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MBA accounting:

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Bibliographic Details
Main Author:	Hussey, Roger 1942- (Author)
Format:	Book
Language:	English
Published:	N.N. Palgrave Macmillan 2014
Subjects:	Kostenrechnung Buchführung
Online Access:	Inhaltsverzeichnis
Physical Description:	XIX, 459 S.
ISBN:	9780230303379

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MARC


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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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author	Hussey, Roger 1942-
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isbn	9780230303379
language	English
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physical	XIX, 459 S.
publishDate	2014
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publishDateSort	2014
publisher	Palgrave Macmillan
record_format	marc
spelling	Hussey, Roger 1942- Verfasser (DE-588)136041868 aut MBA accounting Roger Hussey N.N. Palgrave Macmillan 2014 XIX, 459 S. txt rdacontent n rdamedia nc rdacarrier Kostenrechnung (DE-588)4032592-1 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Kostenrechnung (DE-588)4032592-1 s Buchführung (DE-588)4008619-7 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027221175&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Hussey, Roger 1942- MBA accounting Kostenrechnung (DE-588)4032592-1 gnd Buchführung (DE-588)4008619-7 gnd
subject_GND	(DE-588)4032592-1 (DE-588)4008619-7
title	MBA accounting
title_auth	MBA accounting
title_exact_search	MBA accounting
title_full	MBA accounting Roger Hussey
title_fullStr	MBA accounting Roger Hussey
title_full_unstemmed	MBA accounting Roger Hussey
title_short	MBA accounting
title_sort	mba accounting
topic	Kostenrechnung (DE-588)4032592-1 gnd Buchführung (DE-588)4008619-7 gnd
topic_facet	Kostenrechnung Buchführung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027221175&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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