Accounting for managers:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London
Thomson
2003
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 683 S. graph. Darst. |
| ISBN: | 186152904X |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting for managers |c John J. Glynn ... |
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| 300 | |a XIII, 683 S. |b graph. Darst. | ||
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Préface ix
Abbreviations xiii
1 The nature and purposes of
accounting and its management
interface 3
The nature of accounting 4
The need for external financial accounting
reports 5
Définitions of financial accounting/
reporting 7
Désirable characteristics of accounting
information 8
Cost accounting and management
accounting 14
Accounting and management information
Systems 17
The public sector 18
Financial management 18
Interactions in accounting and finance 20
Conclusion 21
Further reading 21
Questions and exercises 22
2 The background to traditional
accounting statements 24
The origins of accounting 25
The underpinnings of accounting
records 26
The fundamental accounting identity 29
Accounting records and bookkeeping 34
Récognition of éléments of accounts 43
Monetary value 47
Fundamental accounting concepts 48
Conclusion 49
Further reading 50
Questions and exercises 51
3 The principal accounting
statements 56
The primary financial statements 57
Balance sheets 58
Statements of financial performance 78
Cash flow statements 88
The concept of financial adaptability 91
Conclusion 92
Further reading 93
Questions and exercises 93
4 The régulation of financial
reporting 101
Introduction 102
Sources of régulation 102
Types of commercial enterprise 102
Légal régulation of financial reporting 104
Taxation and the régulation of financial
reporting 109
Stock exchange requirements 110
Professional statements and financial
reporting 110
True and fair view 122
Corporate annual reports and their
contents 124
Summary accounts 128
Conclusion 128
Further reading 129
Questions and exercises 130
Appendix: Groups of companies 131
5 Comparative international financial
reporting 133
Background to international financial
reporting 134
The implications of différent financial
reporting practices 135
The reasons différent financial reporting
principles hâve emerged 135
The principal areas of différence in
financial reporting 138
Harmonisation of financial reporting 142
Conclusion 146
Further reading 146
Questions and exercises 146
6 Business taxation 148
Taxation of business entities 149
Corporation tax 153
Rates of tax 155
Basis of assessment and computation of
profit 155
Financial reporting requirements for
corporation tax 157
The impact of taxation on financial
décision making 157
National insurance 159
Value added tax 160
Business rates 160
Corporate tax reform 161
Conclusion 164
Further reading 165
Questions and exercises 165
7 Auditing and management 166
The varieties of auditing 167
External audit in the private sector 168
Core auditing concepts 169
Régulation of auditing 181
The audit debate 181
Internai auditing 185
Auditing in the public sector 187
Conclusion 190
Further reading 191
Questions and exercises 191
8 Obtaining useful information from
finanrial statements 193
User group requirements 194
Information sources 195
Analytic review and risk assessment 197
Ratio analysis 200
Conclusion 221
Further reading 222
Questions and exercises 222
9 Financing business opérations 235
Introduction 236
The importance of stock exchanges 236
Stock market efficiency 238
The valuation of listed securities 241
The cost of préférence shares 245
Cost of debt finance 246
Costs and sources of short and medium
term sources of finance 248
Conclusion 251
Further reading 252
Questions and exercises 252
Notes 254
Appendix: The concept of the time value of
money 255
10 Capital structure and dividend
décisions 258
Background to the capital structure and
dividend décision 259
Measuring the overall cost of capital 259
The optimal capital structure debate 263
The optimal dividend policy debate 270
Conclusion 273
Further reading 274
Questions and exercises 274
11 The organisational context of
accounting 279
Financial and management accounting 280
Meeting the information needs of
management 281
Two alternative approaches to control
system design 287
Accountability and control: a public sector
perspective 289
Conclusion 291
Further reading 292
Questions and exercises 292
12 Cost concepts and measurements 294
Fundamental concepts 295
Costs related to time and activity 297
Cost identification and traceability 302
Historical, absorption and variable
costing 304
Further problems in cost accounting 311
Conclusion 314
Further reading 315
Questions and exercises 315
13 Cost analysis for management 321
