Financial and management accounting: [an introduction]
"Financial and Management Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting and management accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Harlow ; Munich [u.a.]
Pearson
2013
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | "Financial and Management Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting and management accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students (e.g. finance, actuarial studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time."--BOOK JACKET. |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | Getr. Zählung |
| ISBN: | 9780273789215 |
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| 520 | 1 | |a "Financial and Management Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting and management accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students (e.g. finance, actuarial studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time."--BOOK JACKET. | |
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Datensatz im Suchindex
| _version_ | 1804150604069601280 |
|---|---|
| adam_text | Titel: Financial and management accounting
Autor: Weetman, Pauline
Jahr: 2013
Contents
Preface to the sixth edition xx
Guided tour of the book xxvi
Publisher s acknowledgements xxviii
Part 1 A conceptual framework: setting the scene
Chapter 1 Who needs accounting? 4
Real World Case 4
Learning outcomes 6
1.1 Introduction 6
1.2 The development of a conceptual framework 7
1.3 The conceptual framework for financial reporting 8
1.4 Types of business entity 9
1.5 Users and their information needs 13
1.6 General purpose or specific purpose financial statements? 18
1.7 Stewards and agents 18
1.8 Who needs financial statements? 19
1.9 Summary 20
Further reading 21
Questions 21
A Test your understanding 21
B Application 22
C Problem solving and evaluation 22
Activities for study groups 23
Notes and references 24
Supplement: introduction to the terminology of business
transactions 25
Test your understanding 26
Chapter 2 A systematic approach to financial reporting:
the accounting equation 27
Real World Case 27
Learning outcomes 28
2.1 Introduction 29
2.2 The accounting equation 29
2.3 Defining assets 30
2.4 Examples of assets 32
2.5 Recognition of assets 34
2.6 Defining liabilities 36
2.7 Examples of liabilities 37
2.8 Recognition of liabilities 38
2.9 Defining the ownership interest 39
2.10 Recognition of the ownership interest 40
2.11 Changes in the ownership interest 40
2.12 Assurance for users of financial statements 42
2.13 Summary 43
Further reading 45
Questions 45
A Test your understanding 45
B Application 46
C Problem solving and evaluation 46
Activities for study groups 47
Notes and references 47
Supplement: debit and credit bookkeeping 48
Test your understanding 50
Chapter 3 Financial statements from the accounting equation si
Real World Case 51
Learning outcomes 52
3.1 Introduction 52
3.2 Who is in charge of the accounting system? 53
3.3 The accounting period 53
3.4 The statement of financial position (balance sheet) 54
3.5 The income statement (profit and loss account) 58
3.6 The statement of cash flows 60
3.7 Usefulness of financial statements 63
3.8 Summary 64
Questions 64
A Test your understanding 64
B Application 65
Activities for study groups 66
Supplement: using the accounting equation to analyse
transactions 67
Test your understanding 73
Chapter 4 Ensuring the quality of financial statements 74
Real World Case 74
Learning outcomes 76
4.1 Introduction 76
4.2 Qualitative characteristics of financial statements 76
4.3 Measurement in financial statements 81
4.4 Views on prudence 83
4.5 Regulation of financial reporting 85
4.6 Reviewing published financial statements 95
4.7 Summary 100
Further reading 101
Questions 101
A Test your understanding 101
B Application 102
C Problem solving and evaluation 102
Activities for study groups 103
Notes and references 103
Part 2 Reporting the transactions of a business
Chapter 5 Accounting information for service businesses 106
Real World Case 106
Learning outcomes 107
5.1 Introduction 107
5.2 Analysing transactions using the accounting equation 108
