By John R. Dyson
Accounting for Non-Accounting scholars is a hugely reputed textual content for is accessibility and readability. The publication combines effortless language and actual global examples making it excellent for college kids with very little past wisdom of economic or administration accounting. The textual content covers the necessities of book-keeping and the principles of accounting in a non-technical sort and teaches scholars the perfect questions that each one non-accountants should still ask who are looking to excel of their experiences and occupation.
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Extra resources for Accounting for Non-Accounting Students
Example text
The need for rules Most games have an agreed set of rules. Rules define the game and they provide a structure that every player is expected to follow. If you are a footballer, for example, you are expected to follow the rules that apply to football. Without them football (as we know it) would just become a totally uncoordinated and chaotic kick-about. Unlike football or any other game, no one actually sat down and devised a set of accounting rules. What happened was that over a long period of time entities (mainly sole traders) gradually adopted similar procedures for recording their transactions and assessing how the business had performed at a regular and fixed interval.
Sole trader entities usually operate on a very informal basis and some private matters relating to the owner are often indistinguishable from those of the business. Sole trader accounts are fairly straightforward and there is no specific legislation that covers the accounting arrangements. We shall be using sole trader accounts in Chapters 3 and 4 in order to demonstrate some basic accounting techniques. Partnerships A partnership entity is very similar to a sole trader entity except that there must be at least two owners of the business.
In summary they are as follows: 1 2 3 4 5 6 To develop accounting principles. To provide a framework to resolve accounting issues. To issue accounting standards. To amend existing accounting standards.