By John R. Dyson
Accounting for Non-Accounting scholars is a hugely reputed textual content for is accessibility and readability. The booklet combines effortless language and genuine international examples making it perfect for college kids with very little previous wisdom of economic or administration accounting. The textual content covers the necessities of book-keeping and the foundations of accounting in a non-technical type and teaches scholars the correct questions that every one non-accountants should still ask who are looking to excel of their stories and profession.
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Additional info for Accounting for Non-Accounting Students
Financial reporting is the process of analysing, communicating and supplementing the information included in the financial statements to those users who either need it or want it. Book-keeping An important sub-branch of financial accounting is book-keeping. Indeed, bookkeeping may be regarded as the foundation on which the entire discipline of accounting is built. It is a mechanical task involving the collection of basic financial data. The data are entered in special records known as books of account and they are then extracted in the form of a trial balance.
The non-declaration of sources of income on which tax might be payable is known as tax evasion. Tax evasion is a very serious offence and it could lead to a long prison sentence. The borderline between tax avoidance and tax evasion is a narrow one and tax accountants have to steer a fine line between what is lawful and what is not. Financial management Financial management is a relatively new branch of accounting that has grown rapidly over the last 30 years. Financial managers are responsible for setting financial objectives, making plans based on those objectives, obtaining the finance needed to achieve the plans and generally safeguarding all the financial resources of the entity.
The creditors’ loans may be secured on certain property. The receivers will try to obtain the income from that property or they may attempt to sell it. We hope that you never come into contact with insolvency practitioners and so we will move on swiftly to have a look at another topic, namely the structure of the accountancy profession. 3 State whether each of the following statements is true or false: (a) (b) (c) (d) (e) An auditor’s job is to find out whether a fraud has taken place. Management accounts are required by law.
Accounting for Non-Accounting Students by John R. Dyson