Pauline Weetman, Darren Jubb

Financial and Management Accounting: An Introduction (eBook, ePUB)

• Format: ePub

Produktbeschreibung

Shape your critical understanding of the 'why' behind the 'how' in Financial and Management Accounting.

Written by experts drawing on many years of experience in teaching Accounting, the ninth edition of Financial & Management Accounting: An Introduction is a well-respected text, revised to embed, from the outset, a discussion of how financial accounting intertwines with today's concerns for its impact on society and representation in corporate reports.

The latest edition provides new material on the relationship between corporate reporting and sustainability issues, including climate reporting. At the same time, the book retains all the features that have contributed to the book's popularity: its focus on the accounting equation, extensive use of real-world case studies, a clear and accessible writing style, a wide range of student activities throughout each chapter, and a unique running case study applying accounting principles to a services company.

Key features include:

• Discusses sustainability and climate reporting, greater commitments to lower carbon use, and the international organisations that have influenced corporate reporting in these areas
• Revised structure for flexible learning to suit your chosen study route
• Definitions and terminology aligned with the Conceptual Framework
• Thoroughly revised to reflect regulatory changes, including the transition to the Audit, Reporting and Governance Authority (ARGA)
• Chapter case studies illustrating key ideas in the book and featuring a variety of well-known companies and organisations
• A range of activities throughout each chapter to help you consider issues from different viewpoints
• A large body of end-of-chapter questions allows you to test your understanding of the essentials and go further by applying knowledge to realistic scenarios.

With a strong focus on the 2018 Conceptual Framework of the International Accounting Standards Board, this textbook guides you in understanding the "why" and not just the "how" of financial and management accounting.

Pauline Weetman is Professor Emerita of Accounting at the University of Edinburgh, with extensive experience 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.

Pearson, the world's learning company.

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Produktdetails

• Verlag: Pearson HigherEducation
• Altersempfehlung: ab 18 Jahre
• Erscheinungstermin: 15. Mai 2024
• Englisch
• ISBN-13: 9781292725345
• Artikelnr.: 70717519

Autorenporträt

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