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Accounting For Managers: Interpreting Accounting Information fo
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- Title
- Accounting For Managers: Interpreting Accounting Information for
- ISBN
- 9780470777640
- EAN
- 9780470777640
- Subject Area
- Business & Economics
- Publication Name
- Accounting for Managers : Interpreting Accounting Information for Decision-Making
- Item Length
- 9.2 in
- Publisher
- Wiley & Sons, Incorporated, John
- Subject
- Accounting / Managerial
- Publication Year
- 2009
- Type
- Textbook
- Format
- Trade Paperback
- Language
- English
- Item Height
- 0.9 in
- Item Width
- 7.4 in
- Item Weight
- 35.4 Oz
- Number of Pages
- 552 Pages
關於產品
Product Information
A new edition of a successful textbook on how accounting information is used by non-financial managers This revised and updated third edition of Accounting for Managers builds on the success of the previous two editions in explaining how non-financial managers use accounting information. Accounting for Managers emphasises the interpretation rather than the construction of accounting information and encourages a critical, rather than unthinking acceptance of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations across a range of industries. Completely revised and updated examples throughout the book. Introduces three new chapters: Accounting for Inventory, Accounting Information Systems and Strategic Management Accounting. Includes new sections on professional ethics, customer profitability analysis, CVP for multiple products and weighted contribution margin for breakeven analysis, accounting for waste, environmental accounting. Expanded treatment of transfer pricing and budgeting sections.
Product Identifiers
Publisher
Wiley & Sons, Incorporated, John
ISBN-10
0470777648
ISBN-13
9780470777640
eBay Product ID (ePID)
71580254
Product Key Features
Publication Name
Accounting for Managers : Interpreting Accounting Information for Decision-Making
Format
Trade Paperback
Language
English
Subject
Accounting / Managerial
Publication Year
2009
Type
Textbook
Subject Area
Business & Economics
Number of Pages
552 Pages
Dimensions
Item Length
9.2 in
Item Height
0.9 in
Item Width
7.4 in
Item Weight
35.4 Oz
Additional Product Features
Edition Number
3
LCCN
2008-049824
Intended Audience
College Audience
Lc Classification Number
Hf5657.4.C647 2009
Table of Content
About the Author.Preface to the 3rd Edition.Preface to the 2nd Edition.Acknowledgements.PART I: CONTEXT OF ACCOUNTING.1. Introduction to Accounting.Accounting, accountability and the account.A short history of accounting.The role of management accounting.Recent developments in management accounting.A critical perspective.Conclusion.References.2. Accounting and its Relationship to Shareholder Value and Corporate Governance.Capital and product markets.Value-based management.Shareholder value, strategy and accounting.Company regulation and corporate governance.Risk, internal control and management accounting.A critical perspective.Conclusion.References.3. Recording Financial Transactions and the Principles of Accounting.Business events, transactions and the accounting system.The double entry: recording transactions.Extracting financial information from the accounting system.Basic principles of accounting.Cost terms and concepts: the limitations of financial accounting.Conclusion.References.4. Management Control, Management Accounting and its Rational-Economic Assumptions.Management control systems.Management planning and control systems and management accounting.Non-financial performance measurement.A theoretical framework for management accounting.Conclusion.References.5. Interpretive and Critical Perspectives on Accounting and Decision-Making.Research and theory in management accounting and control.Alternative paradigms.The interpretive paradigm and the social construction perspective.Culture, control and accounting.The radical paradigm and critical accounting.Power and accounting.Case study 6.1: easyJet.Ethics and accounting.Case study 6.2: Enron.Case study 6.3: WorldCom.Conclusion.References.PART II: THE USE OF FINANCIAL REPORTS FOR DECISION-MAKING.6. Constructing Financial Reports: IFRS and the Framework of Accounting.True and fair view.International Financial Reporting Standards (IFRSs) - an overview.Framework for the Preparation and Presentation of Financial Statements.Reporting profitability: the Income Statement.Reporting financial position: the Balance Sheet.Accruals accounting.Depreciation.Specific IFRS accounting treatments.Reporting cash flow: the Cash Flow Statement.A theoretical perspective on financial reports.Conclusion.References.Appendix to chapter 6: IFRS as at 1st January 2008.Questions for chapter 6.7. Interpreting Financial Reports and Alternative Perspectives.Annual Reports.Operating and Financial Review.Ratio analysis.Profitability.Liquidity.Gearing.Activity/efficiency.Working capital.Managing receivables.Managing inventory.Managing payables.Shareholder return.Interpreting financial information using ratios.Case study 7.1: HMV Group - interpreting financial reports.Limitations of financial reports and ratio analysis.Case study 7.2: Carrington printers - an accounting cri
Copyright Date
2009
Dewey Decimal
658.15/11
Dewey Edition
23
Illustrated
Yes
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