Accounting Books
Pearson Education Frank Woods Business Accounting
Book SynopsisAlan Sangster?is Professor of Accounting History at the University of Aberdeen and was previously a Professor of Accounting at universities in the UK, Brazil, and Australia. Lewis Gordon?is Senior Lecturer in Accounting at the University of Liverpool and has extensive experience teaching Financial Accounting at undergraduate and professional levels. Frank Wood?was the original author of this text and remains one of the world's best-selling authors of accounting textbooks.
£56.04
Pearson Education (US) Financial Accounting Theory
Book SynopsisWilliam Scott received his B. Comm. from Carleton University, and his MBA and Ph.D. from the School of Business, University of Chicago. He is a Fellow of Chartered Professional Accountants Canada. His research has been published in the Journal of Accounting Research, Contemporary Accounting Research, Journal of Business Finance & Accounting, and several other academic journals. He has served on the editorial boards of Journal of Accounting Research, Contemporary Accounting Research, and The Accounting Review; and served a term as Editor of Contemporary Accounting Research. He has taught at Carleton University, University of Chicago, Queen's University at Kingston, University of British Columbia and University of Waterloo, and is now distinguished Emeritus Professor at University of Waterloo. Professor Patricia C. O'Brien is the EY Professor at the School of Accounting & Finance, University of Waterloo. Her research, on topics concerning finanTable of Contents Introduction Accounting Under Ideal Conditions The Decision Usefulness Approach to Financial Reporting Efficient Securities Markets The Value Relevance of Accounting Information The Valuation Approach to Decision Usefulness Valuation Applications The Efficient Contracting Approach to Decision Usefulness An Analysis of Conflict Executive Compensation Earnings Management Standard Setting Economic Issues Standard Setting Political Issues
£178.18
Pearson Education Limited Financial Accounting for Decision Makers
Book SynopsisFinancial Accounting for Decision Makers, 11th edition will help you understand key principles and techniques and develop skills to make informed business decisions. Now with more exercises for self-study, the book is clear and easy to read and is updated with real world examples from business practice.
£55.09
Pearson Education Financial Accounting
Book SynopsisAbout our authors William (Bill) Thomas is the J. E. Bush Professor of Accounting and a Master Teacher at Baylor University. A Baylor University alumnus, he received both his BBA and MBA there and went on to earn his PhD from The University of Texas at Austin. With primary interests in the areas of financial accounting and auditing, Bill Thomas has served as the J. E. Bush Professor of Accounting since 1995. He has been a member of the faculty of the Accounting and Business Law Department of the Hankamer School of Business since 1971, and served as chair of the department for 12 years. He has been recognized as an Outstanding Faculty Member of Baylor University as well as a Distinguished Professor for the Hankamer School of Business. Dr. Thomas has received many awards for outstanding teaching, including the Outstanding Professor in the Executive MBA Programs as well as designation as Master Teacher. Thomas is the author of textbooks in auditiTable of ContentsBrief Contents Visual Walk-Through The Financial Statements Transaction Analysis Accrual Accounting and Income Internal Control and Cash Receivables and Revenue Inventory and Cost of Goods Sold Plant Assets, Natural Resources, and Intangibles Current and Contingent Liabilities Long-Term Liabilities Stockholders’ Equity The Statement of Cash Flows Financial Statement Analysis Appendix A: Apple Inc. Annual Report: 2016 Appendix B: Typical Charts of Accounts for Different Types of Businesses Appendix C: Summary of Generally Accepted Accounting Principles (GAAP) Appendix D: Summary of Differences Between US GAAP and IFRS Cross Referenced to Chapter Appendix E: Investments Appendix F: Time Value of Money
£235.55
John Wiley & Sons Inc Accounting For Dummies
