{"product_id":"accounting-isbn-9781119977186","title":"Accounting","description":"\u003cp\u003eWe asked over 5000 accounting lecturers what would help them teach and students learn?\u003cbr\u003e \u003cbr\u003e The results were:\u003cbr\u003e \u003cbr\u003e Help with student engagement and varying levels of ability;\u003cbr\u003e Real world examples to be used in class;\u003cbr\u003e Content to break up lectures and engage students.\u003cbr\u003e \u003ci\u003e\u003cbr\u003e Accounting 3e has been developed to incorporate these elements and much more!\u003cbr\u003e \u003cbr\u003e Accounting 3e\u003c\/i\u003e provides a very accessible and easy-to-follow introduction and is aimed at students studying accounting for the first time.  The book introduces concepts in an engaging and easy-to-follow manner, and examples are tried and tested with many graded questions and answers.\u003c\/p\u003e \u003cp\u003eThe third edition is updated to reflect IFRS terminologies and format including the reorganisation of the UK standards committee in July 2012.  Double entry bookkeeping is included, however, this can be bypassed for students not requiring this.\u003c\/p\u003e  \u003cp\u003eAbout the Author xv\u003c\/p\u003e \u003cp\u003eAbout the Book xvii\u003c\/p\u003e \u003cp\u003eAcknowledgements xxiii\u003c\/p\u003e \u003cp\u003e1 INTRODUCTION TO ACCOUNTING 1\u003c\/p\u003e \u003cp\u003eIntroduction 2\u003c\/p\u003e \u003cp\u003eNature of Accounting 2\u003c\/p\u003e \u003cp\u003eImportance of Accounting 4\u003c\/p\u003e \u003cp\u003eFinancial Accounting and Management Accounting 5\u003c\/p\u003e \u003cp\u003eUsers of Accounts 6\u003c\/p\u003e \u003cp\u003eAccounting Context 8\u003c\/p\u003e \u003cp\u003eTypes of Accountancy 12\u003c\/p\u003e \u003cp\u003eTypes of Accountant 17\u003c\/p\u003e \u003cp\u003eLimitations of Accounting 20\u003c\/p\u003e \u003cp\u003eConclusion 20\u003c\/p\u003e \u003cp\u003eDiscussion Questions 22\u003c\/p\u003e \u003cp\u003eSECTION A: FINANCIAL ACCOUNTING: THE TECHNIQUES 23\u003c\/p\u003e \u003cp\u003e2 THE ACCOUNTING BACKGROUND 25\u003c\/p\u003e \u003cp\u003eIntroduction 26\u003c\/p\u003e \u003cp\u003eFinancial Accounting 26\u003c\/p\u003e \u003cp\u003eLanguage of Accounting 28\u003c\/p\u003e \u003cp\u003eStudent Example 36\u003c\/p\u003e \u003cp\u003eWhy Is Financial Accounting Important? 40\u003c\/p\u003e \u003cp\u003eAccounting Principles 40\u003c\/p\u003e \u003cp\u003eAccounting Conventions 41\u003c\/p\u003e \u003cp\u003eConclusion 43\u003c\/p\u003e \u003cp\u003eDiscussion Questions 44\u003c\/p\u003e \u003cp\u003eNumerical Questions 45\u003c\/p\u003e \u003cp\u003eAppendix 2.1: Illustration of a Consolidated Income Statement for Marks \u0026amp; Spencer plc 2010 46\u003c\/p\u003e \u003cp\u003eAppendix 2.2: Illustration of a Consolidated Statement of Financial Position for Marks and Spencer plc 2010 48\u003c\/p\u003e \u003cp\u003eAppendix 2.3: Illustration of a Consolidated Statement of Cash Flows for Marks and Spencer 2010 50\u003c\/p\u003e \u003cp\u003eAppendix 2.4: Illustration of a Consolidated Income Statement for Volkswagen 2009 52\u003c\/p\u003e \u003cp\u003eAppendix 2.5: Illustration of a Consolidated Balance Sheet (Statement of Financial Position) for Volkswagen 2009 53\u003c\/p\u003e \u003cp\u003eAppendix 2.6: