【簡介】 Practical and crystal clear, the second edition of Peter Scott's Introduction to Accounting and its accompanying online resources provide a supportive introduction to the subject, guiding students towards self-led practice. Reflecting current International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), and with coverage on both financial and cost and management accounting, the author walks the student carefully through the essential material to ensure they develop a solid foundation for more advanced modules. Scott's lively writing style sets the numerical content within an easy-to-follow narrative, and the relevance of each tool or technique is explained at every turn. A multitude of worked and real-life examples help students to connect with the concepts, while each chapter ends with questions that are tiered according to difficulty to help students verify that they have mastered the essentials before progressing. Readers are directed towards additional support and exercises throughout to further encourage active participation and to prompt them to assess and consolidate their knowledge. 【目錄】 1:Introduction Part One: Financial Accounting 2:The statement of financial position 3:The statement of profit or loss 4:Double-entry bookkeeping 1: Debits, credits, T accounts, the trial balance and the financial statements 5:Double-entry bookkeeping 2: Books of prime entry, accounting systems and other double entry applications 6:The statement of cash flows 7:The financing of business 8:Ratio analysis 1: Profitability, efficiency and performance 9:Ratio analysis 2: Liquidity, working capital and long term financial stability Part Two: Cost and Management Accounting 10:Cost and management accounting in context 11:Product costing: Absorption costing 12:Relevant costs, marginal costing and short-term decision making 13:Standard costing and variance analysis 14:Budgeting 15:Process costing 16:Capital investment appraisal 17:Corporate governance and sustainability