Accounting: Understanding and Practice, by Robert Perks, Danny Leiwy Sales Rank: # in Books; Published on: able to find the information you need in Leiwy and Perks () which includes a .. (Leiwy and Perks, ), you should have an overview of accounting as a. Read and Download Ebook Best Accounting: Understanding And Practice By Leiwy, Danny, Perks, Robert () Paperback PDF. Best Accounting.
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Get this from a library! Accounting: understanding and practice. [Robert Perks; Danny Leiwy]. by Leiwy, Danny, Perks, Robert published by McGraw-Hill McGraw-Hill Higher Education () Free PDF d0wnl0ad, audio books, books to read, good books. Dear Mars TKY, did you manage to get this accounting book? I'm looking for it also. "Accounting: Understanding and Practice" by Leiwy and Perks edition.
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Ample practice illustrations and examples help present the subject in relation to a business world to which readers can easily relate. Most helpful customer reviews 2 of 2 people found the following review helpful. Yet the problem is that in several places there are typos made in actual figures which gives you a different answer when you do an exercise.
This can be pretty annoying and takes extra time. At least in 2 places the explanation was apparently copy-pasted from the previous edition because the diagrams they were explaining, were completely different.
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The assessment for this course is by examination. The examination is three hours and 15 minutes long, which includes 15 minutes reading time. The examination paper is divided into sections and you are required to answer certain questions from each section.
Each question you answer carries a mark allocation of 25 marks and there are marks available in total. The compulsory Question 1 comprises of four questions, of which three are allocated six marks each, and one question is worth seven marks. You should divide your time in the examination between the questions according to the number of marks.
A good student who has completed all their work and who is sitting an examination at an appropriate level for their abilities, should achieve a pass mark or better in the examination. However, some of you will find that, despite your hard work, ability and preparation, you fail.
This is usually because marks are thrown away needlessly, through poor examination technique. Examination technique can be learnt and practised. Here are a few tips that may help you to achieve the mark you deserve: Do not panic! Take a few moments to pause and collect your thoughts before you start.
This will help you to make the best use of your time, rather than rushing in without thinking about what you are doing. Also, try not to pay attention to other students around you.
This applies just as much to time spent waiting outside the room where you will take the examination, as it does during the examination. Read the instructions on the front of the examination paper. Make sure you understand which, and how many, questions you should answer. If you need to choose between questions, read their requirements first so that you know which areas they are examining before you make your choice.
You do not have to answer the questions in the order in which they appear in the examination paper. It is likely that there will be some topics about which you will feel more confident, and some which you find more difficult. You may decide to tackle the questions you feel most confident about first, so that you can spend your remaining time on the more difficult questions. Read the question and the requirements carefully. You must answer the question you have actually been asked, not what you might like 15 Chapter 1: Introduction to have been asked.
You must also try to answer every part of the question.
This is particularly important for discussion questions. It is very easy to read a question and assume it is asking you to repeat everything you know about a particular topic. This is rarely the case! You must apply your knowledge to answer the specific question at hand. Remember, this is an examination for people, not parrots. Read the question and the requirement again! You should find yourself referring back to the requirement from time to time as you prepare your answer, especially with a discussion question.
Sometimes it is a good idea to underline parts of the question to remind yourself what you need to do. Words in the requirement such as explain are asking you to justify your answer or describe the underlying theory; whereas words like discuss are asking you to present all the sides of an argument, or points in favour and against the use of a particular technique.
If you are asked to prepare a report, or a set of financial statements, then make sure that your answer is in the appropriate format.
If you are asked to recommend a course of action, or to comment on your answer, remember to do so.
Pay attention to the time. You should divide your time between the questions and between parts of questions according to the number of marks available. You cannot expect to pass if you do not attempt the required number of questions in each section. Spending too long on any one question means you will be losing important marks on another. You will usually pick up more marks by moving on to a new question when the time is up, than by desperately trying to finish a question you have not completed and which you may be struggling with.
You can return to these questions later if you have any spare time after you have attempted the rest of the examination. If your balance sheet does not balance in the examination, it does not matter. You may have made any number of small mistakes.
Trying to find the error could mean you run out of time, and lose out on marks available in other questions. When the time you have allocated for your answer runs out, you should move on to the next question or part of question. You will still be awarded marks for the parts of your answer which are correct. Questions may have several parts to them; for example, a numerical calculation, followed by a discussion. Always leave enough time for the discussion parts of questions.
