Accounting: A Smart Approach

Mary Carey, Formerly Senior Lecturer, Accounting and Finance, Oxford Brookes University,Cathy Knowles, Senior Lecturer, Accounting and Finance, Oxford Brookes University,Jane Towers-Clark, Head of Accounting, Finance and Economics, Oxford Brookes University

Mary Carey was formerly a senior lecturer at Oxford Brookes University, lecturing in financial accounting and taxation and has a great deal of experience in delivering accounting courses for non-accounting students. She originally trained as a chartered accountant with Grant Thornton, London. Mary currently acts as an advisor for the Citizens Advice Bureau.

Cathy Knowles is Senior Lecturer in Accounting & Finance at Oxford Brookes University. She is a qualified Chartered Management Accountant and has worked in industry in various Management Accounting posts before joining Oxford Brookes. Cathy has mainly taught on management accounting modules at both undergraduate and postgraduate levels. She is currently an external examiner for the University of Lincoln.

Jane Towers-Clark is Head of Accounting, Finance, and Economics at Oxford Brookes University. Jane trained as a chartered accountant with Ernst and Young in London, going on to work in Singapore and Australia as a lecturer and auditor before returning to the UK. She is currently undertaking her Doctorate in Education at UCL, University of London.

Part One: Financial Accounting
1. The Cash Budget
2. Introduction to the Statement of Profit or Loss
3. Balancing the Basics
4. Accounting for Depreciation and Bad Debts
5. Company Finance
6. Company Accounts
7. The Statement of Cash Flows
8. Interpreting Financial Statements
9. Capital Structure and Investment Ratios
Part Two: Management Accounting
10. Costs and Break-even Analysis
11. Absorption and Activity-based Costing
12. Budgeting
13. Pricing and Costs
14. Short-term Decision Making
15. Investment Appraisal Techniques
16. Performance Measurement
Part Three: Double-entry Bookkeeping
17. Introduction to Double-entry Bookkeeping I
18. Double-entry Bookkeeping II