Accounting for Non-Accounting Students

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Accounting
for non-accounting students
eighth edition

John R. Dyson

ACCOUNTING
FOR NON-ACCOUNTING STUDENTS
Visit the Accounting for Non-Accounting Students, eighth edition Companion Website at www.pearsoned.co.uk/dyson to find valuable student learning material including: G G G G

Multiple choice questions to help test your learning Extra question material Links to relevant sites on the web Glossary explaining key terms mentioned in the book

We work with leading authors to develop the strongest educational materials in Accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk

ACCOUNTING
FOR NON-ACCOUNTING STUDENTS
Eighth Edition

John R. Dyson

Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First edition published in Great Britain under the Pitman Publishing imprint in 1987 Second edition 1991 Third edition 1994 Fourth edition published under the Financial Times Pitman Publishing imprint in 1997 Fifth edition 2001 Sixth edition 2004 Seventh edition 2007 Eighth edition 2010 © Pearson Professional Limited 1987, 1991, 1994, 1997 © Pearson Education Limited 2001, 2004, 2007, 2010 The right of John R. Dyson to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6 –10 Kirby Street, London EC1N 8TS. All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the author or publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation with or endorsement of this book by such owners. ISBN: 978-0-273-72297-7 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data Dyson, J. R. (John R.) Accounting for non-accounting students / John R. Dyson. -- 8th ed. p. cm. ISBN 978-0-273-72297-7 (pbk.) 1. Accounting. I. Title. HF5636.D97 2010 657--dc22 2010005340 10 9 8 7 6 5 4 3 2 1 14 13 12 11 10 Typeset in 10.5/13pt Minion by 30 Printed and bound by Rotolito Lombarda, Italy

Brief contents

Preface Guided tour Acknowledgements Abbreviations

xiii xvii xix xx 1 2 22 45

Part 1 INTRODUCTION TO ACCOUNTING
1 The accounting world 2 Accounting rules and regulations

Part 2 FINANCIAL ACCOUNTING
3 4 5 6 7 Recording data Sole trader accounts Company accounts Other entity accounts Cash flow statements Case studies

46 73 103 126 145 169
177

Part 3 FINANCIAL REPORTING
8 9 10 11 The annual report The annual accounts Interpretation of accounts Contemporary issues Case studies

178 195 213 249 263
269

Part 4 MANAGEMENT ACCOUNTING
12 13 14 15 16 17 18 19 20 Foundations Direct costs Indirect costs Budgeting Standard costing Contribution analysis Decision making Capital investment Emerging issues Case studies

270 284 300 324 347 371 396 419 445 471
477 513

Appendices Index

Contents

Preface Guided tour Acknowledgements Abbreviations

xiii xvii xix xx

Part 2 FINANCIAL ACCOUNTING 3 Recording data

45 46 46 47...
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