Accounting for Business 4e Student Resources

Accounting for Business, 4e Enhanced e-book

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Chapter 1 Enhanced e-book

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Chapter 2 Enhanced e-book

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Chapter 3 Enhanced e-book

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Chapter 4 Enhanced e-book

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Chapter 5 Enhanced e-book

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Chapter 6 Enhanced e-book

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Chapter 7 Enhanced e-book

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Chapter 8 Enhanced e-book

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Chapter 9 Enhanced e-book

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Chapter 10 Enhanced e-book

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Chapter 11 Enhanced e-book

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Chapter 12 Enhanced e-book

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Chapter 13 Enhanced e-book

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Chapter 1 Key Concepts Flashcard Glossary

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Chapter 2 Key Concepts Flashcard Glossary

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Chapter 3 Key Concepts Flashcard Glossary

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Chapter 4 Key Concepts Flashcard Glossary

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Chapter 5 Key Concepts Flashcard Glossary

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Chapter 6 Key Concepts Flashcard Glossary

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Chapter 7 Key Concepts Flashcard Glossary

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Chapter 8 Key Concepts Flashcard Glossary

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Chapter 9 Key Concepts Flashcard Glossary

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Chapter 10 Key Concepts Flashcard Glossary

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Chapter 11 Key Concepts Flashcard Glossary

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Chapter 12 Key Concepts Flashcard Glossary

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Chapter 13 Key Concepts Flashcard Glossary

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Chapter 1 Self-Test Questions

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Chapter 2 Self-Test Questions

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Chapter 3 Self-Test Questions

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Chapter 4 Self-Test Questions

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Chapter 5 Self-Test Questions

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Chapter 6 Self-Test Questions

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Chapter 7 Self-Test Questions

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Chapter 8 Self-Test Questions

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Chapter 9 Self-Test Questions

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Chapter 10 Self-Test Questions

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Chapter 11 Self-Test Questions

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Chapter 12 Self-Test Questions

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Chapter 13 Self-Test Questions

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Numerical exercise 2.1 Kate Limited

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Numerical exercise 2.2 Jelena Limited

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Numerical exercise 3.1 Arthur and Bhavesh: statements of profit or loss by nature

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Numerical exercise 3.2 Caroline and Bethany: statements of profit or loss and statements of financial position

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Numerical exercise 4.1 Beginners Limited

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Numerical exercise 4.2 Statements of cash flows using the direct method

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Numerical exercise 4.3 Statements of cash flows using the indirect method

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Numerical exercise 6.1 Jenny's teddy bear shop

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Numerical exercise 6.2 Bunns the Bakers

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Numerical exercise 7.1 Ratio comparisons

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Numerical exercise 8.1 Higher levels of production

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Numerical exercise 8.2 Hand Made Tools: Allocating direct and indirect costs to a product

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Numerical exercise 8.3 Hand Made Tools: Calculating profit from a given set of costing data

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Numerical exercise 8.4 Hand Made Tools: Inventory valuation

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Numerical exercise 8.5 Overhead allocation

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Numerical exercise 8.6 Overhead reallocation

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Numerical exercise 8.7 Overhead allocation using activity based costing

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Numerical exercise 9.1 Contribution analysis to determine whether a special order should be accepted or not

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Numerical exercise 9.2 Making outsourcing decisions

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Numerical exercise 9.3 Limiting factor analysis

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Numerical exercise 10.1 Bill and Ben’s standard costing system

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Numerical exercise 10.2 Extensive variance analysis

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Numerical exercise 11.1 Anna’s sales budget

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Numerical exercise 11.2 Anna’s direct costs budget

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Numerical exercise 11.3 Anna’s budgeted monthly statements of profit or loss

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Numerical exercise 11.4 Anna’s cash budgeted receipts from sales

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Numerical exercise 11.5 Anna’s budgeted cash payments for purchases

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Numerical exercise 11.6 Anna’s monthly cash budgets

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Numerical exercise 11.7 Anna’s budgeted statement of financial position

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Numerical exercise 11.8 Anna’s actual and budgeted cash flows

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Numerical exercise 11.9 Anna’s budgeted statement of profit or loss and cash budget

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Numerical exercise 12.1 Furniture workshop project: calculating a payback period

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Numerical exercise 12.2 Garden design project: calculating a payback period

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Numerical exercise 12.3 Furniture workshop project: calculating the accounting rate of return

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Numerical exercise 12.4 Garden design project: calculating the accounting rate of return

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Numerical exercise 12.5 Furniture workshop project: Calculating the net present value

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Numerical exercise 12.6 Garden design project: Calculating the net present value

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Numerical exercise 12.7 Furniture workshop project: calculating the discounted payback period

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Numerical exercise 12.8 Garden design project: calculating the discounted payback period

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Numerical exercise 12.9 Furniture workshop project: Calculating the internal rate of return

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Numerical exercise 12.10 Garden design project: Calculating the internal rate of return

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Exercise 1.1 What is accounting? Example 1

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Exercise 1.2 What is accounting? Example 2

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Exercise 1.3 Accounting definition

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Exercise 1.4 Control, accounting and accountability

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Exercise 1.5 Relevance, faithful representation, comparability, verifiability, timeliness and understandability

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Exercise 1.6 Cost v. benefit

