-feedback.html.
I
n
t
r
o
d
u
c
t
i
o
n
t
o
a
c
c
o
u
n
t
i
n
g
All
professions
acquire
certain
perks
of
the
trade.
For
example,
butchers
get
the
best
meat,
estate
agents
get
the
best
houses
and
car
salesmen
get
the
best
cars.
And
accountants...
well,
they
just
get
stinking
rich.
©MMI
Mike
Jones
Go
online
to
discover
the
extra
features
for
this
chapter
at
www.wiley.com/college/jones