Illustration of a Consolidated Cash Flow Statement (Statement of Cash Flows) for Volkswagen 2009 55\u003c\/p\u003e \u003cp\u003e3 RECORDING: DOUBLE-ENTRY BOOKKEEPING 57\u003c\/p\u003e \u003cp\u003eIntroduction 58\u003c\/p\u003e \u003cp\u003eThe Accounting Equation 59\u003c\/p\u003e \u003cp\u003eWorked Example 64\u003c\/p\u003e \u003cp\u003eComputers 76\u003c\/p\u003e \u003cp\u003eConclusion 76\u003c\/p\u003e \u003cp\u003eDiscussion Questions 77\u003c\/p\u003e \u003cp\u003eNumerical Questions 77\u003c\/p\u003e \u003cp\u003e4 MAIN FINANCIAL STATEMENTS: THE INCOME STATEMENT (PROFIT AND LOSS ACCOUNT) 83\u003c\/p\u003e \u003cp\u003eIntroduction 84\u003c\/p\u003e \u003cp\u003eContext 84\u003c\/p\u003e \u003cp\u003eDefi nitions 86\u003c\/p\u003e \u003cp\u003eLayout 88\u003c\/p\u003e \u003cp\u003eMain Components 89\u003c\/p\u003e \u003cp\u003eProfi t 97\u003c\/p\u003e \u003cp\u003eListed Companies 100\u003c\/p\u003e \u003cp\u003eCapital and Revenue Expenditure 100\u003c\/p\u003e \u003cp\u003eLimitations 101\u003c\/p\u003e \u003cp\u003eInterpretation 101\u003c\/p\u003e \u003cp\u003eConclusion 101\u003c\/p\u003e \u003cp\u003eDiscussion Questions 102\u003c\/p\u003e \u003cp\u003eNumerical Questions 102\u003c\/p\u003e \u003cp\u003e5 MAIN FINANCIAL STATEMENTS: THE STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) 104\u003c\/p\u003e \u003cp\u003eIntroduction 105\u003c\/p\u003e \u003cp\u003eContext 106\u003c\/p\u003e \u003cp\u003eDefinitions 107\u003c\/p\u003e \u003cp\u003eLayout 108\u003c\/p\u003e \u003cp\u003eMain Components 110\u003c\/p\u003e \u003cp\u003eLimitations 121\u003c\/p\u003e \u003cp\u003eInterpretation 122\u003c\/p\u003e \u003cp\u003eListed Companies 123\u003c\/p\u003e \u003cp\u003eConclusion 123\u003c\/p\u003e \u003cp\u003eDiscussion Questions 124\u003c\/p\u003e \u003cp\u003eNumerical Questions 125\u003c\/p\u003e \u003cp\u003eAppendix 5.1: Horizontal Format of Statement of Financial Position 126\u003c\/p\u003e \u003cp\u003e6 PREPARING THE FINANCIAL STATEMENTS 127\u003c\/p\u003e \u003cp\u003eIntroduction 128\u003c\/p\u003e \u003cp\u003eMain Financial Statements 128\u003c\/p\u003e \u003cp\u003eTrial Balance to the Income Statement (Profi t and Loss Account) and the Statement of Financial Position (Balance Sheet) 130\u003c\/p\u003e \u003cp\u003eAdjustments to Trial Balance 134\u003c\/p\u003e \u003cp\u003eComprehensive Example 142\u003c\/p\u003e \u003cp\u003eConclusion 146\u003c\/p\u003e \u003cp\u003eDiscussion Questions 146\u003c\/p\u003e \u003cp\u003eNumerical Questions 147\u003c\/p\u003e \u003cp\u003e7 PARTNERSHIPS AND LIMITED COMPANIES 159\u003c\/p\u003e \u003cp\u003eIntroduction 160\u003c\/p\u003e \u003cp\u003eContext 161\u003c\/p\u003e \u003cp\u003ePartnerships 162\u003c\/p\u003e \u003cp\u003eLimited Companies 168\u003c\/p\u003e \u003cp\u003eDistinctive Accounting Features of Limited Companies 172\u003c\/p\u003e \u003cp\u003eAccounting Treatment For Limited Companies 181\u003c\/p\u003e \u003cp\u003eLimited Company Example: Stevens, Turner Ltd 183\u003c\/p\u003e \u003cp\u003eLimited Companies: Published Accounts 188\u003c\/p\u003e \u003cp\u003eConclusion 193\u003c\/p\u003e \u003cp\u003eDiscussion Questions 194\u003c\/p\u003e \u003cp\u003eNumerical Questions 195\u003c\/p\u003e \u003cp\u003eAppendix 7.1: Example of an Income