Where a question is divided into different parts, you should split your time between those different parts according to the mark allocation. Marks are often lost because students use up all of their time to calculate the numbers, and ignore the discussion. Sometimes you can answer the discussion part of a question before you answer the numerical part, in which case it can be a good idea to answer the discussion part first.
When performing calculations, you must show all your workings and state any necessary assumptions that you make. If you do not show how you arrived at your numerical solutions and you have made a mistake, the Examiners will not be able to award you any marks for the bits you have done correctly.
Your workings may be quite rough, so it is a good idea to cross-reference them to your solutions so that the Examiners can easily find them. Finally, remember that in accounting, practice is everything. Try to attempt the Sample examination paper, or past examination papers, under examination conditions. Put away all your books and time yourself. Try to 9 16 AC Principles of accounting work by yourself in a quiet place where you will not be disturbed.
This is especially important if you are not used to sitting three-hour examinations, as the experience itself can be quite stressful. This may seem like a lot to take in now, but if you follow this advice you will have the best chance of doing well in this course. Take things one step at a time, and you should find that the subject is much less daunting than you might think! Remember, it is important to check the VLE for: up-to-date information on examination and assessment arrangements for this course where available, past examination papers and Examiners commentaries for the course which give advice on how each question might best be answered Examination materials When you sit the examination, apart from the question paper and booklet to write your answers in, you will be provided with the following materials: Extracts from compound interest tables.
You will be provided with a one page extract from these tables which is included in Appendix 2 at the end of the Sample examination papers. Eight-column accounting paper. An example of what this looks like is given at the end of the subject guide. We suggest that you might like to remove this page from the subject guide and make photocopies of it to practise on.
You can also buy pads of accounting paper at a commercial stationery shop. You do not have to use this paper in the examination, but many students find it very useful for questions such as those requiring the preparation of income statements, cash flow statements, budgets and investment appraisal calculations.
A hand-held calculator may be used when answering questions on this paper, but it must not be pre-programmed or able to display graphics, text or algebraic equations. The make and type of your machine must be clearly stated on the front cover of the answer book Changes to the syllabus The material covered in this subject guide reflects the syllabus for the year The field of accounting changes regularly, and there may be updates to the syllabus for this course that are not included in this subject guide.
You should also understand how to use this subject guide to help you with the material in this course. The best approach to studying accounting is to be as organised as possible. Make yourself a timetable and stick to it. Try to keep up with the work, and study the subject regularly so that you do not forget topics as you go 10 17 Chapter 1: Introduction along.
Many people enjoy the logic behind accounting techniques and you should find that ideas and concepts make more sense as you continue through the course. I hope that you enjoy accounting and I am sure that you will find many uses for it in the future. Good luck! This overview of accounting will enable you to place the subject in a social and historical context, and appreciate the influence and importance of accounting in many features of everyday life.
Accounting produces a wide range of information for a variety of different users. The subject is split into two key areas; namely, financial accounting and management accounting. This chapter distinguishes between these two areas in terms of the different types of users of the information provided; and the purposes for which the information is used.
Understanding why information is needed and how it is used is central to determining what information to provide; how best to produce and present it; and what its limitations are. You should keep these ideas in mind throughout this course and whenever you read any commentaries or news stories in the financial press Aims of the chapter The aims of this chapter are to: place accounting in its social, economic and historic context relate accounting to the needs of different users of accounting information distinguish between financial and management accounting introduce accounting theory and its role in policy-making Learning outcomes By the end of this chapter, and having completed the Essential reading and Activities, you should be able to: briefly describe the development of accounting through time outline the changing role of accounting in relation to the changing economic and social environment, including the influence of accounting theory identify the different groups of users of accounting information and discuss their information needs compare and contrast financial and management accounting Essential reading Leiwy, D and R.
Maidenhead: McGraw-Hill, Introduction, pp. This is not an easy question. What do you think accounting is? The scope and definition of accounting changes throughout time. In general, it is argued that accounting is concerned with the provision of information about the position and performance of an enterprise that is useful to a wide range of potential users in making decisions.
Historically, this information has been financial, but accounting is increasingly being used to address the triple-bottom-line of social and environmental as well as economic concerns.
In this course we focus on financial uses of accounting but you can study social and environmental reporting later in course AC Auditing and assurance. Similarly, in this course the types of enterprises that we will focus on are businesses whose aim is to make profit or otherwise to increase their owners wealth. You can also find out more about accounting for these types of enterprises in course AC Auditing and assurance.