Small Business pp 153-180 | Cite as

Basic Accounting and Accounting Systems

  • Jim Dewhurst
  • Paul Burns
Part of the Warwick Small Business Series book series


The problem with accounting and finance is that it is full of mumbo-jumbo. Really many of the ideas and notions are quite simple and straightforward. However, over the years accountants have managed to shroud their profession in the blanketing fog of technical jargon. As soon as the accountant starts talking this foreign language, eyes cloud over, minds turn off and the financial information he is talking about manages to retain that somewhat mystical and unreal quality of a DHSS handbook. Unfortunately for the businessman a lack of understanding of basic accounting and finance is a sure recipe for bankruptcy. Balance-sheets and income statements can become fascinating reading if they relate to your money and your business.


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Select Bibliography

  1. Charles Horngren, Cost Accounting: A Managerial Emphasis, Prentice-Hall, 1982.Google Scholar
  2. A. Matz and M. Usry, Cost Accounting — Planning and Control, South-Western, 1976.Google Scholar
  3. James Van Horne, Financial Management and Policy, 6th edn, Prentice-Hall, 1983.Google Scholar
  4. J. Samuels and F. Wilkes, Management of Company Finance, Nelson, 1980.Google Scholar
  5. J. R. Frank and J. E. Broyles, Modern Managerial Finance, Wiley, 1979.Google Scholar
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  8. R. G. Moore, Controls in a Small Manufacturing Business, Accountants Digest No. 55, Institute of Chartered Accountants, 1977.Google Scholar

Copyright information

© Jim Dewhurst and Paul Burns 1983

Authors and Affiliations

  • Jim Dewhurst
  • Paul Burns

There are no affiliations available

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