Financial and Management Accounting

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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.

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

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

Details

Erscheinungsjahr:	2019
Fachbereich:	Betriebswirtschaft
Genre:	Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Taschenbuch
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

Artikel-ID: 116829753