Statement (Profit and Loss Account) using UK GAAP (Manchester United Ltd) 205\u003c\/p\u003e \u003cp\u003eAppendix 7.2: Example of a Statement of Financial Position (Balance Sheet) using UK GAAP (Manchester United Ltd) 206\u003c\/p\u003e \u003cp\u003e8 MAIN FINANCIAL STATEMENT: THE STATEMENT OF CASH FLOWS 208\u003c\/p\u003e \u003cp\u003eIntroduction 209\u003c\/p\u003e \u003cp\u003eImportance of Cash 210\u003c\/p\u003e \u003cp\u003eContext 212\u003c\/p\u003e \u003cp\u003eCash and the Bank Account 212\u003c\/p\u003e \u003cp\u003eRelationship between Cash and Profi t 216\u003c\/p\u003e \u003cp\u003ePreparation of Statement of Cash Flows 218\u003c\/p\u003e \u003cp\u003eConclusion 232\u003c\/p\u003e \u003cp\u003eDiscussion Questions 232\u003c\/p\u003e \u003cp\u003eNumerical Questions 233\u003c\/p\u003e \u003cp\u003eAppendix 8.1: Main Headings for the Cash Flow Statement (Statement of Cash Flows) for Sole Traders, Partnerships and some Non-Listed Companies under UK GAAP 240\u003c\/p\u003e \u003cp\u003eAppendix 8.2: Preparation of a Sole Trader’s Cash Flow Statement Using the Direct Method Using UK Format 241\u003c\/p\u003e \u003cp\u003eAppendix 8.3: Preparation of the Cash Flow Statement of Any Company Ltd using the Indirect Method Using UK GAAP 242\u003c\/p\u003e \u003cp\u003eAppendix 8.4: Example of Statement of Cash Flow (Cash Flow Statement) Using UK GAAP (Manchester United Ltd) 245\u003c\/p\u003e \u003cp\u003e9 INTERPRETATION OF ACCOUNTS 247\u003c\/p\u003e \u003cp\u003eIntroduction 248\u003c\/p\u003e \u003cp\u003eContext 248\u003c\/p\u003e \u003cp\u003eOverview 249\u003c\/p\u003e \u003cp\u003eImportance of Ratios 251\u003c\/p\u003e \u003cp\u003eCloser Look at Main Ratios 252\u003c\/p\u003e \u003cp\u003eWorked Example 264\u003c\/p\u003e \u003cp\u003eReport Format 272\u003c\/p\u003e \u003cp\u003eHolistic View of Ratios 274\u003c\/p\u003e \u003cp\u003ePerformance Indicators 275\u003c\/p\u003e \u003cp\u003eLimitations 276\u003c\/p\u003e \u003cp\u003eConclusion 277\u003c\/p\u003e \u003cp\u003eDiscussion Questions 278\u003c\/p\u003e \u003cp\u003eNumerical Questions 279\u003c\/p\u003e \u003cp\u003eAppendix 9.1: John Brown Plc 288\u003c\/p\u003e \u003cp\u003eAppendix 9.2: The Cash Flows Ratio using UK GAAP 290\u003c\/p\u003e \u003cp\u003eSECTION B: FINANCIAL ACCOUNTING: THE CONTEXT 291\u003c\/p\u003e \u003cp\u003e10 REGULATORY AND CONCEPTUAL FRAMEWORKS 293\u003c\/p\u003e \u003cp\u003eIntroduction 294\u003c\/p\u003e \u003cp\u003eTraditional Corporate Model: Directors, Auditors and Shareholders 295\u003c\/p\u003e \u003cp\u003eRegulatory Framework 300\u003c\/p\u003e \u003cp\u003eRegulatory Framework in the UK 302\u003c\/p\u003e \u003cp\u003eCorporate Governance 307\u003c\/p\u003e \u003cp\u003eConceptual Framework 311\u003c\/p\u003e \u003cp\u003eConclusion 319\u003c\/p\u003e \u003cp\u003eSelected Reading 320\u003c\/p\u003e \u003cp\u003eDiscussion Questions 321\u003c\/p\u003e \u003cp\u003e11 MEASUREMENT SYSTEMS 322\u003c\/p\u003e \u003cp\u003eIntroduction 323\u003c\/p\u003e \u003cp\u003eOverview 323\u003c\/p\u003e \u003cp\u003eMeasurement Systems 326\u003c\/p\u003e \u003cp\u003eDeficiencies of Historical Cost Accounting 328\u003c\/p\u003e \u003cp\u003eIllustrative Example of Different Measurement Systems 328\u003c\/p\u003e \u003cp\u003eReal Life 