Financial and Management Accounting
Pearson Education Limited (Verlag)
978-1-292-24441-9 (ISBN)
An essential learning resource for undergraduates on Business Studies degrees, Accounting courses, or MBA students and professionals, this comprehensive introduction will provide the foundation you need for your course, presenting a more critical approach to the subject.
The eighth edition of the text retains all the features that have contributed to the book's popularity: with its clear and accessible writing style, focus on the accounting equation, and extensive use of real-world case studies, the book aims to guide you through the 'why' and not just the 'what' of financial and management accounting.
Key features include:
Definitions and terminology aligned with the 2018 IASB Conceptual Framework
Content fully up-to-date with the International Financial Reporting Standards (IFRS)
New case studies giving examples from real-world companies
Focus on specific knowledge outcomes with end-of-chapter self-evaluation
Questions graded according to difficulty, allowing you to test your understanding
Activities aligned to each section of a chapter, encouraging students to explore and consider issues from different viewpoints
With a range of activities throughout the chapters that encourage you to explore and consider issues from different viewpoints, this market-leading text is a fundamental learning resource and introduction to the field.
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.
Contents in Brief Preface to the eighth edition Publisher s acknowledgements FINANCIAL ACCOUNTING Part 1 A conceptual framework: setting the scene
Who needs accounting?
A systematic approach to financial reporting: the accounting equation
Financial statements from the accounting equation
Ensuring the quality of financial statements
Part 2 Reporting the transactions of a business
Accounting information for service businesses
Accounting information for trading businesses
Part 3 Recognition in financial statements
Published financial statements
Non-current (fixed) assets
Current assets
Current liabilities
Provisions and non-current (long-term) liabilities
Ownership interest
Part 4 Analysis and issues in reporting
Ratio analysis
Reporting corporate performance
Reporting cash flows
MANAGEMENT ACCOUNTING Part 5 Setting the scene and defining the basic tools of management accounting
Functions of management accounting
Classification of costs
Product costs: materials, labour and overheads
Part 6 Job costs and stock valuation
Job costing
Part 7 Decision making
Break-even analysis and short-term decision making
Part 8 Planning and control
Preparing a budget
Standard costs
Performance evaluation and feedback reporting
Part 9 Capital investment appraisal and business strategy
Capital investment appraisal
Business strategy and management accounting
Financial accounting terms defined Management accounting terms defined Appendices
Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting
Solutions to numerical and technical questions in Financial Accounting
Solutions to numerical and technical questions in Management Accounting
Index
Erscheinungsdatum | 30.04.2019 |
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Verlagsort | Harlow |
Sprache | englisch |
Maße | 196 x 262 mm |
Gewicht | 1600 g |
Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
ISBN-10 | 1-292-24441-0 / 1292244410 |
ISBN-13 | 978-1-292-24441-9 / 9781292244419 |
Zustand | Neuware |
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