Financial and Management Accounting: An Introduction, 4 edition

Financial and Management Accounting: An Introduction, 4 edition

Business & Money
ISBN: 0273703692Format: PDFEdition: 4 editionDate: April 4, 2009Pages: 824 pagesLanguage: English

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Book Description

This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. This edition retains all of the classic features that have contributed to the book’s success particularly its clarity of expression within a sound conceptual framework.  There is a strong emphasis on the 'why' rather than simply the 'what' and ‘how’.


Part 1 - A conceptual framework: setting the scene
1. Who needs accounting?
2. A systematic approach to financial reporting: the accounting equation
3. Financial statements from the accounting equation
4. Ensuring the quality of financial statements

Part 2 - Reporting the transactions of a business
5. Accounting information for service businesses
6. Accounting information for trading businesses

Part 3 - Recognition in financial statements
7. Published financial statements
8. Non-current (fixed) assets
9. Current assets
10. Current liabilities
11. Provisions and non-current (long-term) liabilities
12. Ownership interest

Part 4 - Analysis and issues in reporting
13. Ratio analysis
14. Reporting corporate performance
15. Reporting cash flows

Part 5 - Setting the scene and defining the basic tools of management accounting
16. Functions of management accounting
17. Classification of costs
18. Product costs: materials, labour and overheads

Part 6 - Product costs and stock valuation
19. Job costing

Part 7 - Decision making
20. Breakeven analysis and short-term decision making

Part 8 - Planning and control
21. Preparing a budget
22. Standard costs
23. Performance evaluation and feedback reporting

Part 9 - Capital investment appraisal and business strategy
24. Capital investment appraisal
25. Business strategy and management accounting

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Financial and Management Accounting: An Introduction, 4 edition
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