5.3 Illustration of accounting for a service business 111
5.4 A process for summarising the transactions: a spreadsheet 115
5.5 Financial statements as a means of communication 117
5.6 Summary 120
Questions 120
A Test your understanding 120
B Application 121
Supplement: recording transactions in ledger accounts -
a service business 122
Test your understanding 134
Chapter 6 Accounting information for trading businesses 135
Real World Case 135
Learning outcomes 136
6.1 Introduction 137
6.2 Goods purchased for resale 137
6.3 Manufacturing goods for resale 139
6.4 Illustration of accounting for a trading business 142
6.5 A process for summarising the transactions: a spreadsheet 146
6.6 Financial statements of M. Carter, wholesaler 148
6.7 Summary 150
Questions 151
A Test your understanding 151
B Application 152
Supplement: recording transactions in ledger accounts:
a trading business 153
Test your understanding 160
Part 3 Recognition in financial statements
Chapter 7 Published financial statements 162
Real World Case 162
Learning outcomes 164
7.1 Introduction 165
7.2 International influences 165
7.3 Accounting framework 167
7.4 Statement of financial position (balance sheet) 171
7.5 Income statement (profit and loss account) 175
7.6 Statement of cash flows 178
7.7 Group structure of companies 181
7.8 Group financial statements 184
7.9 Small and medium-sized entities (SMEs) 187
7.10 Beyond the annual report 189
7.11 Summary 192
Further reading 193
Useful websites 193
Questions 194
A Test your understanding 194
B Application 195
C Problem solving and evaluation 195
Activities for study groups 195
Notes and references 196
Supplement 7.1 : information to be presented on the face of the
statement of financial position, as required by IAS 1 197
Supplement 7.2: balance sheet format 1, as prescribed by the
Companies Act 2006 198
Supplement 7.3: information to be presented on the face of the
Income Statement as required by IAS 1 200
Supplement 7.4: UK Companies Act profit and loss account format 1 -
list of contents 201
Chapter 8 Non-current (fixed) assets 202
Real World Case 202
Learning outcomes 204
8.1 Introduction 204
8.2 Definitions 205
8.3 Recognition 207
8.4 Users needs for information 209
8.5 Information provided in the financial statements 209
8.6 Usefulness of published information 211
8.7 Depreciation: an explanation of its nature 213
8.8 Reporting non-current (fixed) assets and depreciation in
financial statements 218
8.9 Summary 226
Further reading 226
Questions 226
A Test your understanding 227
B Application 227
C Problem solving and evaluation 228
Activities for study groups 229
Notes and references 229
Supplement: recording non-current (fixed) assets and depreciation 230
Test your understanding 239
Chapter 9 Current assets 240
Real World Case 240
Learning outcomes 242
9.1 Introduction 242
9.2 Definitions 242
9.3 The working capital cycle 243
9.4 Recognition 244
9.5 Users needs for information 247
9.6 Information provided in the financial statements 248
9.7 Measurement and recording 251
9.8 Inventories (stocks) of raw materials and finished goods 252
9.9 Receivables (debtors) 256
9.10 Prepayments 258
9.11 Revenue recognition 259
9.12 Summary 261
Questions 261
A Test your understanding 261
B Application 262
C Problem solving and evaluation 263
Activities for study groups 264
Notes and references 264
Supplement: bookkeeping entries for (a) bad and doubtful debts;
and (b) prepayments 265
Test your understanding 269
Chapter 10 Current liabilities 270
Real World Case 270
Learning outcomes 272
10.1 Introduction 272
10.2 Definitions 272
10.3 Recognition 273
10.4 Users needs for information 275
10.5 Information provided in the financial statements 275
10.6 Measurement and recording 277
10.7 Accruals and the matching concept 279
10.8 Liabilities for taxation 282
10.9 Summary 283
Questions 283
A Test your understanding 284
B Application 284
C Problem solving and evaluation 285
Activities for study groups 285
Notes and references 285
Supplement: bookkeeping entries for accruals 286
Test your understanding 288
Chapter 11 Provisions and non-current (long-term) liabilities 289
Real World Case 289
Learning outcomes 291
