Financial and management accounting : an introduction
著者
書誌事項
Financial and management accounting : an introduction
Financial Times/Prentice Hall, an imprint of Pearson Education, 2003
3rd ed
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Financial & management accounting : an introduction
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注記
Includes bibliographical references and index
vol. 1: <BA61428209>
内容説明・目次
内容説明
"Financial and Management Accounting: an Introduction" is aimed at First level undergraduates on Business Studies degrees taking introductory Financial Accounting and Management Accounting classes; First level specialist accounting undergraduate students; Introductory core accounting for MBA and postgraduate specialist Masters students (e.g. Finance, Actuarial Studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time. This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. The third edition retains all of the classic features that have contributed to the book's success: clarity of expression, the focus on the accounting equation, student activities and real-life commentaries running through each chapter, and the inclusion of the Safe and Sure annual report as an example of a listed company.
目次
Preface to the third edition 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 5. Accounting information for service businesses 6. Accounting information for trading businesses PART 3 - RECOGNITION AND MEASUREMENT 7. Published financial statements 8. Fixed assets 9. Current assets 10. Liabilities due within one year 11. Provisions and long-term liabilities 12. Ownership interest PART 4 - PERFORMANCE ANALYSIS 13. Ratio analysis 14. Analysis of corporate performance PART 5 - CURRENT DEVELOPMENTS 15. Developing issues in financial reporting Glossary of financial accounting terms MANAGEMENT ACCOUNTING PART 6 - SETTING THE SCENE AND DEFINING THE BASIC TOOLS OF MANAGEMENT ACCOUNTING 16. Functions of management accounting 17. Classification of costs 18. Product costs: materials, labour and overheads PART 7 - PRODUCT COSTS AND STOCK VALUATION 19. Job costing 20. Process costing PART 8 - DECISION MAKING 21. Breakeven analysis and short-term decision making PART 9 - PLANNING AND CONTROL 22. Preparing a budget 23. Standard costs 24. Performance evaluation and feedback reporting PART 10 - CAPITAL BUDGETING AND BUSINESS STRATEGY 25. Capital budgeting 26. Business strategy and management accounting Glossary of management accounting terms Appendices I Information extracted from annual report of Safe and Sure 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
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