Book SynopsisTable of ContentsIntroduction 1 Part 1: Opening the Books on Accounting 5 Chapter 1: Accounting in Today’s New Economy 7 Chapter 2: Introducing Financial Statements 29 Chapter 3: Safeguarding Company Assets 53 Chapter 4: Accounting in the Digital Age 75 Chapter 5: Recognizing the Legal and Accounting Entity 89 Part 2: Exploring Financial Statements 109 Chapter 6: Reporting Profit or Loss in the Income Statement 111 Chapter 7: Reporting Financial Condition in the Balance Sheet 137 Chapter 8: Reporting Cash Sources and Uses in the Statement of Cash Flows 161 Chapter 9: Financial Accounting Issues 183 Part 3: Understanding Financial Reports, Financial Statements, and Financial Information 207 Chapter 10: Producing Financial Reports 209 Chapter 11: Deciphering a Financial Report 231 Chapter 12: Analyzing Financial Information with Ratios 245 Chapter 13: Generating Internal Financial Information for Management Use 267 Chapter 14: Applying Wall Street’s Tricks and Treats to Engineer Financial Results 289 Part 4: Leveraging Accounting in Managing a Business 301 Chapter 15: Analyzing Profit 303 Chapter 16: Accounting for Costs 325 Chapter 17: Preparing Best-in-Class Forecasts, Projections, and Budgets 347 Chapter 18: Capitalizing a Business: How, When, Why, and What 369 Part 5: The Part of Tens 397 Chapter 19: Ten Tips for Managers 399 Chapter 20: Ten Tips for Reading a Financial Report 409 Index 419
£16.99
John Wiley & Sons Inc Accounting AllinOne For Dummies Videos and
Book SynopsisTable of ContentsIntroduction 1 Book 1: Accounting for Financial Systems 5 Chapter 1: Accounting for the Basics 7 Chapter 2: Charting Your Accounts 17 Chapter 3: Using Journal Entries and Ledgers 27 Chapter 4: Choosing an Accounting Method 45 Chapter 5: Setting the Standards 53 Book 2: Recording Transactions 63 Chapter 1: Keeping the Books 65 Chapter 2: Tracking Purchases 77 Chapter 3: Tallying Your Sales 87 Chapter 4: Processing Employee Payroll and Benefits 99 Chapter 5: Taxing Payrolls 119 Book 3: Adjusting and Closing Entries 129 Chapter 1: Depreciating Your Assets 131 Chapter 2: Interesting Rates 143 Chapter 3: Proving Out Cash 153 Chapter 4: Reconciling Accounts and Closing Journal Entries 161 Chapter 5: Checking Your Accuracy 177 Chapter 6: Adjusting the Books 189 Book 4: Preparing Income Statements and Balance Sheets 201 Chapter 1: Stating Your Income 203 Chapter 2: Balancing Your Sheets 221 Chapter 3: Digging for Debt in the Balance Sheet 237 Chapter 4: Explaining Equity 251 Chapter 5: Interpreting Income Statements and Balance Sheets 263 Book 5: Reporting Your Statements 277 Chapter 1: Valuating Finances 279 Chapter 2: Watching Cash Flow and Equity 289 Chapter 3: Analyzing Financial Statements 305 Chapter 4: Explaining Disclosures 321 Chapter 5: Sharing Public Reports 335 Book 6: Planning and Budgeting for Your Business 347 Chapter 1: Looking at the Legals 349 Chapter 2: Incorporating Your Business 361 Chapter 3: Drawing Up a Business Plan 375 Chapter 4: Budgeting for a Better Bottom Line 389 Chapter 5: Mastering Budgeting Strategies 403 Chapter 6: Planning for Long-Term Obligations 415 Book 7: Making Savvy Business Decisions 427 Chapter 1: Costing Jobs 429 Chapter 2: Costing by the ABCs 445 Chapter 3: Contributing to the Margin 461 Chapter 4: Accounting for Change with Variance Analysis 477 Chapter 5: Pricing Wisely 495 Chapter 6: Formulating Equations 505 Book 8: Handling Cash and Making Purchase Decisions 515 Chapter 1: Matching Costs with Revenue 517 Chapter 2: Exploring Inventory Cost Flows 525 Chapter 3: Buying Wisely 537 Chapter 4: Financing with Debt 551 Chapter 5: Managing Results 565 Chapter 6: Acquiring New Business 573 Book 9: Auditing for Financial Fraud 591 Chapter 1: Regulating Securities 593 Chapter 2: Preventing Cash Losses from Embezzlement and Fraud 607 Chapter 3: Assessing Audit Risk 621 Chapter 4: Discovering Audits 645 Chapter 5: Auditing Internal Controls 663 Chapter 6: Scheming Scams 685 Chapter 7: Cooking the Books 695 Index 707
£21.24
BPP Learning Media AAT Credit and Debt Management
Book SynopsisSuitable for assessments from May 2025
£23.75
BPP Learning Media ICAEW Business Strategy and Technology
Book SynopsisSuitable for exams from December 2024
£10.83
BPP Learning Media AAT Applied Management Accounting
Book SynopsisSuitable for assessments from May 2025
£23.75
BPP Learning Media AAT L3 EPA Knowledge Assessment
Book Synopsis
£20.90
The Audit Process
Book SynopsisNow in its 8th edition, The Audit Process remains the essential introduction to the principles and practices of auditing for accounting students. With every step of the process carefully explained, the authors highlight the role, process and key function of auditing in today's society and prepare learners for examination success through bespoke activities, examples and exercises.