11.1 Introduction 291
11.2 Users needs for information 292
11.3 Information provided in the financial statements 293
11.4 Provisions 296
11.5 Deferred income 299
11.6 Non-current (long-term) liabilities 300
11.7 Summary 306
Questions 306
A Test your understanding 306
B Application 307
C Problem solving and evaluation 307
Activities for study groups 308
Notes and references 308
Supplement: bookkeeping entries for provisions and deferred income 309
Test your understanding 310
Chapter 12 Ownership interest 311
Real World Case 311
Learning outcomes 313
12.1 Introduction 314
12.2 Definition and recognition 314
12.3 Presentation of ownership interest 315
12.4 Statement of changes in equity 323
12.5 Users needs for information 324
12.6 Information provided in the financial statements 325
12.7 Dividends 329
12.8 Issue of further shares on the Stock Exchange 330
12.9 Summary 333
Questions 333
A Test your understanding 333
B Application 334
C Problem solving and evaluation 335
Activities for study groups 336
Notes and references 336
Supplement: a spreadsheet for adjustment to a trial balance
at the end of the accounting period 337
Test your understanding 341
Part 4 Analysis and issues in reporting
Chapter 13 Ratio analysis 344
Real World Case 344
Learning outcomes 345
13.1 Introduction 346
13.2 A note on terminology 346
13.3 Systematic approach to ratio analysis 347
13.4 Investors views on risk and return 354
13.5 Pyramid of ratios 355
13.6 Use and limitations of ratio analysis 357
13.7 Worked example of ratio analysis 358
13.8 Linking ratios to the statement of cash flows 364
13.9 Combining ratios for interpretation 367
13.10 Summary 370
Questions 370
A Test your understanding 370
B Application 371
C Problem solving and evaluation 373
Notes and references 373
Chapter 14 Reporting corporate performance 374
Real World Case 374
Learning outcomes 376
14.1 Introduction 376
14.2 Operating and financial review (OFR) and business review 376
14.3 Other guidance in analysis 381
14.4 Segmental information 385
14.5 Off-balance-sheet finance 389
14.6 Corporate social responsibility 391
14.7 Corporate governance 394
14.8 Meaning of present fairly and true and fair view 396
14.9 Measurement of value 398
14.10 Risk reporting 401
14.11 Developing issues: how valid is the stakeholder model? 402
14.12 Summary 403
Further reading 404
Questions 405
A Test your understanding 405
B Application 406
C Problem solving and evaluation 406
Activities for study groups 406
Notes and references 407
Chapter 15 Reporting cash flows 408
Real World Case 408
Learning outcomes 409
15.1 Introduction 409
15.2 Cash and cash equivalents 410
15.3 The direct method and the indirect method 410
15.4 Preparing a statement of cash flows: the indirect method 414
15.5 Preparing a statement of cash flows: the direct method 422
15.6 Interpretation of cash flow information 423
15.7 Illustration 424
15.8 Summary 428
Further reading 428
Questions 428
A Test your understanding 429
B Application 429
C Problem solving and evaluation 430
Notes and references 432
MANAGEMENT ACCOUNTING
Part 5 Setting the scene and defining the basic tools of
management accounting
Chapter 16 Functions of management accounting 436
Real World Case 436
Learning outcomes 437
16.1 Introduction 438
16.2 Meeting the needs of internal users 440
16.3 Management functions 441
16.4 Role of management accounting 446
16.5 Judgements and decisions: case study illustrations 449
16.6 The language of management accounting 454
16.7 Summary 455
Further reading 455
Questions 455
A Test your understanding 455
B Application 456
C Problem solving and evaluation 457
Activities for study groups 460
Notes and references 460
Chapter 17 Classification of costs 461
Real World Case 461
Learning outcomes 462
17.1 Definition of a cost 462
17.2 The need for cost classification 463
17.3 The meaning of activity and output 463
17.4 Variable costs and fixed costs 464
17.5 Direct costs and indirect costs 468
17.6 Product costs and period costs 470
17.7 Cost classification for planning, decision making and control 472
17.8 Cost coding 475
17.9 Cost selection and reporting 476
17.10 Summary 477
Further reading 478
Questions 478
