Accounting theory and practice:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Pitman
1997
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 744 S. graph. Darst. |
| ISBN: | 027362444X |
Internformat
MARC
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| 100 | 1 | |a Glautier, Michael W. E. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting theory and practice |c M. W. E. Glautier ; B. Underdown |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a London [u.a.] |b Pitman |c 1997 | |
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Datensatz im Suchindex
| _version_ | 1804125830443433984 |
|---|---|
| adam_text | Contents
Preface to the sixth edition xiii
Acknowledgements xv
Part 1 A THEORETICAL FRAMEWORK
1 Scope of accounting 3
Setting the scene • Learning objectives • The emerging role of accounting
• Accounting in a changing environment • Summary • References
• Self assessment questions
2 Accounting as an information system 10
Setting the scene • Learning objectives • The output of an information
system • Accounting information and the allocation of resources
• Behavioural aspects of decision making • Summary • Reference
• Self assessment questions
3 The role of accounting theory 18
Setting the scene • Learning objectives • The nature of theories
• Accounting theory • Approaches to the development of accounting
theory • Accounting policy makers • Summary • References
• Self assessment questions
Part2 FINANCIAL ACCOUNTING THE
HISTORICAL COST APPROACH
Introduction 29
Section 1 Financial accounting practice
4 Financial accounting statements 32
Setting the scene • Learning objectives • The profit and loss account
• The balance sheet • The accrual basis of accounting • The cash flow
statement • Summary • Reference • Self assessment questions
5 Financial accounting concepts 41
Setting the scene • Learning objectives • The nature of financial
accounting concepts • Financial accounting concepts • Summary
• References • Self assessment question • Problems
VTS 6 Financial accounting standards 57
Setting the scene • Learning objectives • The importance of
comparability • Reasons for concern about standards • Accounting
Standards Committee • SSAP 2 Disclosure of Accounting Policies
• Accounting Standards Board • Standards and the Companies Acts
• Summary • References • Self assessment questions
7 The generation of financial accounting data 64
Learning objectives • An outline of the information generation process
• Source documents • The entry of basic data in the source books
• The development of data processing systems • The application of
computer systems • Computer systems • Summary • Self assessment
question • Problems
8 Data processing and double entry bookkeeping 79
Setting the scene • Learning objectives • The accounting equation
• Transactions and the accounting equation • Simplifying the recording
of transactions • The nature of double entry bookkeeping • Double entry
bookkeeping as a closed system • Accounts as descriptions of
transactions • The mathematical implications of double entry
bookkeeping • The trial balance • Summary • Reference • Problems
Section 2 Periodic measurement
9 Double entry bookkeeping and periodic measurement 104
Learning objectives • Problems in periodic measurement • Identifying
the revenues and expenses of the period • The meaning of revenue and
expense • Periodic measurement and the accruals concept • The
accrual of income • The accrual of expenses • The results of the accrual
adjustments • The matching of revenues and expenses • Stock
adjustments • Summary • Self assessment question • Problems
10 Losses in asset values and periodic measurement 119
Learning objectives • The treatment of losses in asset values
• Losses in the value of fixed assets • The nature of depreciation
• The accounting concept of depreciation • Accounting for
depreciation • Accounting for the disposal of assets • Narrowing
accounting differences • Losses arising from the default of debtors
• Summary • References • Self assessment questions • Problems
11 Preparing a profit and loss account and a balance sheet 141
Learning objectives • Preparing a profit and loss account • The formal
presentation of the profit and loss account • Preparing a balance sheet
• The formal presentation of the balance sheet • Summary • Problems
^^^^^ CONTENTS
12 Reporting recorded assets and liabilities 163
Learning objectives • The valuation of assets • The valuation of fixed
assets • The revaluation of fixed assets • The valuation of current assets
• The valuation of other assets • The valuation of liabilities • The
valuation of shareholders equity • Summary • References
• Self assessment question • Problems
Section 3 The application of financial accounting
method to corporate enterprises
13 Companies: their nature and regulation 184
Learning objectives • Financial accounting implications of corporate
status • The capital structure • Gearing and the capital structure
• Accounting procedures applied to the capital structure • The
regulation of financial reporting • The development of a conceptual
framework • Summary • References • Self assessment questions
14 Published financial statements 204
Learning objectives • The Companies Act 1981 • The profit and loss
account • The statement of total recognized gains and losses • The
balance sheet • Other disclosure requirements • The directors report
• Small and medium sized companies • Taxation in company accounts
• Appendix: Operating and Financial Review • Summary • Problems
15 Cash flow statements 243
Learning objectives • Advantages of cash flow statements
• Understanding changes in cash • Reporting cash flows
• Reconciliation of net debt • Exceptional and extraordinary items
• Reporting on operating activities • Summary • References • Problems
16 Interpreting and comparing financial reports 259
Learning objectives • The nature of ratio analysis • The analysis of
solvency • The analysis of financial performance • Cash flow ratios
• Ratios as predictors of business failure: empirical studies • Summary
• References • Problems
17 Financial accounting for groups of companies 280
Learning objectives • The regulatory framework • Definition of a group
• Preparation of consolidated accounts • Problems
18 Understanding consolidated financial statements 297
Learning objectives • Accounting for minority interests • Accounting
for associated companies • Mergers and acquisitions • Multinational
groups • The inflation problem • Problems
vii
NTS Part 3 FINANCIAL REPORTING ALTERNATIVE
VALUATION APPROACHES
Introduction 317
19 Capital, value, income 319
Setting the scene • Learning objectives • Capital • Capital maintenance
• Income • The objectives of income measurement • Summary
• References • Self assessment questions
20 Accounting and economic concepts of income and value 328
Setting the scene • Learning objectives • Accounting concepts
