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Financial and Management Accounting
An Introduction
Taschenbuch von Pauline Weetman
Sprache: Englisch

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Beschreibung

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.

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.

Über den Autor

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.

Inhaltsverzeichnis
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

  • 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
    Details
    Erscheinungsjahr: 2019
    Fachbereich: Betriebswirtschaft
    Genre: Wirtschaft
    Rubrik: Recht & Wirtschaft
    Medium: Taschenbuch
    Seiten: 872
    Inhalt: Kartoniert / Broschiert
    ISBN-13: 9781292244419
    ISBN-10: 1292244410
    Sprache: Englisch
    Einband: Kartoniert / Broschiert
    Autor: Weetman, Pauline
    Hersteller: Pearson Education Limited
    Maße: 266 x 198 x 38 mm
    Von/Mit: Pauline Weetman
    Erscheinungsdatum: 03.05.2019
    Gewicht: 1,595 kg
    preigu-id: 116829753
    Über den Autor

    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.

    Inhaltsverzeichnis
    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

  • 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
    Details
    Erscheinungsjahr: 2019
    Fachbereich: Betriebswirtschaft
    Genre: Wirtschaft
    Rubrik: Recht & Wirtschaft
    Medium: Taschenbuch
    Seiten: 872
    Inhalt: Kartoniert / Broschiert
    ISBN-13: 9781292244419
    ISBN-10: 1292244410
    Sprache: Englisch
    Einband: Kartoniert / Broschiert
    Autor: Weetman, Pauline
    Hersteller: Pearson Education Limited
    Maße: 266 x 198 x 38 mm
    Von/Mit: Pauline Weetman
    Erscheinungsdatum: 03.05.2019
    Gewicht: 1,595 kg
    preigu-id: 116829753
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