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Accounting : theory and practice.

By: Contributor(s): Material type: TextTextPublication details: Harlow : Financial Times Prentice Hall, 2010.Edition: 8th ed. / Michel Glautier, Brian Underdown & Deigan MorrisDescription: 864 p. ; 25 cmISBN:
  • 9780273693857 (pbk.) :
  • 9780273693857 (pbk.)
Subject(s): DDC classification:
  • 657 GLA
LOC classification:
  • HF5635 .GB34 2010
Contents:
Part 1.Accounting theory: an overview -- 1.Accountability and accounting -- 2.The scope of business accounting -- 3.Accounting as an information system -- 4.The university of business accounting method -- 5.International rules for business accounting -- 6.The scope and role of accoutning theory -- Part 2.Accounting information -- Introduction to Part 2. Section 1a. Financial accounting -- 7.Financial accounting statements -- 8.Financial accounting concepts -- 9.Financial accounting standards -- 10.The generation of financial accounting data -- 11.Data processing and double-entry bookkeeping -- Section 1b. Periodic measurement -- 12.Double-entry bookkepping and periodic measurement -- 13.Losses in asset values and periodic measurement -- 14.Preparing an income statement and a balance sheet -- 15.Reporting recorded assets and liabilities -- Section 2.Cost accounting -- Introduction to Section 2 -- 16.The process of management -- 17.Traditional cost accounting -- 18.ABC and JIT -- 19.Cost-volume-income analysis -- 20.Marginal costing -- 21.Cost for pricing -- 22.Costs for short-run tactical decisions -- Part 3.Accounting information for decision making. Introduction to Part 3.Section 1a.Financial reporting -- 23.Companies: their nature and regulation -- 24.Published financial statemetns -- 25.Statements of cash flows -- 26.Interpreting and comparing financial reports -- Section 1b.Financial reporting: alternative approaches. Introductio to Section 1b -- 27.Capital, value and income -- 28.Accounting and economic concepts of income and value -- 29.Accounting under monetary instability and market volatility -- Section 1c.Extending the boundaries of corporate accountability -- Introduction to Section 1c -- 30.Reporting to investors -- 31.Social accounting and the caring society -- Section 2.Management control. Introduction to Section 2 -- 32.Budgeting for planning and control -- 33.Organizing for control -- 34.Standard costs and variance analysis -- 35.The control of management costs -- 36.Capital investment decisions -- 37.Behavioural aspects of performance evaluation -- 38.Managing profitability -- Part 4.Accounting for multinational corporations. Introduction to Part 4 -- Section 1.Financial accounting for groups of companies -- 39.Financial reporting for groups of companies -- 40.Understanding consolidated financial statements -- Section 2.Management control systems for multinational corporations -- 41.Management control systems design: a conceptual framework.
Summary: The eighth edition of this text has been developed to ensure it still meets the needs of lecturers. The book integrates financial and management accounting and offers a clear treatment of the theory and practice of modern accounting.
Holdings
Item type Current library Call number Copy number Status Date due Barcode
Long Loan TUS: Midlands, Main Library Athlone General Lending 657 GLA (Browse shelf(Opens below)) 1 Available 215745
Long Loan TUS: Midlands, Main Library Athlone General Lending 657 GLA (Browse shelf(Opens below)) 1 Available 215744

Previous ed.: 2001.

Includes bibliographical references and index.

Part 1.Accounting theory: an overview -- 1.Accountability and accounting -- 2.The scope of business accounting -- 3.Accounting as an information system -- 4.The university of business accounting method -- 5.International rules for business accounting -- 6.The scope and role of accoutning theory -- Part 2.Accounting information -- Introduction to Part 2. Section 1a. Financial accounting -- 7.Financial accounting statements -- 8.Financial accounting concepts -- 9.Financial accounting standards -- 10.The generation of financial accounting data -- 11.Data processing and double-entry bookkeeping -- Section 1b. Periodic measurement -- 12.Double-entry bookkepping and periodic measurement -- 13.Losses in asset values and periodic measurement -- 14.Preparing an income statement and a balance sheet -- 15.Reporting recorded assets and liabilities -- Section 2.Cost accounting -- Introduction to Section 2 -- 16.The process of management -- 17.Traditional cost accounting -- 18.ABC and JIT -- 19.Cost-volume-income analysis -- 20.Marginal costing -- 21.Cost for pricing -- 22.Costs for short-run tactical decisions -- Part 3.Accounting information for decision making. Introduction to Part 3.Section 1a.Financial reporting -- 23.Companies: their nature and regulation -- 24.Published financial statemetns -- 25.Statements of cash flows -- 26.Interpreting and comparing financial reports -- Section 1b.Financial reporting: alternative approaches. Introductio to Section 1b -- 27.Capital, value and income -- 28.Accounting and economic concepts of income and value -- 29.Accounting under monetary instability and market volatility -- Section 1c.Extending the boundaries of corporate accountability -- Introduction to Section 1c -- 30.Reporting to investors -- 31.Social accounting and the caring society -- Section 2.Management control. Introduction to Section 2 -- 32.Budgeting for planning and control -- 33.Organizing for control -- 34.Standard costs and variance analysis -- 35.The control of management costs -- 36.Capital investment decisions -- 37.Behavioural aspects of performance evaluation -- 38.Managing profitability -- Part 4.Accounting for multinational corporations. Introduction to Part 4 -- Section 1.Financial accounting for groups of companies -- 39.Financial reporting for groups of companies -- 40.Understanding consolidated financial statements -- Section 2.Management control systems for multinational corporations -- 41.Management control systems design: a conceptual framework.

The eighth edition of this text has been developed to ensure it still meets the needs of lecturers. The book integrates financial and management accounting and offers a clear treatment of the theory and practice of modern accounting.

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