£57.99
Atlantic Books Bean Counters: The Triumph of the Accountants and
Book Synopsis'A devastating exposé.' Mail on SundayThey helped cause the 2008 financial crash.They created a global tax avoidance industry.They lurk behind the scenes at every level of government...The world's 'Big Four' accountancy firms - PwC, Deloitte, Ernst & Young, and KPMG - have become a gilded elite. Up in the high six figures, an average partner salary rivals that of a Premier League footballer. But how has the seemingly humdrum profession of accountancy got to this level? And what is the price we pay for their excesses?Leading investigative journalist Richard Brooks charts the profession's rise to global influence and offers a gripping exposé of the accountancy industry. From underpinning global tax avoidance to corrupting world football, Bean Counters reveals how the accountants have used their central role in the economy to sell management consultancy services that send billions in fees its way. A compelling history informed by numerous insider interviews, this is essential reading for anyone interested in how our economy works and the future of accountancy.Trade ReviewA timely exposé... A comprehensive yet wildly readable indictment of the "Big Four" accountancy firms. * Sunday Times *An improbably rollicking history of the accountancy profession... Such a good book... Any MP interested in making the City trustworthy again should take this book on their holidays. * Prospect *Explosive... a devastating exposé * Mail on Sunday *Gripping. This is a must-read for anyone who seeks to expose corruption and bad behaviour. * Margaret Hodge MP – former Chair of the Public Accounts Committee *With forensic detail, Richard Brooks has exposed the march of the accountants from humble bean counters to a small cartel dominating modern capitalism. * John McDonnell MP – Shadow Chancellor of the Exchequer *Impeccably researched and written, this is a ground-breaking exposé of a profession that has lost the plot. Everyone in business and finance should read this. * Ian Fraser – Bestselling author of Shredded: Inside RBS, the Bank That Broke Britain *Truly devastating. How many more workers and pensioners will have their lives and expectations smashed, before politicians pluck up the courage to require those occupying the heights of British capitalism to get their accounting and auditing houses in order? * Frank Field MP – Chairman of the Work and Pensions Select Committee *Richard Brooks is a digger and a troublemaker who niggles away at difficult subjects in a meticulous, punchy and highly effective way * Alan Rusbridger – Former Editor, The Guardian *Brooks says things that have needed saying for many years. * John Kay – Financial Times columnist and Visiting Professor of Economics, London School of Economics *
£11.69
Pearson Education Accounting and Finance for NonSpecialists
Book SynopsisPeter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School. Eddie McLaney is an academic author with many years' experience of teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School.
£53.19
McGraw-Hill Education - Europe All About Forex Trading
Book SynopsisCurrency trading techniques you can bank on! Forex trading can be remarkably lucrativeâand complex, confusing, and risky. Too many investors dive right into Forex, suffering big losses. If you want to trade currencies successfully, read this book, take your time, and plan accordingly. The $4 trillion Forex market will be waiting.All About Forex Trading walks you through everything you need to know to make currency trading a vibrant part of your diversified portfolio and generate handsome returnsâregardless of what is happening to stocks and bonds. Whether your investing style is conservative or aggressive, this no-nonsense guide has what you need to build a powerful Forex trading strategy. Learn all there is to know about: What (and who) drives currency prices Investment vehicles for Forex trading Technical analysis techniques Key fundamental indicators Navigating the economic calendar All the traded currenciesâfrom the Americas to EuropeTable of Contents Chapter 1. Forex Basics; Chapter 2. Investment Vehicles for Trading Forex; Chapter 3. What Drives Currency Prices; Chapter 4. Who Drives Currency Prices; Chapter 5. Getting to Know the Currencies; Chapter 6. Navigating the Economic Calendar; Chapter 7. Indicators Forex Traders Watch; Chapter 8. Effective Short-Term Trading Strategies; Chapter 9. Effective Long-Term Investing Strategies; Chapter 10. Who Is Regulating This Market; Chapter 11. Conclusion; Appendix A: Currency Cheat Sheets; Appendix B: Indicator Watchlist
£16.19
John Wiley & Sons Inc Business Chemistry