331\u003c\/p\u003e \u003cp\u003eConclusion 332\u003c\/p\u003e \u003cp\u003eSelected Reading 332\u003c\/p\u003e \u003cp\u003eDiscussion Questions 333\u003c\/p\u003e \u003cp\u003e12 THE ANNUAL REPORT 334\u003c\/p\u003e \u003cp\u003eIntroduction 335\u003c\/p\u003e \u003cp\u003eDefinition 335\u003c\/p\u003e \u003cp\u003eContext 336\u003c\/p\u003e \u003cp\u003eMultiple Roles 337\u003c\/p\u003e \u003cp\u003eMain Contents of the Annual Report 342\u003c\/p\u003e \u003cp\u003ePresentation 359\u003c\/p\u003e \u003cp\u003eGroup Accounts 361\u003c\/p\u003e \u003cp\u003eImpression Management 365\u003c\/p\u003e \u003cp\u003eConclusion 368\u003c\/p\u003e \u003cp\u003eSelected Reading 369\u003c\/p\u003e \u003cp\u003eDiscussion Questions 370\u003c\/p\u003e \u003cp\u003e13 CREATIVE ACCOUNTING 371\u003c\/p\u003e \u003cp\u003eIntroduction 372\u003c\/p\u003e \u003cp\u003eDefi nition 374\u003c\/p\u003e \u003cp\u003eManagerial Motivation 376\u003c\/p\u003e \u003cp\u003eMethods of Creative Accounting 378\u003c\/p\u003e \u003cp\u003eExample 385\u003c\/p\u003e \u003cp\u003eReal Life 385\u003c\/p\u003e \u003cp\u003eCase Studies 388\u003c\/p\u003e \u003cp\u003eCreative Presentation 392\u003c\/p\u003e \u003cp\u003eControlling Creative Accounting 394\u003c\/p\u003e \u003cp\u003eConclusion 394\u003c\/p\u003e \u003cp\u003eSelected Reading 395\u003c\/p\u003e \u003cp\u003eDiscussion Questions 396\u003c\/p\u003e \u003cp\u003e14 INTERNATIONAL ACCOUNTING 398\u003c\/p\u003e \u003cp\u003eIntroduction 399\u003c\/p\u003e \u003cp\u003eContext 399\u003c\/p\u003e \u003cp\u003eDivergent Forces 401\u003c\/p\u003e \u003cp\u003eClassification 407\u003c\/p\u003e \u003cp\u003eCountry Snapshots 407\u003c\/p\u003e \u003cp\u003eConvergent Forces 414\u003c\/p\u003e \u003cp\u003eConclusion 420\u003c\/p\u003e \u003cp\u003eSelected Reading 420\u003c\/p\u003e \u003cp\u003eDiscussion Questions 421\u003c\/p\u003e \u003cp\u003eAppendix 14.1: List of International Standards 422\u003c\/p\u003e \u003cp\u003eSECTION C: MANAGEMENT ACCOUNTING 425\u003c\/p\u003e \u003cp\u003e15 INTRODUCTION TO MANAGEMENT ACCOUNTING 427\u003c\/p\u003e \u003cp\u003eIntroduction 428\u003c\/p\u003e \u003cp\u003eContext 429\u003c\/p\u003e \u003cp\u003eRelationship with Financial Accounting 430\u003c\/p\u003e \u003cp\u003eOverview 432\u003c\/p\u003e \u003cp\u003eCost Minimisation and Revenue Maximisation 439\u003c\/p\u003e \u003cp\u003eUse of Computers and Impact of Digital Technology 441\u003c\/p\u003e \u003cp\u003eArt not a Science 442\u003c\/p\u003e \u003cp\u003eChanging Nature of Management Accounting 442\u003c\/p\u003e \u003cp\u003eConclusion 442\u003c\/p\u003e \u003cp\u003eSelected Reading 443\u003c\/p\u003e \u003cp\u003eDiscussion Questions 444\u003c\/p\u003e \u003cp\u003e16 COSTING 445\u003c\/p\u003e \u003cp\u003eIntroduction 446\u003c\/p\u003e \u003cp\u003eImportance of Cost Accounting 447\u003c\/p\u003e \u003cp\u003eTypes of Cost 448\u003c\/p\u003e \u003cp\u003eTraditional Costing 452\u003c\/p\u003e \u003cp\u003eActivity-Based Costing 458\u003c\/p\u003e \u003cp\u003eCosting for Inventory Valuation 462\u003c\/p\u003e \u003cp\u003eDifferent Costing Methods for Different Industries 466\u003c\/p\u003e \u003cp\u003eTarget Costing 470\u003c\/p\u003e \u003cp\u003eCost-Cutting 470\u003c\/p\u003e \u003cp\u003eConclusion 