Accounting theory and practice

著者

• Glautier, M. W. E.
• Underdown, Brian

書誌事項

Accounting theory and practice

M.W.E. Glautier, B. Underdown

Pitman, 1994

5th ed

内容説明・目次

内容説明

This volume has proved to be one of the most popular introductory accounting textbooks available. It successfully integrates financial and management accounting and offers the reader a lucid and perceptive synthesis of the theory and practice of modern accounting. It is ideal for first and second year accounting and business studies courses, professional examinations, MBA courses at business schools and practising accountants seeking a point of reference on issues and problems in current debate. Now in its fifth edition, the text has been fully updated in line with recent developments in accounting. The text has been amended in order to cover the latest research, changes in legislation and the new accounting standards, including FRSs I to 3. New developments in management accounting are also dealt with in full in the final section of the book. New material on basic finance is included for the first time. Key Features: text redesigned and printed in two colours to enhance student appeal; is fully up-to-date with latest accounting standards including FRSs 1-3; includes new material on basic finance; is supported by a solutions manual; has a strong theoretical content; combines financial and management accounting; is comprehensive and readable. An ELBS edition is available.

目次

• Scope of accounting
• accounting as an information system
• the role of accounting theory
• financial accounting conventions
• financial accounting standards
• the generation of financial accounting data
• data processing and double entry
• charts of accounts
• double entry and periodic measurement
• losses in asset values and periodic measurement
• preparing a P & L and balance sheet
• reporting recorded assets and liabilities
• financial accounting information for corporate enterprises
• cash flow statements
• interpreting and comparing financial reports
• financial accounting for groups of companies
• understanding consolidated financial statements
• capital, value, income
• accounting and economic concepts of income and value
• CPP accounting
• current value accounting
• current cost accounting
• current financial reporting practice
• reporting to investors
• reporting to employees
• social responsibility accounting
• the meaning of planning and control
• the cost accounting framework
• long range planning
• planning capital expenditure
• budgetary planning
• cost-volume-profit analysis
• variable costing
• pricing
• short run decisions
• organizing for control
• standard costs and variance analysis
• the control of managed costs
• behaviour aspects of performance evaluation
• index.

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詳細情報

• NII書誌ID(NCID): BA23771976
• ISBN:
  • 0273604724
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: xv, 784 p.
• 大きさ: 25 cm
• 分類:
  • DC20 : 657
• 件名:
  • LCSH : Accounting