Planning, control and décisions 322
Relevant costs and costing Systems 322
Activity based costing (ABC) 323
Avoidable and attributable costs 325
Cost estimation 327
Differential cost and revenue analysis 333
Cost volume profit analysis (CVP) 335
CVP in perspective 340
Décisions on inputs and outputs 341
Conclusion 342
Further reading 343
Questions and exercises 343
14 Budgetary planning and control 348
The nature of budgeting 349
Budget organisation 350
The budget cycle and administration 353
Budgets and budget reports 357
Flexible budgeting 360
Budgets and behaviour 362
Effective budgeting and management by
objectives (MBO) 364
Budgeting in the public sector 366
Budgeting in service organisations 369
Capital budgeting 370
Conclusion 371
Further reading 372
Questions and exercises 372
15 Accounting as a control System 377
Background to budgets 378
The need for effective internai control 378
Variance analysis 380
Purposes of variance analysis 384
Performance indicators 389
Conclusion 393
Further reading 393
Questions and exercises 394
16 Accounting and working capital
management 400
The meaning and importance of working
capital 401
Core principles of working capital
management 402
The flow of working capital 404
Inventory management 409
Managing debtors 415
Managing accounts payable 421
Managing cash 423
Conclusion 425
Further reading 426
Questions and exercises 426
17 Accounting for overheads, activity
and pricing 432
Introduction 433
Uses for cost information 434
Meeting needs for cost information 435
Activity based costing (ABC) 437
ABC Systems 438
Stages in the application of ABC 440
viii Contents
Activity based (cost) management 444
Pricing 447
Conclusion 458
Further reading 459
Questions and exercises 459
18 Accounting and longer term décision
making 467
The background to capital budgeting 468
Non discounting appraisal techniques 469
The theory behind discounted cash flow
appraisal techniques 471
Practical issues surrounding the
application of NPV and IRR appraisal
techniques 478
Taxation and investment appraisal 483
Investment appraisal in the public sector 485
Project appraisal in practice 485
Post completion audits of capital
projects 486
Further reading 487
Questions and exercises 487
Appendix: Présent value factors 492
19 Business reorganisation 496
Why do businesses reorganise? 497
Mergers and acquisitions advantages and
disadvantages 497
The stratégies and processes of mergers
and acquisitions 500
Valuing businesses 500
Business divestment 505
Capital reconstruction schemes 511
Concluding example 512
Conclusion 515
Further reading 517
Questions and exercises 517
20 Internai performance évaluation and
transfer pricing 523
Divisionalisation 524
Internai financial reporting for
divisionalised organisations 527
Transfer prices 532
Transfer pricing for services 536
Public sector transfer pricing 538
Conclusion 539
Further reading 540
Questions and exercises 540
21 Accounting for social responsibitity
and the environment 547
Introduction 549
What is social responsibility
accounting? 549
The impact of social responsibility and
environmental issues on management
accounting 551
The impact of social responsibility and
environmental issues on external
financial reporting 554
The impact of social responsibility and
environmental issues on external
audit 557
Conclusion 557
Further reading 558
Questions and exercises 558
22 Stratégie business accounting 560
The four generic approaches to strategy
formulation 561
Strategy évaluation and accounting 565
Assessing stratégie direction 567
The new accounting? 569
Conclusion 571
Further reading 574
Questions and exercises 574
Glossaiy of terms 576
Références and further reading 596
Websites 601
Guide notes for the answers to questions and
exercises 602
Index 676
|
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| indexdate | 2024-07-09T19:57:13Z |
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| isbn | 186152904X |
| language | English |
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| physical | XIII, 683 S. graph. Darst. |
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| spelling | Accounting for managers John J. Glynn ... 3. ed. London Thomson 2003 XIII, 683 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Managerial accounting Management Accounting (DE-588)4125415-6 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management (DE-588)4037278-9 s Rechnungswesen (DE-588)4048732-5 s DE-604 Management Accounting (DE-588)4125415-6 s b DE-604 Glynn, John J. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012773084&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Accounting for managers |
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| title_short | Accounting for managers |
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