A Test your understanding 478
B Application 479
C Problem solving and evaluation 481
Activities for study groups 481
Chapter 18 Product costs: materials, labour and overheads 483
Real World Case 483
Learning outcomes 485
18.1 Introduction 486
18.2 Accounting for materials costs 487
18.3 Accounting for labour costs 491
18.4 Production overheads: traditional approach 493
18.5 Activity-based costing (ABC) for production overheads 503
18.6 Comparing the traditional approach and ABC 511
18.7 Summary 513
Further reading 514
Questions 514
A Test your understanding 514
B Application 515
C Problem solving and evaluation 517
Activities for study groups 517
Notes and references 518
Part 6 Job costs and stock valuation
Chapter 19 Job costing 520
Real World Case 520
Learning outcomes 521
19.1 Introduction 521
19.2 Job-cost records: an illustration 523
19.3 Job costing: applying the accounting equation to transactions 526
19.4 Absorption costing and marginal costing 531
19.5 Moving forward 535
19.6 Summary 536
Questions 537
A Test your understanding 537
B Application 538
C Problem solving and evaluation 540
Activities for study groups 541
Part 7
Chapter 20 Break-even analysis and short-term decision making 544
Real World Case 544
Learning outcomes 545
20.1 Introduction 546
20.2 Cost behaviour: fixed and variable costs 546
20.3 Break-even analysis 551
20.4 Using break-even analysis 554
20.5 Limitations of break-even analysis 557
20.6 Applications of cost-volume-profit analysis 557
20.7 Cases in short-term decision making 559
20.8 Pricing decisions 564
20.9 Summary 566
Questions 567
A Test your understanding 567
B Application 568
C Problem solving and evaluation 569
Activities for study groups 570
Part 8 Planning and contrat
Chapter 21 Preparing a budget 574
Real World Case 574
Learning outcomes 576
21.1 Introduction 576
21.2 Purpose and nature of a budget system 577
21.3 Administration of the budgetary process 580
21.4 The benefits of budgeting 584
21.5 Behavioural aspects of budgeting 587
21.6 Approaches to budgeting 589
21.7 Practical example - development of a budget 592
21.8 Shorter budget periods 601
21.9 Summary 604
Questions 605
A Test your understanding 605
B Application 606
C Problem solving and evaluation 608
Activities for study groups 611
Chapter 22 Standard costs 612
Real World Case 612
Learning outcomes 614
22.1 Introduction 615
22.2 Purpose of using standard costs 615
22.3 The level of output to be used in setting standards 616
22.4 The control process 617
22.5 Direct materials cost variance 618
22.6 Direct labour cost variance 620
22.7 Variable overhead cost variance 621
22.8 Fixed overhead expenditure variance 622
22.9 Case study: Allerdale Ltd 622
22.10 Investigating variances 627
22.11 Flexible budgets and variance analysis 628
22.12 Case study: Brackendale Ltd 629
22.13 Is variance analysis, based on standard costs, a useful exercise? 633
22.14 A broader view of applications of variance analysis 634
22.15 Summary 635
Questions 635
A Test your understanding 636
B Application 636
C Problem solving and evaluation 639
Activities for study groups 641
Notes and references 642
Chapter 23 Performance evaluation and feedback reporting 643
Real World Case 643
Learning outcomes 645
23.1 Introduction 645
23.2 Preparing performance reports 647
23.3 Performance evaluation 648
23.4 Benchmarking 653
23.5 Non-financial performance measures 654
23.6 The Balanced Scorecard 656
23.7 Management use of performance measurement 658
23.8 Summary 660
Further reading 661
Questions 661
A Test your understanding 661
B Application 662
C Problem solving and evaluation 662
Activities for study groups 664
Part 9 Capital investment appraisal and business strategy
Chapter 24 Capital investment appraisal 668
Real World Case 668
Learning outcomes 670
24.1 Purpose of capital investment appraisal 671
24.2 Payback method 673
24.3 Accounting rate of return 675
24.4 Net present value method 677
24.5 Internal rate of return 682
24.6 Mutually exclusive projects 685
24.7 Which methods are used in practice? 687
24.8 Control of investment projects: authorisation and review 688
24.9 Advanced manufacturing technologies 689
24.10 Summary 690
Further reading 691