471\u003c\/p\u003e \u003cp\u003eDiscussion Questions 472\u003c\/p\u003e \u003cp\u003eNumerical Questions 472\u003c\/p\u003e \u003cp\u003e17 PLANNING, CONTROL AND PERFORMANCE: BUDGETING 478\u003c\/p\u003e \u003cp\u003eIntroduction 479\u003c\/p\u003e \u003cp\u003eManagement Accounting Control Systems 479\u003c\/p\u003e \u003cp\u003eNature of Budgeting 480\u003c\/p\u003e \u003cp\u003eCash Budget 484\u003c\/p\u003e \u003cp\u003eOther Budgets 485\u003c\/p\u003e \u003cp\u003eManufacturing Budgets 488\u003c\/p\u003e \u003cp\u003eComprehensive Budgeting Example 491\u003c\/p\u003e \u003cp\u003eBehavioural Aspects of Budgeting 496\u003c\/p\u003e \u003cp\u003eResponsibility Accounting 500\u003c\/p\u003e \u003cp\u003eConclusion 502\u003c\/p\u003e \u003cp\u003eDiscussion Questions 502\u003c\/p\u003e \u003cp\u003eNumerical Questions 503\u003c\/p\u003e \u003cp\u003e18 PLANNING, CONTROL AND PERFORMANCE: STANDARD COSTING 508\u003c\/p\u003e \u003cp\u003eIntroduction 509\u003c\/p\u003e \u003cp\u003eNature of Standard Costing 510\u003c\/p\u003e \u003cp\u003eStandard Cost Variances 511\u003c\/p\u003e \u003cp\u003eInterpretation of Variances 520\u003c\/p\u003e \u003cp\u003eConclusion 521\u003c\/p\u003e \u003cp\u003eDiscussion Questions 522\u003c\/p\u003e \u003cp\u003eNumerical Questions 523\u003c\/p\u003e \u003cp\u003e19 SHORT-TERM DECISION MAKING 527\u003c\/p\u003e \u003cp\u003eIntroduction 528\u003c\/p\u003e \u003cp\u003eDecision Making 528\u003c\/p\u003e \u003cp\u003eContribution Analysis 530\u003c\/p\u003e \u003cp\u003eDecisions, Decisions 534\u003c\/p\u003e \u003cp\u003eThroughput Accounting 540\u003c\/p\u003e \u003cp\u003eBreak-Even Analysis 542\u003c\/p\u003e \u003cp\u003eContribution Graph 546\u003c\/p\u003e \u003cp\u003eConclusion 548\u003c\/p\u003e \u003cp\u003eDiscussion Questions 549\u003c\/p\u003e \u003cp\u003eNumerical Questions 549\u003c\/p\u003e \u003cp\u003e20 STRATEGIC MANAGEMENT ACCOUNTING 554\u003c\/p\u003e \u003cp\u003eIntroduction 555\u003c\/p\u003e \u003cp\u003eNature of Strategic Management Accounting 557\u003c\/p\u003e \u003cp\u003eAssessment of Current Position of the Business 559\u003c\/p\u003e \u003cp\u003eAppraisal of Current Position of the Business 568\u003c\/p\u003e \u003cp\u003eStrategic Choice of Future Direction 573\u003c\/p\u003e \u003cp\u003eConclusion 576\u003c\/p\u003e \u003cp\u003eSelected Reading 576\u003c\/p\u003e \u003cp\u003eDiscussion Questions 577\u003c\/p\u003e \u003cp\u003eNumerical Questions 578\u003c\/p\u003e \u003cp\u003e21 LONG-TERM DECISION MAKING: CAPITAL INVESTMENT APPRAISAL 581\u003c\/p\u003e \u003cp\u003eIntroduction 582\u003c\/p\u003e \u003cp\u003eNature of Capital Investment 582\u003c\/p\u003e \u003cp\u003eCapital Investment Appraisal Techniques 586\u003c\/p\u003e \u003cp\u003ePayback Period 588\u003c\/p\u003e \u003cp\u003eAccounting Rate of Return 590\u003c\/p\u003e \u003cp\u003eNet Present Value 592\u003c\/p\u003e \u003cp\u003eProfi tability Index 595\u003c\/p\u003e \u003cp\u003eInternal Rate of Return (IRR) 595\u003c\/p\u003e \u003cp\u003eOther Factors 600\u003c\/p\u003e \u003cp\u003eConclusion 600\u003c\/p\u003e \u003cp\u003eDiscussion Questions 601\u003c\/p\u003e \u003cp\u003eNumerical Questions 602\u003c\/p\u003e \u003cp\u003eAppendix 21.1: Present Value of £1 at Compound Interest Rate (1 r) 