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The sixth edition retains all of the classic features that have contributed to the book’s success such as, clarity of expression, the focus on the accounting equation, student activities, real-life commentaries running through each chapter, and the inclusion of the Safe and Sure Annual Report as a real world example of a listed company.
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, 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.
- Fully up-to-date with International Financial Reporting Standards, IFRS
- Experience-driven conversations between two managers are included throughout, providing a practical examination of real life scenarios
- New coverage on Corporate Governance
- Focuses on specific knowledge outcomes, with end-of-chapter self-evaluation
- Questions are graded to test student understanding
- New case studies containing examples from real-world companies
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Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor of Accounting at the University of Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005. She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS.
Table of Contents
Part 1 A conceptual framework: setting the scene
Chapter 1 Who needs accounting?
Chapter 2 A systematic approach to financial reporting: the accounting equation
Chapter 3 Financial statements from the accounting equation
Chapter 4 Ensuring the quality of financial statements
Part 2 Reporting the transactions of a business
Chapter 5 Accounting information for service businesses
Chapter 6 Accounting information for trading businesses
Part 3 Recognition in financial statements
Chapter 7 Published financial statements
Chapter 8 Non-current (fixed) assets
Chapter 9 Current assets
Chapter 10 Current liabilities
Chapter 11 Provisions and non-current (long-term) liabilities
Chapter 12: Ownership interest
Part 4 Analysis and issues in reporting
Chapter 13 Ratio analysis
Chapter 14 Reporting corporate performance
Chapter 15 Reporting cash flows
Part 5 Setting the scene and defining the basic tools of management accounting
Chapter 16 Functions of management accounting
Chapter 17 Classification of costs
Chapter 18 Product costs: materials, labour and overheads
Part 6 Job costs and stock valuation
Chapter 19 Job costing
Part 7 Decision making
Chapter 20 Break-even analysis and short-term decision making
Part 8 Planning and control
Chapter 21 Preparing a budget
Chapter 22 Standard costs
Chapter 23 Performance evaluation and feedback reporting
Part 9 Capital investment appraisal and business strategy
Chapter 24 Capital investment appraisal
Chapter 25 Business strategy and management accounting