Questions 691
A Test your understanding 691
B Application 692
C Problem solving and evaluation 693
Activities for study groups 696
Supplement: table of discount factors 697
Chapter 25 Business strategy and management accounting 699
Real World Case 699
Learning outcomes 700
25.1 Introduction 701
25.2 Strategic management accounting 701
25.3 The just-in-time approach 702
25.4 Value chain analysis 703
25.5 Total quality management and cost of quality 704
25.6 Business process re-engineering 705
25.7 E-business and e-commerce 706
25.8 Summary 709
Further reading 710
Questions 710
A Test your understanding 710
B Application 711
C Problem solving and evaluation 711
Activities for study groups 711
Note and reference 712
Financial accounting terms defined G1
Management accounting terms defined G11
Appendices
I Information extracted from annual report of Safe and
Sure Group pic, used throughout Financial Accounting A1
II Solutions to numerical and technical questions in
Financial Accounting A16
III Solutions to numerical and technical questions in
Management Accounting A42
Index l1
|
| any_adam_object | 1 |
| author | Weetman, Pauline |
| author_GND | (DE-588)134262972 |
| author_facet | Weetman, Pauline |
| author_role | aut |
| author_sort | Weetman, Pauline |
| author_variant | p w pw |
| building | Verbundindex |
| bvnumber | BV041185697 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 QP 830 |
| ctrlnum | (OCoLC)856862833 (DE-599)BVBBV041185697 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 6. ed. |
| format | Book |
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| id | DE-604.BV041185697 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:41:33Z |
| institution | BVB |
| isbn | 9780273789215 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026160878 |
| oclc_num | 856862833 |
| open_access_boolean | |
| physical | Getr. Zählung |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Pearson |
| record_format | marc |
| spelling | Weetman, Pauline Verfasser (DE-588)134262972 aut Financial and management accounting [an introduction] Pauline Weetman 6. ed. Harlow ; Munich [u.a.] Pearson 2013 Getr. Zählung txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index "Financial and Management Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting and management accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students (e.g. finance, actuarial studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time."--BOOK JACKET. Accounting Managerial accounting Management Accounting (DE-588)4125415-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 s Rechnungswesen (DE-588)4048732-5 s Rechnungslegung (DE-588)4128343-0 s DE-604 Management Accounting (DE-588)4125415-6 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026160878&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Weetman, Pauline Financial and management accounting [an introduction] Accounting Managerial accounting Management Accounting (DE-588)4125415-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4125415-6 (DE-588)4048732-5 (DE-588)4128343-0 (DE-588)4075092-9 |
| title | Financial and management accounting [an introduction] |
| title_auth | Financial and management accounting [an introduction] |
| title_exact_search | Financial and management accounting [an introduction] |
| title_full | Financial and management accounting [an introduction] Pauline Weetman |
| title_fullStr | Financial and management accounting [an introduction] Pauline Weetman |
| title_full_unstemmed | Financial and management accounting [an introduction] Pauline Weetman |
| title_short | Financial and management accounting |
| title_sort | financial and management accounting an introduction |
| title_sub | [an introduction] |
| topic | Accounting Managerial accounting Management Accounting (DE-588)4125415-6 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Accounting Managerial accounting Management Accounting Rechnungswesen Rechnungslegung Multinationales Unternehmen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026160878&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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