Accounting for Non-Accounting Students
Accounting for non-accounting students eighth edition
John R. Dyson
ACCOUNTING
FOR NON-ACCOUNTING STUDENTS
Visit the Accounting for Non-Accounting Students, eighth edition Companion Website at www.pearsoned.co.uk/dyson to find valuable student learning material including:
G G G G
Multiple choice questions to help test your learning Extra question material Links to relevant sites on the web Glossary explaining key terms mentioned in the book
We work with leading authors to develop the strongest educational materials in Accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk
ACCOUNTING
FOR NON-ACCOUNTING STUDENTS
Eighth Edition
John R. Dyson
Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First edition published in Great Britain under the Pitman Publishing imprint in 1987 Second edition 1991 Third edition 1994 Fourth edition published under the Financial Times Pitman Publishing imprint in 1997 Fifth edition 2001 Sixth edition 2004 Seventh edition 2007 Eighth edition 2010 © Pearson Professional Limited 1987, 1991, 1994, 1997 © Pearson Education Limited 2001, 2004, 2007, 2010 The right of John R. Dyson to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either
John R. Dyson
ACCOUNTING
FOR NON-ACCOUNTING STUDENTS
Visit the Accounting for Non-Accounting Students, eighth edition Companion Website at www.pearsoned.co.uk/dyson to find valuable student learning material including:
G G G G
Multiple choice questions to help test your learning Extra question material Links to relevant sites on the web Glossary explaining key terms mentioned in the book
We work with leading authors to develop the strongest educational materials in Accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk
ACCOUNTING
FOR NON-ACCOUNTING STUDENTS
Eighth Edition
John R. Dyson
Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First edition published in Great Britain under the Pitman Publishing imprint in 1987 Second edition 1991 Third edition 1994 Fourth edition published under the Financial Times Pitman Publishing imprint in 1997 Fifth edition 2001 Sixth edition 2004 Seventh edition 2007 Eighth edition 2010 © Pearson Professional Limited 1987, 1991, 1994, 1997 © Pearson Education Limited 2001, 2004, 2007, 2010 The right of John R. Dyson to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without either
References: Cairn Energy plc, Annual Report and Accounts, 2008. J. Smart & Co (Contractor) PLC, Annual Report and Accounts, 2008.