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Produktbild: Accounting For Managers

Accounting For Managers Interpreting Accounting Information for Decision-Making

Fr. 87.90

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

Januar 2012

Abbildungen

mit Illustrationen

Verlag

John Wiley & Sons Inc

Seitenzahl

580

Maße (L/B/H)

23.3/18.9/3.8 cm

Gewicht

1039 g

Auflage

4. Auflage

Sprache

Englisch

ISBN

978-1-119-97967-8

Beschreibung

Rezension

Competitive Advantage:

Holds a unique position between theory and practice putting techniques into their academic context. One of our reviewers commented the text provides an ideal blend for postgraduate students so that they can get to grips with the key issues but put them in a wider context.

According to another reviewer Collier is tailored for the postgraduate market generalist who needs a working knowledge of financial and management accounting techniques and an awareness of the assistance that can be provided by the accounting function in decision making and organizational and financial control. There is no other text that fulfils this specific need.

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

Januar 2012

Abbildungen

mit Illustrationen

Verlag

John Wiley & Sons Inc

Seitenzahl

580

Maße (L/B/H)

23.3/18.9/3.8 cm

Gewicht

1039 g

Auflage

4. Auflage

Sprache

Englisch

ISBN

978-1-119-97967-8

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  • Produktbild: Accounting For Managers
  • Preface to the Fourth Edition xvii
    About the Author xxi

    Acknowledgements xxii

    PART I Context of Accounting 1

    1 Introduction to Accounting 3

    Accounting, accountability and the account 3

    Introducing the functions of accounting 5

    A short history of accounting 6

    The role of financial accounting 7

    The role of management accounting 8

    Recent developments in accounting 10

    The relationship between financial accounting and managementaccounting 12

    A critical perspective 13

    Conclusion 15

    References 15

    Questions 16

    2 Accounting and its Relationship to Shareholder Value andCorporate Governance 17

    Capital and product markets 17

    Shareholder value-based management 18

    Shareholder value, strategy and accounting 21

    Company regulation and corporate governance 23

    The regulation of companies 23

    Corporate governance 23

    Principles of corporate governance 24

    Responsibility of directors 24

    Audit 25

    Audit committees 25

    Stock Exchange Listing Rules 26

    Risk management, internal control and accounting 26

    A critical perspective 27

    Conclusion 28

    References 28

    Websites 28

    Questions 29

    3 Recording Financial Transactions and the Principles ofAccounting 30

    Business events, transactions and the accounting system 30

    The double entry: recording transactions 31

    Extracting financial information from the accounting system35

    Basic principles of accounting 37

    Accounting entity 37

    Accounting period 37

    Matching principle 38

    Monetary measurement 38

    Historic cost 38

    Going concern 39

    Conservatism 39

    Consistency 39

    Cost terms and concepts: the limitations of financial accounting39

    Conclusion 41

    References 41

    Questions 42

    4 Management Control, Accounting and its Rational-EconomicAssumptions 44

    Management control systems 44

    Planning and control in organizations 47

    Non-financial performance measurement 51

    A theoretical framework for accounting 55

    Conclusion 56

    References 56

    Websites 58

    5 Interpretive and Critical Perspectives on Accounting andDecision Making 59

    Research and theory in management control and accounting 60

    Alternative paradigms 62

    The interpretive paradigm and the social constructionperspective 65

    Culture, control and accounting 67

    The radical paradigm and critical accounting 68

    Power and accounting 70

    Case study 5.1: easyJet 71

    Ethics and accounting 74

    Case study 5.2: Enron 76

    Case study 5.3: WorldCom 77

    Conclusion 77

    References 78

    PART II The Use of Financial Statements for Decision Making81

    6 Constructing Financial Statements: IFRS and the Frameworkof Accounting 83

    International Financial Reporting Standards (IFRS) 84

    Framework for the Preparation and Presentation of FinancialStatements 85

    Objectives of financial statements 86

    Qualitative characteristics of financial statements 86

    Elements of financial statements 87

    Concepts of capital maintenance 88

    True and fair view 88

    Reporting profitability: the Statement of Comprehensive Income89

    Reporting financial position: the Statement of FinancialPosition 92

    Accruals accounting 94

    Depreciation 95

    Specific IFRS accounting treatments 97

    Accounting for sales taxes 98

    Accounting for goodwill and impairment testing 98

    Accounting for research and development expenditure 99

    Accounting for leases 99

    Reporting cash flow: the Statement of Cash Flows 100

    Differences between the financial statements 102

    Illustration 102

    A theoretical perspective on financial statements 103

    Agency theory 104

    A critical perspective on financial statements and accountingstandards 105

    Conclusion 105

    Reference 106

    Websites 106

    Appendix: IFRS as at 1 January 2011 106

    Questions 107

    7 Interpreting Financial Statements 111

    Annual Reports 111

    The context of financial statements 113

    Ratio analysis 113

    Profitability 115

    Return on (shareholders') inv