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, 2006
4th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. This edition retains all of the classic features that have contributed to the book's success particularly its clarity of expression within a sound conceptual framework. There is a strong emphasis on the 'why' rather than simply the 'what' and 'how'.
目次
Part 1 A conceptual framework: setting the scene
Chapter 1 Who needs accounting?
Chapter 2 A systematic approach to financial reporting:
the accounting equation
Chapter 3 Financial statements from the accounting equation
Chapter 4 Ensuring the quality of financial statements
Part 2 Reporting the transactions of a business
Chapter 5 Accounting information for service businesses
Chapter 6 Accounting information for trading businesses
Part 3 Recognition in financial statements
Chapter 7 Published financial statements
Chapter 8 Non-current (fixed) assets
Chapter 9 Current assets
Chapter 10 Current liabilities
Chapter 11 Provisions and non-current (long-term) liabilities
Chapter 12 Ownership interest
Part 4 Analysis and Issues in reporting
Chapter 13 Ratio analysis
Chapter 14 Reporting corporate performance
Chapter 15 Reporting cash flows
Glossary of financial accounting terms
MANAGEMENT ACCOUNTING
Part 5 Setting the scene and defining the basic tools of management accounting
Chapter 16 Functions of management accounting
Chapter 17 Classification of costs
Chapter 18 Product costs: materials, labour and overheads
Part 6 Jobcosts and stock valuation
Chapter 19 Job costing
Part 7 Decision making
Chapter 20 Breakeven analysis and short-term decision making
Part 8 Planning and control
Chapter 21 Preparing a budget
Chapter 22 Standard costs
Chapter 23 Performance evaluation and feedback reporting
Part 9 Capital investment appraisal and business strategy
Chapter 24 Capital investment appraisal
Chapter 25 Business strategy and management accounting
Financial accounting defined
Management accounting defined
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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