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Exercise 1.7 The users of accounting information

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Exercise 2.1 Assets

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Exercise 2.2(a) Non-current assets

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Exercise 2.2(b) Non-current assets

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Exercise 2.3 Current and non-current assets

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Exercise 2.4 Liabilities

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Exercise 2.5 Current and non-current liabilities

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Exercise 2.6 What the statement of financial position does and does not show

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Exercise 2.7 The dual aspect concept

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Exercise 3.1 Distinguishing between different types of income

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Exercise 3.2 Items of expenditure

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Exercise 3.3 Profits

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Exercise 3.4 Example of a trader’s statement of profit or loss

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Exercise 3.5 Determining the correct amount of income or expense

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Exercise 3.6 Depreciation

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Exercise 4.1 Further examples of the importance of cash and cash inflow

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Exercise 4.2 Cash inflows and cash outflows from operating activities

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Exercise 4.3 Cash inflows and cash outflows from investing activities

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Exercise 4.4 Cash inflows and cash outflows from financing activities

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Exercise 4.5 Categorizing cash inflows and cash outflows

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Exercise 4.6 Statements of cash flows

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Exercise 4.7 How statements of cash flows work with the other two financial statements

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Exercise 4.8 Example of how the statement of cash flows can explain the changes in the financial position of an entity

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Exercise 4.9 Recap of Table 4.1

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Exercise 5.1 Sole traders

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Exercise 5.2 Partnerships

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Exercise 5.3 Types of business organization

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Exercise 5.4 Private and public limited companies

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Exercise 5.5 Capital introduced

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Exercise 5.6 Overdraft and loan finance

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Exercise 5.7 Bonds and debentures

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Exercise 5.8 Ordinary and preference shares

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Exercise 6.1 Ratio analysis examples

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Exercise 6.2 Ratio analysis exercises

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Exercise 6.3 Reduced profitability examples

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Exercise 6.4 Ratios and financial statement figures

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Exercise 6.5 Causes of rises and falls in the gross profit percentage

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Exercise 6.6 Example of increasing income per unit of input resource leading to higher profits

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Exercise 6.7 Increasing sales and profit per unit

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Exercise 6.8 The price/earnings ratio

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Exercise 6.9 The five performance ratios

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Exercise 7.1 The cash flow cycle

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Exercise 7.2 The current ratio

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Exercise 7.3 The quick ratio

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Exercise 7.4 The three working capital ratios

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Exercise 7.5 Cash conversion cycle

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Exercise 7.6 The timing of payments

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Exercise 8.1 Distinguishing between financial and management accounting

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Exercise 8.2 Selling price, costs and profit

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Exercise 8.3(a) Direct materials, direct labour and direct overhead

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Exercise 8.4 Fixed and variable costs

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Exercise 8.5 Example of a cost card

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Exercise 8.6 Traditional absorption costing

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Exercise 8.7 Traditional absorption costing and activity based costing

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Exercise 8.8 Example of how fixed costs might rise in steps

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Exercise 8.9 Example of how variable costs can change

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Exercise 9.1 Fixed and variable costs

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Exercise 9.2 Relevant costs and sunk costs

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Exercise 9.3 Opportunity cost

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Exercise 9.4 Contribution analysis

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Exercise 10.1 Standard costing

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Exercise 10.2 Variance analysis

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Exercise 10.3 Standards of performance

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Exercise 10.4 Changes in the direct material price and usage variances

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Exercise 10.5 Changes in the direct labour rate and efficiency variances

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Exercise 11.1 The objectives of budgeting and the budgeting process

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Exercise 11.2 An example of budgeting objectives and the budgeting process in everyday life

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Exercise 11.3 Changes in budgeted v. actual sales and costs

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Exercise 11.4 The Effect of Reducing Sales Units by 10% on Budgeted Figures for Sales and Cost of Sales

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Exercise 12.1 Short and long-term investment decisions

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Exercise 12.2 Capital investment appraisal

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Exercise 12.3 Calculating a simple payback period

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Exercise 12.4 An example of the time value of money

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Exercise 12.5 The time value of money

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Exercise 13.1 Control problems arising in limited companies as a result of the agency problem and information asymmetry

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Exercise 13.2 The roles of the executive and non-executive directors

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Exercise 13.3 The role and activities of external auditors

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Exercise 13.4 Internal audit

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Exercise 13.5 Distinguishing between the roles and responsibilities of internal and external auditors

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Exercise 13.6 The roles of executive and non-executive directors in company decision-making

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Exercise 13.7 How boards ensure they are effective

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Exercise 13.8 How the integrity of financial statements is assured

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Exercise 13.9 The reasons why companies adopt and report socially responsible attitudes and activities

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Exercise 13.10 The reasons why companies adopt sustainable and environmentally responsible approaches in their business

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Video 2.1 Deciding whether balances are assets, liabilities or equity and whether balances are current or non-current

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Video 3.1 Allocating bank receipts and payments to the receipts and payments accounts and the statement of financial position

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Video 3.2 Preparing Julia's statement of profit or loss and statement of financial position

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Video 4.1 Preparing the statement of cash flows using the indirect method

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Video 8.1 The Picture Frame Company: Annual overhead costs allocated to the machining and finishing departments

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Peter Scott, Accounting for Business 4e Student Resources

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