605\u003c\/p\u003e \u003cp\u003e22 THE MANAGEMENT OF WORKING CAPITAL AND SOURCES OF FINANCE 606\u003c\/p\u003e \u003cp\u003eIntroduction 607\u003c\/p\u003e \u003cp\u003eNature of Sources of Finance 607\u003c\/p\u003e \u003cp\u003eShort-Term Financing 608\u003c\/p\u003e \u003cp\u003eLong-Term Financing 618\u003c\/p\u003e \u003cp\u003eCost of Capital 623\u003c\/p\u003e \u003cp\u003eConclusion 626\u003c\/p\u003e \u003cp\u003eDiscussion Questions 627\u003c\/p\u003e \u003cp\u003eNumerical Questions 628\u003c\/p\u003e \u003cp\u003eGlossary of Key Accounting Terms 631\u003c\/p\u003e \u003cp\u003eAppendix: Answers 663\u003c\/p\u003e \u003cp\u003eIndex 723\u003c\/p\u003e \u003cp\u003e\u003cb\u003eMichael Jones\u003c\/b\u003e is Professor of Financial Reporting and Director of the Financial Reporting and Business Communication Unit at the University of Bristol, and also author of \u003ci\u003eFinancial Accounting\u003c\/i\u003e, \u003ci\u003eManagement Accounting\u003c\/i\u003e, and \u003ci\u003eCreative Accounting, Fraud, and International Accounting Scandals\u003c\/i\u003e, also published by John Wiley \u0026amp; Sons, Ltd.\u003c\/p\u003e  \u003cp\u003e\u003cb\u003e“This is a book that helps me daily in my studies and is one of the best academic books I have ever read.”\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eA student review\u003c\/i\u003e\u003c\/p\u003e \u003cp\u003e The third edition of \u003ci\u003eAccounting\u003c\/i\u003e continues to provide a very accessible and easy-to-follow introduction to all the major aspects of accounting. Intended as a core textbook for students studying accounting for the first time, \u003ci\u003eAccounting\u003c\/i\u003e can be used by students on both accounting and non-accounting degrees and also MBA courses. In particular, the whole book has been comprehensively rewritten to fully reflect the impact of International Financial Reporting Standards (IFRS) and adopts the IFRS terminology and IFRS format, throughout.\u003c\/p\u003e \u003cp\u003eDesigned to be both engaging and accessible to the student, \u003ci\u003eAccounting\u003c\/i\u003e features:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eLively presentational style integrating cartoons and ‘Soundbites’.\u003c\/li\u003e \u003cli\u003e‘Company Snapshot’ boxes presenting financial data from a wide variety of international companies, such as Christian Dior, Nokia and Volkswagen.\u003c\/li\u003e \u003cli\u003e‘Real-World Views’ offering contemporary examples from the business press that give the body of the text a real-life resonance.\u003c\/li\u003e \u003cli\u003eEnd-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.\u003c\/li\u003e \u003cli\u003eRich supporting website at \u003cb\u003ewww.wileyeurope.com\/college\/jones\u003c\/b\u003e including solutions, extra question material and PowerPoint slides for lecturers, alongside multiple choice quizzes and accounting concept modules for students.\u003c\/li\u003e \u003c\/ul\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988654604517,"sku":"NP9781119977186","price":65.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781119977186.jpg?v=1761781136","url":"https:\/\/k12savings.com\/es\/products\/accounting-isbn-9781119977186","provider":"K12savings","version":"1.0","type":"link"}