Book SynopsisTable of ContentsVI. Foreword (by Punit Renjen, Global CEO, Deloitte Touche Tohmatsu Limited) 1. Chapter 1 The Power of Chemistry 13. Chapter 2 The Lay of the Land Business Chemistry Core 20. Chapter 3 PIONEERS Value Possibilities and Spark Energy and Imagination 29. Chapter 4 GUARDIANS Value Stability and Bring Order and Rigor 39. Chapter 5 DRIVERS Value Challenge and Generate Momentum 49. Chapter 6 INTEGRATORS Value Connection and Draw Teams Together 62. Chapter 7 Recognizing Others Through Business Chemistry “Tells” 81. Chapter 8 Using Business Chemistry Responsibly Business Chemistry Electives 92. Chapter 9 What about Introverts and Extroverts? 103. Chapter 10 Stress, Career Aspirations, and Other Headlines 129. Chapter 11 Nature or Nurture? (And Other Timeless Questions) Business Chemistry Applications 152. Chapter 12 Pioneers in Hell: How to Stop Killing Their Potential 169. Chapter 13 Guardians in Hell: How to Stop Killing Their Potential 185. Chapter 14 Drivers in Hell: How to Stop Killing Their Potential 203. Chapter 15 Integrators in Hell: How to Stop Killing Their Potential 220. Chapter 16 Creating Powerful Relationships with Colleagues, Customers, and Everyone Else 234. Chapter 17 Putting Business Chemistry to Work On Your Teams 260. Chapter 18 Got Chemistry? Additional Content 265. About the Authors (or When a Pioneer and a Guardian Work Together) 271. Appendix: Details of the Business Chemistry System 294. Acknowledgments 296. Photo Credits
£20.40
McGraw-Hill Education International Accounting ISE
Book SynopsisThe 6th edition provides an overview of the broadly defined area of international accounting. It focuses on the accounting issues related to international business activities and foreign operations and provides substantial coverage of the IASB and IFRS. Its unique benefits include up-to-date coverage of relevant material; extensive numerical examples; two chapters devoted to the application of IFRS; and coverage of nontraditional but important topics such as management accounting issues in multinational companies, international corporate governance, and corporate social reporting. Distinguishing features include excerpts from recent annual reports to demonstrate differences in financial reporting practices across countries and financial reporting issues especially relevant for multinational corporations. Available with Connect with SmartBook and End-of-chapter assignments help students develop their analytical, communication, and research skills.Table of ContentsChapter 1:Introduction to International Accounting Chapter 2:Worldwide Accounting Diversity Chapter 3: InternationalConvergence of Financial Reporting Chapter 4:International Financial Reporting Standards: Part I Chapter 5:International Financial Reporting Standards: Part II Chapter 6:Foreign Currency Transactions and Hedging Foreign Exchange Risk Chapter 7:Translation of Foreign Currency Financial Statements Chapter 8:International Taxation Chapter 9:International Transfer Pricing Chapter 10:Management Accounting Issues in Multinational Corporations Chapter 11:Auditing and Corporate Governance: An International Perspective Chapter 12: International SustainabilityReporting
£58.89
John Murray Press Finance for NonFinancial Managers
Book SynopsisIs this the right book for me?The world of finance and accountancy can seem one of impenetrable mystery but it is one that many managers have to face in their day to day lives. With its comprehensive coverage of the subject, this book allows you not only to ask pertinent questions but also to understand the answers. Chapter by chapter, the workings of finance are mapped out and laid bare - the formal reports, the methods used to prepare the numbers and what accountants actually do every day.This edition is fully updated to reflect current allowances, rates and regulations and further information. It also includes even more questions (with comprehensive answers) to challenge the reader''s understanding. Finance for Non-Financial Managers includes:Chapter 1: The purpose of accountingChapter 2: Basic terminologyChapter 3: Accounting concepts and principlesChapter 4: The profit and loss accountChapter 5: The balancTable of Contents : The purpose of accounting : Basic terminology : Accounting concepts and principles : The profit and loss account : The balance sheet : The cash flow statement : Ratio analysis : Users of financial information : The general ledger : Costing : Standard costing : Variance analysis : Two more costing issues : The audit of annual accounts : Tricks of the trade : Financial information for managers : Capital investment appraisal: experts only? : Activities of an accounts department : Cash flow management : Corporate financial planning : Personal finance: income tax and national insurance : Personal finance: investment : Personal finance: capital gains tax and others
£13.49
John Murray Press Basic Accounting
