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Financial and Management Accounting de PAULINE WEETMAN

Financial and Management Accounting

Autor PAULINE WEETMAN
en Limba Engleză Paperback – 2 mai 2019

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Specificații

ISBN-13: 9781292244419
ISBN-10: 1292244410
Pagini: 872
Dimensiuni: 198 x 266 x 38 mm
Greutate: 1.6 kg
Ediția:8 ed
Editura: Pearson Education

Notă biografică

Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor Emerita 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.

Cuprins

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