Financial and Management Accounting

An Introduction

Pauline Weetman (Autor)

Buch | Softcover

832 Seiten

2010 | 5th edition
Financial Times Prentice Hall (a Pearson Education Company) (Verlag)
978-0-273-71841-3 (ISBN)

Infos

This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. The fifth edition retains all of the classic features that have contributed to the book's success such as, clarity of expression, the focus on the accounting equation, student activities, real-life commentaries running through each chapter, and the inclusion of the Safe and Sure Annual Report as a real world example of a listed company.

Autor

Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor of Accounting at the University of Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, 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.

Inhalt

Part 1 A conceptual framework: setting the scene

Chapter 1: Who needs accounting?
Chapter 2: A systematic approach to financial reporting: the accounting equation
Chapter 3: Financial statements from the accounting equation
Chapter 4: Ensuring the quality of financial statements

Part 2 Reporting the transactions of a business

Chapter 5: Accounting information for service businesses
Chapter 6: Accounting information for trading businesses

Part 3 Recognition in financial statements

Chapter 7: Published financial statements
Chapter 8: Non-current (fixed) assets
Chapter 9: Current assets
Chapter 10: Current liabilities
Chapter 11: Provisions and non-current (long-term) liabilities
Chapter 12: Ownership interest

Part 4 Analysis and issues in reporting

Chapter 13: Ratio analysis
Chapter 14: Reporting corporate performance
Chapter 15: Reporting cash flows

MANAGEMENT ACCOUNTING

Part 5 Setting the scene and defining the basic tools of management accounting

Chapter 16: Functions of management accounting
Chapter 17:Classification of costs
Chapter 18: Product costs: materials, labour and overheads

Part 6 Job costs and stock valuation

Chapter 19: Job costing

Part 7 Decision making

Chapter 20: Breakeven analysis and short-term decision making
Chapter 21: Preparing a budget
Chapter 22: Standard costs
Chapter 23: Performance evaluation and feedback reporting

Part 9 Capital investment appraisal and business strategy

Chapter 24: Capital investment appraisal
Chapter 25: Business strategy and management accounting

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

Produkt-Details

• Erscheint lt. Verlag: 18.8.2010
• Sprache: englisch
• Maße: 197 x 264 mm
• Gewicht: 1510 g
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-10: 0-273-71841-X / 027371841X
• ISBN-13: 978-0-273-71841-3 / 9780273718413
• Zustand: Neuware