MBA accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
N.N.
Palgrave Macmillan
2014
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 459 S. |
| ISBN: | 9780230303379 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804152086392209408 |
|---|---|
| adam_text | Titel: MBA accounting
Autor: Hussey, Roger
Jahr: 2014
GUIDE TO THE CHAPTERS
Each chapter has the same structure. It commences with the learning objectives,
executive summary and the conceptual and practical issues. At the end of each
chapter are the conclusions, recommended readings and a case study.
The following outlines the main topics in each chapter.
CHAPTER 1 INTRODUCTION TO ACCOUNTING AND ITS ETHICAL
DIMENSIONS
Learning Objectives
Executive Summary
Conceptual and Practical Issues
The Discipline of Accounting
The Professional Accountant
The Role of Auditors
The Individual Accountant and Ethics
Accounting Firms and Ethics
Regulatory Bodies and Ethics
Boundaries of Accounting
Conclusions
Recommended Reading
Case Study - The Dilemma of Friendships
PART I FINANCIAL ACCOUNTING
CHAPTER 2 THE NATURE AND SCOPE OF FINANCIAL ACCOUNTING
AND REPORTING
Learning Objectives
Executive Summary
Conceptual and Practical Issues
The Six Stages of Accounting
Users and Uses of Financial Statements
The UK Regulatory System
The Growth of Internationalization
Anatomy of an International Standard
The Future of Internationalization
Conclusions
Recommended Reading
Case Study - A Vote for International Accounting
CHAPTER 3 CONCEPTS, ASSUMPTIONS AND PRINCIPLES
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Principles versus Rules
Creating a Conceptual Framework
The Business Entity Concept
Main Measurement Concepts
IFRS 13 Fair Value Measurement
Conclusions
Recommended Reading
Case Study - Eicon pic.
CHAPTER 4 CONSTRUCTING FINANCIAL STATEMENTS
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Recording Business Transactions
The Main Financial Statements
IAS 37 Provisions
Conclusions
Case Study - Wordal pic.
CHAPTER 5 THE STATEMENT OF CASH FLOWS
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Recording Cash
Forecasting Cash
IAS 7 Statement of Cash Flows
The Structure of the Statement of Cash Flows
The Main Headings
Company Example - Diageo pic.
Conclusions
Recommended Reading
Case Study — Bethan Greenwich (1)
CHAPTER 6 THE INCOME STATEMENT
Learning Objectives
Executive Summary
Conceptual and Practical Issues
A Simple Income Statement
IAS 1 Presentation of Financial Statements
A Function of Expense Income Statement
IAS 2 Inventories
IAS 18 Revenue
Statement of Comprehensive Income
Fraud and Manipulations
Conclusions
Recommended Reading
Case Study - Bethan Greenwich (2)
CHAPTER 7 THE STATEMENT OF FINANCIAL POSITION
Learning Objectives
Executive Summary
Conceptual and Practical Issues
The Accounting Equation
Depreciation
IAS 16 Property Plant and Equipment
IAS 23 Borrowing Costs
IAS 38 Intangible Assets
IAS 36 Impairment of Assets
Financial Instruments
Conclusions
Recommended Reading
Case Study - Bethan Greenwich (3)
CHAPTER 8 CORPORATE RELATIONSHIPS
Learning Objectives
Executive Summary
Conceptual and Practical Issues
The Published Report and Accounts
IAS 27 Separate Financial Statements
IFRS 10 Consolidated Financial Statements
Preparing Consolidated Financial Statements
IFRS 3 Business Combinations
The Issue of Goodwill
IAS 28 Investments in Associates and Joint Ventures
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
Conclusions
Recommended Further Reading
Case Study - Timbertops pic.
CHAPTER 9 ANALYSING COMPANY PERFORMANCE
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Accounting Ratios
The Process of Ratio Analysis
A Single Company Analysis
Company Comparisons
Leverage or Gearing Ratios
Investment Ratios
Cash Flow Ratios
Conclusions
Recommended Reading
Case Study - Kitchen Renewals
PART II MANAGEMENT
ACCOUNTING
CHAPTER 10 THE NATURE AND SCOPE OF MANAGEMENT
ACCOUNTING
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Management Information Needs
Performance Evaluation
Theories of Management Accounting
Classifying Cost
Fixed Costs and Variable Costs
Methods and Techniques
Conclusions
Recommended Reading
Case Study - Laundry News
CHAPTER 11 CALCULATING THE TOTAL COST OF ACTIVITIES
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Absorption Costing
Job Costing for Manufacturing and Services
Process Costing
Activity-Based Costing
Predetermined Overheads
Criticisms of Total Costing
Conclusions
Recommended Reading
Case Study - Premier Cabinets
CHAPTER 12 CALCULATING VARIABLE AND INCREMENTAL COSTS
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Cost Behaviour
Break Even Analysis
CVP Analysis
Contribution Analysis
Incremental Analysis
Conclusions
Recommended Reading
Case Study - Green Pastures Ltd
CHAPTER 13 PLANNING AND CONTROL
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Budgetary Control Systems
Budget Integration
Budget Variances
Flexible Budgets
Budget Behaviour
Standard Costing
Conclusions
Recommended Reading
Case Study - Sam Ways and Standard Costing
CHAPTER 14 CAPITAL BUDGETING
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Undiscounted Payback Period
Discounted Payback Period
Net Present Value
Internal Rate of Return
Accounting Rate of Return
Use and Limitations of Techniques
Conclusions
Recommended Reading
Case Study - Payback Case Study
CHAPTER 15 STRATEGIC MANAGEMENT ACCOUNTING
Learning Objectives
Executive Summary
Conceptual and Practical Issues
Value Chain Analysis
The Balanced Scorecard
Cost Evaluation and Reduction
Activity-Based Management (ABM)
Total Quality Management (TQM)
Theory of Constraints
Conclusions
Recommended Reading
Case Study - Quality Utensils - QU Ltd.
|
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| institution | BVB |
| isbn | 9780230303379 |
| language | English |
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