Book SynopsisIs this the right book for me?Basic Accounting is a complete, step-by-step course in elementary accounting. Giving clear and concise explanations of accounting principles and practice including PAYE, cashflow statements, accounting for share capital, accounting standards and non-financial reporting, it is perfect for the newcomer to basic accounting, the first- level accounting student or anybody needing to brush up their accounting skills.No prior knowledge of bookkeeping or accounting is assumed. Clear explanations, diagrams and worked examples enable you to master the basic principles then apply them to practical examples to consolidate and test your knowledge.Basic Accounting includes:Chapter 1: IntroductionChapter 2: Source documentsChapter 3: The ledger systemChapter 4: Balancing the cash bookChapter 5: Double entry theory and practiceChapter 6: The trial balanceChapter 7: Gross profit and stockChapter 8: TTable of Contents : Introduction : The ledger system : Balancing the cash book : Double entry theory and practice : The trial balance : Gross profit and stock : Trading and profit and loss accounts : The balance sheet : Illustrative examples : Cash and bank transactions : Bank reconciliation : The petty cash book : Credit transactions and suppliers' accounts : The accounts of credit customers : Purchases and sales returns : VAT and PAYE : Classification of ledger accounts : Final accounts of a sole trader : Interpretation of accounts : Cash flow statements : Capital and revenue expenditure : The general journal : Depreciation of fixed assets : Bad debts and provisions for bad debts : Year-end adjustments : Incomplete records and single entry : Non-trading concerns and club accounts : Control accounts : Partnership accounts : Accounting for management : Cost of production and manufacturing accounts : Introduction to limited companies : Accounting for share capital : The final accounts of a limited company : Accounting standards : Non-financial reporting
£13.49
Cengage Learning EMEA Cost and Management Accounting
Book SynopsisFor over thirty years, Colin Drury has been at the forefront of helping students learn the key concepts and processes in management and cost accounting through his textbooks. Now in its ninth edition, Cost and Management Accounting continues to provide an accessible and thorough introduction to the subject. It blends theory and practice in language that is clear and easy to understand and provides students with a thorough introduction to cost and management accounting whether they are studying an accountancy or business undergraduate course, or a post-experience course.The new edition has been completely updated to reflect recent developments in the field, and now includes additional emphasis on value creation, and links strategic performance management more closely to divisional financial performance measurement.Table of ContentsPart 1: Introduction to management and cost accounting 1.Introduction to management accounting 2.An introduction to cost terms and concepts Part 2: Cost accumulation for inventory valuation and profit measurement 3.Accounting for direct costs 4.Cost assignment for indirect costs 5.Accounting entries for job-order costing system 6.Process costing 7.Joint and by-product costing 8.Income effects of alternative cost accumulation systems Part 3: Information for decision-making 9.Cost-volume-profit analysis 10.Cost estimation and cost behaviour 11.Measuring relevant costs and revenues for decision-making 12.Activity-based costing Part 4: Information for planning, control and performance measurement 13.The budgeting process 14.Management control systems 15.Standard costing and variance analysis
£58.99
Cengage Learning EMEA Business Accounting Finance
Book SynopsisBusiness Accounting and Finance, sixth edition, offers an accessible, concise introduction to management and financial accounting for first-year year business students and those taking non-business degrees.With a wide variety of real-life examples of well-known brands such as Amazon, Samsung and Bosch, the author introduces relevant issues for accounting such as ethics and corporate governance . Packed with practical guidance including business scenarios and exercises, this resource will help students develop the skills they need in today's workplace.Table of ContentsContents 1. The role of accounting in business SECTION I: Financial accounting and reporting 2. The statement of financial position 3. The statement of profit or loss 4. Applying accounting conventions 5. Depreciation and amortization 6. The statement of cash flows 7. Financial reporting by limited companies 8. Understanding financial reports: trend analysis 9. Understanding financial reports: using accounting ratios SECTION II: Management accounting 10. Management and cost accounting information 11. Costing: overview and basic techniques 12. Costing: accounting for overheads 13. Pricing 14. Marginal costing and decision making 15. Capital investment decisions 16. Budgets 17. Accounting for control 18. Performance measurement SECTION III: Financial management 19. The management of working capital 20. Financing the business Answers to self-test questions Answers to exercises Glossary Index
£49.39
Financial Accounting and Reporting
Book SynopsisFinancial Accounting and Reporting: A Global Perspective guides business and management students through the complexities of financial accounting from a user' perspective. Based on the latest IFRS Standards, its comprehensive coverage incorporates original case studies and financial statements from organizations across the globe, providing students with a thorough understanding of real-world business.
