Accounting for managers
著者
書誌事項
Accounting for managers
International Thomson Business, 1998
2nd ed
大学図書館所蔵 全21件
注記
First published : London: Chapman & Hall, 1994
Bibliography: p. [463]-470
Includes index
Reprinted by thomson Learning, 2000
内容説明・目次
内容説明
This work is written from a managerial perspective for general managers on executive or MBA courses, and it is also appropriate for undergraduate business students. It focuses on accounting from the viewpoint of the needs of managers for financial information and understanding. The text covers the full range of accounting theory and practice of relevance to the general manager, avoiding technical aspects that are only of interest to accountants. It explores financial and management accounting from a management perspective, and relates accounting to practical management problems and decisions drawn both from the business world and from the public sector. The book minimizes the use of technical language, explains technical terms and includes an extensive glossary. Questions, for discussion or revision, and exercises are included at the end of chapters.
目次
- Part 1 The nature and purpose of accounting and its management interface: the nature of accounting
- the need for external financial accounting reports
- definitions of financial accounting/reporting
- desirable characteristics of accounting information
- financial management
- cost accounting and management accounting
- tasks of management accounting
- accounting and management information systems
- profit and return on capital
- international comparative financial reporting
- accounting for overheads, standards and activity based management
- questions and exercises. Part 2 The background to traditional accounting statements: the origins of accounting
- the fundamental accounting identity
- accounting records and bookkeeping
- recognition of elements of accounts
- monetary value
- fundamental accounting concepts
- accounting for social responsibility and the environment
- strategic business accounting. questions and exercises. Part 3 The principal accounting statements: the primary financial statements
- sheets
- statements of financial performance
- cash flow statements
- the concept of financial adaptability
- financial reporting in the public sector
- questions and exercises. Part 4 The legal and quasi-legal background to financial reporting: annual reports and their contents
- types of commercial enterprise
- the Companies Acts and financial reporting
- Companies Act requirements
- professional statements and financial accounting
- true and fair view
- other legally required information and reports
- operational and financial review
- summary accounts
- questions and exercises. Part 5 Business taxation: background to UK taxation
- corporation tax
- national insurance
- value added tax
- uniform business rate
- finding out. Part 6 Auditing and management: the varieties of auditing
- external audit in the private sector
- internal auditing
- auditing in the public sector
- auditing. Part 7 Obtaining useful information from accounts: user groups
- information sources
- analytic review and risk assessment
- ratio analysis
- questions and exercises. Part 8 The organizational context of accounting: financial and management accounting
- meeting the information needs of management
- two alternative approaches to control system design
- questions. Part 9 Cost concepts and measurements: fundamental concepts
- costs related to time and activity
- cost identification and traceability
- historical, absorption and variable costing
- further problems in cost accounting
- questions and exercises. Part 10 Accounting and short term decisions: planning, control and decisions
- relevant costs and costing systems
- cost estimation
- differential cost and revenue analysis. (Part contents)
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