Financial and Management Accounting : An Introduction （8TH）

Weetman, Pauline

Pearson Education Limited（2019/05発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 872 p.
• 言語 ENG
• 商品コード 9781292244419
• DDC分類 657

Full Description

Get a critical understanding of the 'why' behind the 'what' in Financial Management Accounting. Financial & Management Accounting: An Introduction, 8th edition is a core textbook in the field, written by leading expert teacher in Accounting, Pauline Weetman.

An essential learning resource for undergraduates on Business Studies degrees, Accounting courses, or MBA students and professionals, this comprehensive introduction will provide the foundation you need for your course, presenting a more critical approach to the subject.

The eighth edition of the text retains all the features that have contributed to the book's popularity: with its clear and accessible writing style, focus on the accounting equation, and extensive use of real-world case studies, the book aims to guide you through the 'why' and not just the 'what' of financial and management accounting.

Key features include:



Definitions and terminology aligned with the 2018 IASB Conceptual Framework
Content fully up-to-date with the International Financial Reporting Standards (IFRS)
New case studies giving examples from real-world companies
Focus on specific knowledge outcomes with end-of-chapter self-evaluation
Questions graded according to difficulty, allowing you to test your understanding
Activities aligned to each section of a chapter, encouraging students to explore and consider issues from different viewpoints

With a range of activities throughout the chapters that encourage you to explore and consider issues from different viewpoints, this market-leading text is a fundamental learning resource and introduction to the field.

Contents

Contents in Brief Preface to the eighth edition Publisher s acknowledgements FINANCIAL ACCOUNTING Part 1 A conceptual framework: setting the scene

Who needs accounting?
A systematic approach to financial reporting: the accounting equation
Financial statements from the accounting equation
Ensuring the quality of financial statements

Part 2 Reporting the transactions of a business

Accounting information for service businesses
Accounting information for trading businesses

Part 3 Recognition in financial statements

Published financial statements
Non-current (fixed) assets
Current assets
Current liabilities
Provisions and non-current (long-term) liabilities
Ownership interest

Part 4 Analysis and issues in reporting

Ratio analysis
Reporting corporate performance
Reporting cash flows

MANAGEMENT ACCOUNTING Part 5 Setting the scene and defining the basic tools of management accounting

Functions of management accounting
Classification of costs
Product costs: materials, labour and overheads

Part 6 Job costs and stock valuation

Job costing

Part 7 Decision making

Break-even analysis and short-term decision making

Part 8 Planning and control

Preparing a budget
Standard costs
Performance evaluation and feedback reporting

Part 9 Capital investment appraisal and business strategy

Capital investment appraisal
Business strategy and management accounting

Financial accounting terms defined Management accounting terms defined Appendices

Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting
Solutions to numerical and technical questions in Financial Accounting
Solutions to numerical and technical questions in Management Accounting

Index