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Full Description
For over thirty years, students have benefitted from this comprehensive, theory-based guide to accounting, its application to management decision-making and its impact on our wider global society. In this substantially revised eighth edition of the text, the authors reflect contemporary developments in the subject while continuing to encourage critical analysis of the usefulness and relevance of accounting practices.
Contents
1: Accountability and accounting
2: The scope of business accounting
3: Accounting as an information system
4: The universality of business accounting method
5: International rules for business accounting
6: The scope and role of accounting theory
7: Financial accounting statements
8: Financial accounting concepts
9: Financial accounting standards
10: The generation of financial accounting data
11: Data processing and double-entry bookkeeping
12: Double-entry bookkeeping and periodic measurement
13: Losses in asset values and periodic measurement
14: Preparing an income statement and a balance sheet
15: Reporting recorded assets and liabilities
16: The processes of management
17: Traditional cost accounting
18: ABC and JIT
19: Cost-volume- profit analysis
20: Marginal costing
21: Costs for Pricing
22: Costs for short-run tactical decisions
23: Companies: their nature and regulation
24: Published financial statements
25: Statements of Cash-flows
26: Interpreting and comparing financial statements
27: Capital, value and income
28: Accounting and economic concepts of income and value
29: Accounting under monetary instability and market volatility
30: Reporting to investors
31: Social accounting and the caring society
32: Budgeting for planning and control
33: Organization for cont