• Economic concepts • Summary • References • Self assessment
questions
21 Accounting for changing prices 337
Setting the scene • Learning objectives • Current purchasing power
accounting • Replacement cost accounting • Realizable value accounting
• Current value accounting • Recent developments • Summary
• References • Self assessment questions • Problems
Part 4 FINANCIAL REPORTING EXTENDING THE
DISCLOSURE OF INFORMATION
Introduction 361
References
22 Reporting to investors 363
Setting the scene • Learning objectives • The case for a decision usefulness
approach • Possible solutions • The efficient market hypothesis
• The costs of increasing disclosure • Summary • References
• Self assessment questions
23 Reporting to employees 374
Setting the scene • Learning objectives • Investor and employee
reporting compared • Financial reporting to employees • Reporting
for collective bargaining • A normative theory of pay bargaining
information • Summary • References • Self assessment questions
24 Social responsibility accounting 383
Setting the scene • Learning objectives • The nature of corporate social
responsibility • The scope of corporate social responsibility
• Corporate social reporting in the UK • The greening of accounting
• Summary • References • Self assessment questions
______ CONTENTS
Part 5 MANAGEMENT ACCOUNTING
Introduction 397
World class manufacturing • Growth of the service industry • Implications
for management accounting • References
Section 1 Framework
25 The processes of management 402
Setting the scene • Learning objectives • Planning • Organizing
• Control • Communication • Motivation* Information and decision
making • Summary • References • Self assessment questions
• Problem
26 Traditional cost accounting 412
Setting the scene • Learning objectives • Objectives of cost analysis
• The elements of cost • The problem of overhead costs • Costing
systems • Summary • Reference • Self assessment questions
• Problems
27 ABC and JIT 432
Setting the scene • Learning objectives • Developing an ABC system
• ABC and service organizations • Evaluation of ABC • Just in time
production systems • Summary • References • Self assessment questions
• Problem
Section 2 Managerial decision making
28 Cost volume profit analysis 445
Setting the scene • Learning objectives • Cost analysis and changes in
output • Break even analysis • Calculating the break even point • The
profit volume chart • Changes in the factors • The sales mix
• Cost volume profit analysis: some limitations • Long term variable
costs* Summary • Reference • Self assessment questions • Problems
29 Variable costing 465
Setting the scene • Learning objectives • The case for variable costing
for stock valuation • The variable costing controversy • Variable costing
and ABC • Summary • References • Self assessment questions • Problems
30 Pricing 475
Setting the scene • Learning objectives • The nature of the pricing
problem • The nature of pricing theories • Pricing theory in economics
• Cost based pricing theories • Cost based pricing and budgeted costs
• Target pricing and target costs • Summary • Reference
• Self assessment questions • Problems
ix
ENTS 31 Short run tactical decisions 489
Setting the scene • Learning objectives • The nature of relevant costs
• The importance of the contribution margin • Opportunity costs
• Dropping a product line • Selling or further processing • Operate or
lease • Make or buy • Decision making in the face of limiting factors
• Linear programming and decision making • Summary • Reference
• Self assessment questions • Problems
32 Capital investment decisions 510
Setting the scene • Learning objectives • Types of capital investment
decisions • The analysis of capital investment proposals • The relevant
cash flows • Methods of appraising capital investments • Investment
appraisal and inflation • High tech investments • Summary • References
• Self assessment questions • Problems
Section 3 Planning and control
33 Budgeting for planning and control 531
Setting the scene • Learning objectives • Objectives of budgeting
• The need for flexibility • The organization of budgeting • Steps in
budgeting • Forecasting sales • An illustration of the budgeting process
• Evaluating the budget proposals* Budgeting systems • Activity based
budgeting • Summary • References • Self assessment questions
• Problems
34 Organizing for control 557
Setting the scene • Learning objectives • The integration of planning and
control • Responsibility accounting • Summary • Reference
• Self assessment questions • Problems
35 Standard costs and variance analysis 574
Setting the scene • Learning objectives • Standard costs and budgeted
costs • Applications of standard costing • Setting cost standards
• Setting standard costs for direct material and direct labour
• Variance analysis for direct costs • Setting standards for overhead
costs • Flexible budgeting • Variance analysis for overhead costs
• Sales variance analysis and the control of revenue • Responsibility
for variances • The investigation of variances • Limitations
of standard costing • Summary • Reference • Self assessment
questions • Problems
36 The control of managed costs 597
Setting the scene • Learning objectives • The nature of managed costs
• The control of managed costs • The control of administrative costs
• The control of research and development costs • The control of
marketing costs • Summary • Reference • Self assessment questions
CONTENTS
37 Behavioural aspects of performance evaluation 606
Setting the scene • Learning objectives • Mangerial style and
organization culture •The objects of performance evaluation
• Leadership styles and the problem of control • The effects of
budgets on people • Budget information and performance evaluation
• The need for several measures of performance • The importance of
participation • Management by objectives • Organization theory
• Agency theory • Summary • References • Self assessment questions
• Problem
38 Strategic dimensions 621
Setting the scene • Learning objectives • Objectives of strategic
planning • Activity analysis • Customer profitability analysis
• Competitor analysis • Accounting for market led design
•Non financial measures of performance • Summary • References
• Self assessment questions
Appendix: Solutions to self assessment questions and problems 631
Index 737
|
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| spelling | Glautier, Michael W. E. Verfasser aut Accounting theory and practice M. W. E. Glautier ; B. Underdown 6. ed. London [u.a.] Pitman 1997 XV, 744 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s DE-604 Underdown, Brian Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007607364&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
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| title | Accounting theory and practice |
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