£53.19
BPP Learning Media ACCA Advanced Taxation FA2018
Book SynopsisSuitable for exams from April 2019 to March 2020
£26.25
BPP Learning Media ICAEW Principles of Taxation
Book SynopsisSuitable for exams in 2020
£7.95
Sage Publications Ltd Research Methods in Accounting
Book SynopsisThis unique and popular text, now in a sixth edition, clearly and succinctly guides Accounting students and researchers in their understanding and conducting of research from conception to completion, across a wide range of research methods, including quantitative, qualitative and mixed-methods research. This latest edition provides new and extended coverage, including the role and impact of social media, big data analytics, data mining, and emerging and disruptive technologies, such as Blockchain. There is also a renewed focus on the role of ethics in Accounting research. This text remains essential reading for those completing a research methods course, project/dissertation or other form of individual study in Accounting. Malcolm Smith was Foundation Professor of Accounting at the University of South Australia.Table of ContentsIntroduction and Overview Developing the Research Idea Theory, Literature and Hypotheses Research Ethics in Accounting Data Collection Quantitative Data Analysis Qualitative Data Analysis Experimental Research Survey Research Qualitative Methods Archival Research Supervision and Examination Processes Turning Research Into Publications
£57.95
Profile Books Ltd The Signs Were There: The clues for investors
Book SynopsisWhen companies suffer a dramatic even catastrophic drop in their share price, it is the investors who lose their shirts and employees their jobs. But often, a company's published accounts offer clues to impending disaster, providing you know where to look. Through the forensic examination of more than 20 recent stock market disasters, Tim Steer reveals how companies hide or disguise worrying facts about the robustness of their business. In his lively style, he looks at the themes that underlie the ways companies hide the truth and he stresses that in an assessment of a company's accounts, investors should always bear in mind that the only fact is cash; everything else - profit, assets, etc - is a matter of opinion. Full of invaluable lessons for investors, the book concludes with some trenchant observations on what is wrong in the worlds of investment, audit and financial regulation, and what changes should be introduced.Trade Review[The] best book I have ever read about accounting. * Telegraph *A lot of useful hints and tips. Highly recommended * Money Week *
£11.69
BPP Learning Media AAT Management Accounting Techniques
Book SynopsisSuitable for assessments from May 2025
£999.99
BPP Learning Media AAT Audit and Assurance
Book SynopsisSuitable for assessments from May 2025
£23.75
BPP Learning Media AAT Cash and Financial Management
Book SynopsisSuitable for assessments from May 2025
£23.75
BPP Learning Media AAT Principles of Bookkeeping Controls
Book SynopsisSuitable for assessments from May 2025
£22.00
BPP Learning Media AAT Drafting and Interpreting Financial
Book SynopsisSuitable for assessments from May 2025
£22.00
BPP Learning Media AAT Internal Accounting Systems and Controls
Book SynopsisSuitable for assessments from May 2025
£22.00
John Wiley & Sons Inc Accounting
Book SynopsisGet up to speed quicklyreview and practice major concepts in accounting! Whether you''re looking to improve your classroom experience, or simply become more familiar with accounting concepts, 1,001 Accounting Practice Problems For Dummies is the hands-on tool you need to get a step ahead. The book''s practice questions and review content go hand-in-hand with the content offered in Accounting For Dummies, ensuring that you have a working knowledge of the most important concepts and skills in accounting. This practical resource gives you access to tons of helpful online content, including practice problems in multiple-choice format, and customizable practice sets for self-directed study, all available on the go through your smartphone, laptop, or tablet. Practice problems are categorized as easy, medium, or hard, so you can build your knowledge at your own pace. A perfect companion for anyone looking to increase their accounting skills, this book has the aTable of ContentsIntroduction 1 Part I: The Questions 3 Chapter 1: Elements of Accounting 5 Chapter 2: Financial Effects of Transactions 17 Chapter 3: The Bookkeeping Cycle 27 Chapter 4: The Bookkeeping Cycle: Adjusting and Closing Entries 45 Chapter 5: Understanding and Reporting Profit 57 Chapter 6: Reporting Financial Conditions on the Balance Sheet 63 Chapter 7: Coupling the Income Statement and the Balance Sheet 73 Chapter 8: Reporting Cash Flows 83 Chapter 9: Reporting Changes in Owners’ Equity 89 Chapter 10: Choosing Accounting Methods 93 Chapter 11: Profit Behavior Analysis 113 Chapter 12: Manufacturing Cost Accounting 131 Chapter 13: Investment Analysis Fundamentals 151 Chapter 14: Financial Statement Analysis 163 Part II: The Answers 179 Chapter 15: Answers and Explanations 181 Index 357
£18.69
John Wiley & Sons Inc Accounting for Managers
