Financial and management accounting : an introduction
著者
書誌事項
Financial and management accounting : an introduction
Financial Times, 1999
2nd ed.
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注記
Previous ed. : 1996
内容説明・目次
内容説明
This new edition of a popular textprovides an introduction toboth financial accounting and cost and management accounting for students. The text is conceptually based and allows students to develop a practical knowledge of accounting based on sound theory. This new edition has been brought up to date with changes in accounting regulations. Many more questions have been supplied for both the financial and management accounting parts of the book, and have been included in an expanded Lecturer's Guide. Further material on accounts preparation is also provided in the Manual. A running case study approach, based on a fictitious user and preparer of accounting information, and a management accounting consultant, brings issues to life for students and allows for a real-life perspective on accounting. Throughout the text, examples, questions and problems allow students to practise the application of theory and techniques. This text combines in a single volume, the two single-subject texts by the same author, providing an economic, high-value alternative for the student to purchase. *Examples, questions and problems allow students to practise. *Application of theory and techniques. *Running
目次
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 7.Publishing financial statements 8.Final accounts preparation Part 3 Recognition and measurement 9.Fixed assets 10.Current assets 11.Liabilities due within one year 12.Provisions and long-term liabilities Part 4 The reporting entity and its owners 13.Ownership interest 14.Group accounts and segmental reporting Part 5 Performance analysis and current developments in financial reporting 15.Analysis of corporate performance 16.Developing issues in financial reporting Glossary Appendix 1 Information extracted from annual report of Safe and Sure plc Appendix 2 Solutions to numerical questions
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