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Cet ouvrage propose un entraînement progressif à la comptabilité. Le lecteur y trouvera des applications commentées qui lui permettront de mettre en oeuvre des connaissances acquises par le suivi d'un cours ou la lecture d'un manuel de base. Il y trouvera également des questions (et leurs réponses) qui lui permettront de vérifier qu'il maîtrise bien les principes de la méthode comptable. Il est spécialement destiné aux étudiants des universités (comptables, gestionnaires, économistes, juristes...) et aux élèves des Grandes Ecoles commerciales (HEC, ES-SEC, ESCP, EM Lyon, ICN, ESCAE...) qui abordent l'étude de la comptabilité et souhaitent, en vue d'une épreuve de contrôle ou d'un examen, s'entraîner seuls à sa pratique. Il peut également servir aux candidats à l'épreuve de comptabilité (épreuve 4) du Diplôme Préparatoire aux Etudes Comptables et Financières (DPECF). Il fait référence au PCG et aux normes internationales.
The new, revised, and updated edition of the popular textbook for introductory accounting courses Accounting plays a central role in a multitude of areas, from everyday personal finance to global corporate operations. Introduction to Accounting helps students understand the concepts, principles, methods, and mechanisms of the field. Designed to benefit all students, regardless of major, this innovative textbook integrates life skills and business skills to provide an accessible, engaging introduction to accounting. Rather than separating financial accounting from managerial accounting, this textbook demonstrates how to plan and evaluate business activities from both external and internal reporting perspectives. Now in its eight edition, Introduction to Accounting enables students to understand both the nature and functions of business and the mechanics of the bookkeeping process. Three organizing themes—the accounting information system, business processes, and the balanced scorecard—help students learn why and how activities are planned and evaluated by different stakeholders. Based on extensive instructor feedback, as well as the authors’ six decades of combined teaching experience, this new edition has been thoroughly revised to enhance readability and highlight real-world examples. A complete array of pedagogical tools includes improved and expanded learning objectives, updated definitions, questions and problem sets, newcritical-thinking and ethical-challenge exercises, and more. Focuses on accounting as an information system used in each business processes to provide information to plan and evaluate activities Stimulates interest in the field of accounting with relatable, reader-friendly narrative Employs various pedagogical devices to stimulate active and cooperative learning for students Uses the example of Apple, Inc. throughout the text to illustrate central concepts and significant issues Includes extensive online support including test problems and essay exercises for every chapter of the text, PowerPoint slides and Excel templates, downloadable solution manuals, and links to professional resources Offering a wealth of instructor resources, Introduction to Accounting, 8th Edition is ideally suited for introductory accounting courses in both high school and university-level settings.
Ce livre est un véritable outil d'entraînement qui couvre l'intégralité du programme. Les auteurs y ont mis l'expérience qu'ils ont de l'examen pour vous permettre : de vous entraîner à résoudre avec succès les différents exercices pour mettre vos connaissances en application (les corrigés sont fournis) ; de préparer utilement votre épreuve.
This book introduces corporate financial management, based on the basic capital budgeting framework and the time value of money. It focuses on theoretical formulations and correct application of financial techniques that will help improve managerial and financial decisions. Based on fundamental principles of accounting and finance like time value of money and after-tax, it introduces readers to real-world constraints and complexities in the two fields. Written in a simple and accessible manner. It can be read by students of finance and accounting courses, business professionals and general public alike.
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
The fully revised and updated Third Edition of this textbook provides an accessible introduction to accounting for students coming to the subject for the first time. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances. This New Edition incorporates major changes which improve and update the previous edition. It can be easily used by students working on their own, as well as in a classroom environment. It provides: - Fully illustrated & worked examples - Student Activities - End of chapter questions, many of which have been taken from major accounting examination bodies. -The solutions to all activities are given at the end of each chapter, and answers to the end of chapter questions are also supplied. Introduction to Accounting is an essential textbook for undergraduate accounting students. It is designed to meet the needs of both the non-specialist and those intending to specialise in accounting at undergraduate and also postgraduate levels. The Solutions Manual will be available via the SAGE website.
Accounting: an introduction by Atrill provides a clear and approachable introduction to accounting and finance for those seeking to understand the main concepts and their practical application to good decision-making.
For one-term courses in financial accounting, this work offers real-world theory, terminology and procedures.