Book SynopsisThis revised and updated fifth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation as opposed to the construction of accounting information, Accounting for Managers encourages a critical rather than unthinking acceptance of accounting techniques. Whilst accounting information is immensely valuable for planning, decision making and control, users need to recognize the assumptions behind, and the limitations of, particular accounting techniques. As in the previous editions, Accounting for Managers combines theory with practical examples and contemporary case studies drawn from real business situations across a wide range of manufacturing, retail and service industries. Accounting for Managers is an ideal companion for postgraduate and undergraduate students, as well as non-financial managers in execuTable of ContentsPreface to the Fifth Edition xiii About the Author xvii Acknowledgements xix Part I Context of Accounting 1 1 Introduction to Accounting 3 Accounting, accountability, and the account 3 A short history of accounting 5 Introducing the functions of accounting 7 The role of financial accounting 7 The role of management accounting 8 Recent developments in accounting 10 The relationship between financial accounting and management accounting 12 A critical perspective 14 Conclusion 16 References 16 Questions 17 2 Accounting and its Relationship to Shareholder Value and Corporate Governance 19 Capital and product markets 19 Shareholder value‐based management 21 Shareholder value, strategy, and accounting 23 Company regulation and corporate governance 25 Risk management, internal control, and accounting 28 A critical perspective 29 Conclusion 30 References 30 Questions 31 3 Recording Financial Transactions and the Principles of Accounting 33 Business events, transactions, and the accounting system 33 The double entry: recording transactions 35 Extracting financial information from the accounting system 38 Basic principles of accounting 42 Cost terms and concepts: the limitations of financial accounting 45 Conclusion 47 References 47 Questions 47 4 Management Control, Accounting, and its Rational‐Economic Assumptions 51 Management control systems 51 Planning and control in organizations 54 Non‐financial performance measurement 58 A theoretical framework for accounting 64 Conclusion 65 References 65 Websites 67 Questions 67 5 Interpretive and Critical Perspectives on Accounting and Decision Making 69 Research and theory in management control and accounting 70 Alternative paradigms 73 The interpretive paradigm and the social construction perspective 75 Culture, control, and accounting 77 The radical paradigm and critical accounting 78 Power and accounting 80 Creative accounting, ethics, and accounting 84 Conclusion 90 References 91 Questions 93 Part II The Use of Financial Statements for Decision Making 95 6 Constructing Financial Statements: IFRS and the Framework of Accounting 97 International Financial Reporting Standards (IFRS) 98 Framework for the Preparation and Presentation of Financial Statements 100 True and fair view 103 Reporting profitability: the Income Statement and Statement of Comprehensive Income 104 Reporting financial position: the Balance Sheet or Statement of Financial Position 107 The matching principle and accruals accounting 109 Depreciation 111 Specific IFRS accounting treatments 112 Reporting cash flow: the Statement of Cash Flows 116 Differences between the financial statements 118 A theoretical perspective on financial statements 120 A critical perspective on financial statements and accounting standards 121 Conclusion 122 Reference 122 Websites 122 Appendix to Chapter 6: List of IFRS and FRS 123 Questions 125 7 Interpreting Financial Statements 129 Annual Reports 129 The context of financial statements 131 Ratio analysis 132 Profitability 133 Liquidity 135 Gearing 135 Activity/efficiency 136 Working capital 137 Managing receivables 138 Managing inventory 138 Managing payables 139 Managing working capital 139 Shareholder return 140 The relationship between financial ratios 141 Interpreting financial statements using ratios 143 Using the Statement of Cash Flows 145 Limitations of ratio analysis 152 A wider view on corporate reporting 156 Intellectual capital 157 Institutional theory 158 Corporate social and environmental responsibility 158 Applying different perspectives to financial statements 161 Conclusion 162 References 163 Questions 163 8 Accounting for Inventory 171 Introduction to inventory 171 Methods of costing inventory in manufacturing 175 Management accounting statements 180 Conclusion 181 Questions 182 Part III Using Accounting Information for Decision Making, Planning, and Control 185 9 Accounting and Information Systems 187 Introduction to accounting and information systems 187 Methods of data collection 188 Big data 190 Types of information system 190 Business processes 192 Information systems design and controls 194 Conclusion 196 References 196 Questions 196 10 Marketing Decisions 197 Marketing strategy 197 Cost behaviour 199 Cost–volume–profit analysis 201 Alternative approaches to pricing 208 Segmental profitability 212 Customer profitability analysis 216 Conclusion 219 References 219 Questions 220 11 Operating Decisions 223 The operations function 223 Managing operations – manufacturing 225 Managing operations – services 227 Accounting for the cost of spare capacity 228 Capacity utilization and product mix 229 Theory of Constraints 231 Operating decisions: relevant costs 232 Supply chain management, total cost of ownership, and supplier cost analysis 237 The cost of quality 239 Environmental cost management 241 Conclusion 246 References 247 Questions 247 12 Human Resource Decisions 251 Human resources and accounting 251 The cost of labour 252 Relevant cost of labour 255 Conclusion 261 References 262 Questions 262 13 Overhead Allocation Decisions 267 Cost classification 267 The overhead allocation problem 