Accounting: A Very Short Introduction
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プレミアムプラン4か月 月額99円キャンペーン開催中
Accounting: A Very Short Introduction
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Michael Langan
If you read the "business pages" of a newspaper or if you listen to the financial news on television or radio, you will often hear terms such as "liability", "balance sheet," or "earnings." These terms turn up in non-financial contexts as well: "he was more of a liability than an asset." If you invest in shares, manage your family's personal finances, or sit on a committee of the property company which owns your apartment, you will receive financial statements. If you are a manager in a company, a hospital, or a school, you will see accounting information often.
This Very Short Introduction provides a guide to understanding and using accounting information. Christopher Nobes explains the main areas of accounting work, from bookkeeping and financial reporting to auditing and management accounting. Terms like "debits," "pre-tax income," and "goodwill" are simplified and explained, making accounting a more approachable, understandable topic.