Written by an expert teacher in Accounting, the eighth edition of this well-respected text retains all the features that have contributed to the book's popularity: focus on the accounting equation, an even greater range of student activities throughout each chapter, a clear and accessible writing style, and extensive use of real-world case studies. With a strong emphasis on the 2018 Conceptual Framework of the International Accounting Standards Board, Financial & Management Accounting: An Introduction guides students in understanding the 'why' and not just the 'what' of financial and management accounting.…mehr
Written by an expert teacher in Accounting, the eighth edition of this well-respected text retains all the features that have contributed to the book's popularity: focus on the accounting equation, an even greater range of student activities throughout each chapter, a clear and accessible writing style, and extensive use of real-world case studies. With a strong emphasis on the 2018 Conceptual Framework of the International Accounting Standards Board, Financial & Management Accounting: An Introduction guides students in understanding the 'why' and not just the 'what' of financial and management accounting.
Pauline Weetman BA, BSc (Econ), Ph.D., CA, FRSE, is Professor Emerita of Accounting at the University of Edinburgh and has extensive experience in teaching at Undergraduate and Postgraduate levels, with previous chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005. She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS.
Inhaltsangabe
Contents in Brief Preface to the eighth edition Publisher s acknowledgements FINANCIAL ACCOUNTING Part 1 A conceptual framework: setting the scene 1. Who needs accounting? 2. A systematic approach to financial reporting: the accounting equation 3. Financial statements from the accounting equation 4. Ensuring the quality of financial statements Part 2 Reporting the transactions of a business 1. Accounting information for service businesses 2. Accounting information for trading businesses Part 3 Recognition in financial statements 3. Published financial statements 4. Non-current (fixed) assets 5. Current assets 6. Current liabilities 7. Provisions and non-current (long-term) liabilities 8. Ownership interest Part 4 Analysis and issues in reporting 9. Ratio analysis 10. Reporting corporate performance 11. Reporting cash flows MANAGEMENT ACCOUNTING Part 5 Setting the scene and defining the basic tools of management accounting 12. Functions of management accounting 13. Classification of costs 14. Product costs: materials, labour and overheads Part 6 Job costs and stock valuation 15. Job costing Part 7 Decision making 16. Break-even analysis and short-term decision making Part 8 Planning and control 17. Preparing a budget 18. Standard costs 19. Performance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy 20. Capital investment appraisal 21. Business strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices 22. Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting 23. Solutions to numerical and technical questions in Financial Accounting 24. Solutions to numerical and technical questions in Management Accounting Index
Contents in Brief Preface to the eighth edition Publisher s acknowledgements FINANCIAL ACCOUNTING Part 1 A conceptual framework: setting the scene 1. Who needs accounting? 2. A systematic approach to financial reporting: the accounting equation 3. Financial statements from the accounting equation 4. Ensuring the quality of financial statements Part 2 Reporting the transactions of a business 1. Accounting information for service businesses 2. Accounting information for trading businesses Part 3 Recognition in financial statements 3. Published financial statements 4. Non-current (fixed) assets 5. Current assets 6. Current liabilities 7. Provisions and non-current (long-term) liabilities 8. Ownership interest Part 4 Analysis and issues in reporting 9. Ratio analysis 10. Reporting corporate performance 11. Reporting cash flows MANAGEMENT ACCOUNTING Part 5 Setting the scene and defining the basic tools of management accounting 12. Functions of management accounting 13. Classification of costs 14. Product costs: materials, labour and overheads Part 6 Job costs and stock valuation 15. Job costing Part 7 Decision making 16. Break-even analysis and short-term decision making Part 8 Planning and control 17. Preparing a budget 18. Standard costs 19. Performance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy 20. Capital investment appraisal 21. Business strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices 22. Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting 23. Solutions to numerical and technical questions in Financial Accounting 24. Solutions to numerical and technical questions in Management Accounting Index
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