Financial and Management Accounting: An Introduction （9TH）

Weetman, Pauline/ Jubb, Darren

Pearson Education Limited（2024/05発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 856 p.
• 言語 ENG
• 商品コード 9781292457048
• DDC分類 657

Full Description

Shape your critical understanding of the 'why' behind the 'how' in Financial and Management Accounting. Financial & Management Accounting: An Introduction, 9th edition, is a well-respected text written by experts drawing on many years of experience in teaching Accounting.

Ideal for undergraduate students in Business and Accounting courses, this revised edition provides new material on the relationship between corporate reporting and sustainability issues, including climate reporting.

At the same time, the book retains all the features that have contributed to its popularity: focus on the accounting equations, extensive use of real-world case studies, a clear and accessible writing style, a wide range of student activities throughout each chapter, and a unique running case study applying accounting principles to a services company.

Key features include:



A discussion on sustainability and climate reporting with greater commitment to lower carbon use, and how international organisations have influenced corporate reporting in these areas
Revised structure for flexible learning to suit your chosen study route
Definitions and terminology aligned with the Conceptual Framework
Thoroughly revised content to reflect regulatory changes, including the transition to the Audit, Reporting and Governance Authority (ARGA)
Chapter case studies illustrating key ideas in the book and featuring a variety of well-known companies and organisations
A range of activities throughout each chapter to help you consider issues from different viewpoints
A large body of end-of-chapter questions to test your understanding of the essentials and go further by applying knowledge to realistic scenarios.

With a strong focus on the 2018 Conceptual Framework of the International Accounting Standards Board, this textbook guides you in understanding the &"why" and not just the "how" of financial and management accounting.

Contents

Preface

 

Part 1 Corporate Reporting: Annual Report and Accounts

Users needs for information
What influences the annual report?
The accounting equation: a systematic approach to financial reporting
Financial statements from the accounting equation
Ensuring the quality of financial statements

Part 2 Reading and interpreting company reports

Published financial statements
Ratio analysis
Ratios - worked example

Part 3 Reporting the transactions of a business

Accounting information for service businesses
Accounting information for trading businesses

Part 4 Recognition in financial statements

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

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

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

I Information extracted from annual report of Safe and Sure Group 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

Publisher's acknowledgements