Financial and Management Accounting, 9th edition is a fundamental learning resource for students studying Financial and Management Accounting courses. With a range of activities and real-world case studies, this edition will encourage students to explore and consider management accounting issues from different angles and perspectives.
Financial and Management Accounting, 9th edition is a fundamental learning resource for students studying Financial and Management Accounting courses. With a range of activities and real-world case studies, this edition will encourage students to explore and consider management accounting issues from different angles and perspectives.
Pauline Weetman, BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita of Accounting at the University of Edinburgh, with extensive experience in teaching at undergraduate and postgraduate levels, with previous chairs held at various universities across Scotland, UK. Darren Jubb is a lecturer in Accounting at the University of Dundee. He is a qualified Chartered Accountant with several years of experience teaching financial accounting and auditing at undergraduate and postgraduate levels.
Inhaltsangabe
Preface
Part 1 Corporate Reporting: Annual Report and Accounts 1. Users needs for information 2. What influences the annual report? 3. The accounting equation: a systematic approach to financial reporting 4. Financial statements from the accounting equation 5. Ensuring the quality of financial statements Part 2 Reading and interpreting company reports 1. Published financial statements 2. Ratio analysis 3. Ratios worked example Part 3 Reporting the transactions of a business 4. Accounting information for service businesses 5. Accounting information for trading businesses Part 4 Recognition in financial statements 6. Non-current (fixed) assets 7. Current assets 8. Current liabilities 9. Provisions and non-current (long-term) liabilities 10. Ownership interest Part 5 Setting the scene and defining the basic tools of management accounting 11. Functions of management accounting 12. Classification of costs 13. Product costs: materials, labour and overheads Part 6 Job costs and stock valuation 14. Job costing Part 7 Decision making 15. Break-even analysis and short-term decision making Part 8 16. Preparing a budget 17. Standard costs 18. Performance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy 19. Capital investment appraisal 20. Business strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting II Solutions to numerical and technical questions in Financial Accounting III Solutions to numerical and technical questions in Management Accounting Index Publisher's acknowledgements
Part 1 Corporate Reporting: Annual Report and Accounts 1. Users needs for information 2. What influences the annual report? 3. The accounting equation: a systematic approach to financial reporting 4. Financial statements from the accounting equation 5. Ensuring the quality of financial statements Part 2 Reading and interpreting company reports 1. Published financial statements 2. Ratio analysis 3. Ratios worked example Part 3 Reporting the transactions of a business 4. Accounting information for service businesses 5. Accounting information for trading businesses Part 4 Recognition in financial statements 6. Non-current (fixed) assets 7. Current assets 8. Current liabilities 9. Provisions and non-current (long-term) liabilities 10. Ownership interest Part 5 Setting the scene and defining the basic tools of management accounting 11. Functions of management accounting 12. Classification of costs 13. Product costs: materials, labour and overheads Part 6 Job costs and stock valuation 14. Job costing Part 7 Decision making 15. Break-even analysis and short-term decision making Part 8 16. Preparing a budget 17. Standard costs 18. Performance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy 19. Capital investment appraisal 20. Business strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting II Solutions to numerical and technical questions in Financial Accounting III Solutions to numerical and technical questions in Management Accounting Index Publisher's acknowledgements
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