271 Shifts in management accounting thinking 272 Alternative methods of overhead allocation 273 Differences between absorption and activity‐based costing 282 Contingency theory 285 International comparisons 286 Behavioural implications of management accounting 287 Conclusion 290 References 291 Questions 292 14 Strategic Investment Decisions 297 Strategy 297 Capital expenditure evaluation 298 Accounting rate of return 301 Payback 304 Discounted cash flow 304 Comparison of techniques 307 Conclusion 311 References 311 Appendix to Chapter 14: Present value factors 311 Questions 313 15 Performance Evaluation of Business Units 317 Structure of business organizations 317 The decentralized organization and divisional performance measurement 320 Controllability 323 Comparison of methods 326 Transfer pricing 327 Transaction cost economics 329 Conclusion: a critical perspective 330 References 331 Questions 332 16 Budgeting 335 What is budgeting? 335 The budgeting process 336 The profit budget 339 Cash forecasting 345 A behavioural perspective on budgeting 349 A critical perspective: beyond budgeting? 350 Conclusion 354 References 354 Questions 354 17 Budgetary Control 359 What is budgetary control? 359 Variance analysis 361 Flexible budgets and sales variances 362 Flexible budgets and cost variances 363 Interpreting variances 365 Criticism of variance analysis 366 Applying different perspectives to management accounting 368 Conclusion 368 References 369 Questions 369 18 Strategic Management Accounting 371 Trends in management accounting 371 Strategic management accounting 372 Accounting techniques to support strategic management accounting 374 Lean production, lean accounting, and backflush costing 381 Conclusion 384 References 384 Further reading 385 Questions 386 Part IV Supporting Information 387 Readings 389 Reading 1 Cooper and Kaplan (1988). How cost accounting distorts product costs 390 Reading 2 Dent (1991). Accounting and organizational cultures: a field study of the emergence of a new organizational reality 403 Glossary of Accounting Terms 435 Solutions to Questions 449 Index 509
£54.10
John Wiley & Sons Inc Accounting Principles IFRS Version Global Edition
Book SynopsisTable of Contents1 Accounting in Action 1-1 2 The Recording Process 2-1 3 Adjusting the Accounts 3-1 4 Completing the Accounting Cycle 4-1 5 Accounting for Merchandise Operations 5-1 6 Inventories 6-1 7 Accounting Information Systems 7-1 8 Fraud, Internal Control, and Cash 8-1 9 Accounting for Receivables 9-1 10 Plant Assets, Natural Resources, and Intangible Assets 10-1 11 Current Liabilities 11-1 12 Accounting for Partnerships 12-1 13 Corporations: Organization and Share Capital Transactions 13-1 14 Corporations: Dividends, Retained Earnings, and Income Reporting 14-1 15 Non-Current Liabilities 15-1 16 Investments 16-1 17 Statement of Cash Flows 17-1 18 Financial Analysis: The Big Picture 18-1 19 Managerial Accounting 19-1 20 Job Order Costing 20-1 21 Process Costing 21-1 22 Cost-Volume-Profit 22-1 23 Incremental Analysis 23-1 24 Budgetary Planning 24-1 25 Budgetary Control and Responsibility Accounting 25-1 26 Standard Costs and Balanced Scorecard 26-1 27 Planning for Capital Investments 27-1 Appendices A Specimen Financial Statements: TSMC, Ltd. A-1 B Specimen Financial Statements: Nestlé SA B-1 C Specimen Financial Statements: Delfi Limited C-1 D Specimen Financial Statements: Apple Inc. D-1 E Time Value of Money E-1 F Just-in-Time Processing and Activity-Based Costing F-1 Company Index / Subject Index I-1
£53.19
John Wiley & Sons Inc Accounting
Book SynopsisWe asked over 5000 accounting lecturers what would help them teach and students learn? The results were: Help with student engagement and varying levels of ability; Real world examples to be used in class; Content to break up lectures and engage students. Accounting 3e has been developed to incorporate these elements and much more! Accounting 3e provides a very accessible and easy-to-follow introduction and is aimed at students studying accounting for the first time. The book introduces concepts in an engaging and easy-to-follow manner, and examples are tried and tested with many graded questions and answers. The third edition is updated to reflect IFRS terminologies and format including the reorganisation of the UK standards committee in July 2012. Double entry bookkeeping is included, however, this can be bypassed for students not requiring this.Table of ContentsAbout the Author xv About the Book xvii Acknowledgements xxiii 1 INTRODUCTION TO ACCOUNTING 1 Introduction 2 Nature of Accounting 2 Importance of Accounting 4 Financial Accounting and Management Accounting 5 Users of Accounts 6 Accounting Context 8 Types of Accountancy 12 Types of Accountant 17 Limitations of Accounting 20 Conclusion 20 Discussion Questions 22 SECTION A: FINANCIAL ACCOUNTING: THE TECHNIQUES 23 2 THE ACCOUNTING BACKGROUND 25 Introduction 26 Financial Accounting 26 Language of Accounting 28 Student Example 36 Why Is Financial Accounting Important? 40 Accounting Principles 40 Accounting Conventions 41 Conclusion 43 Discussion Questions 44 Numerical Questions 45 Appendix 2.1: Illustration of a Consolidated Income Statement for Marks & Spencer plc 2010 46 Appendix 2.2: Illustration of a Consolidated Statement of Financial Position for Marks and Spencer plc 2010 48 Appendix 2.3: Illustration of a Consolidated Statement of Cash Flows for Marks and Spencer 2010 50 Appendix 2.4: Illustration of a Consolidated Income Statement for Volkswagen 2009 52 Appendix 2.5: Illustration of a Consolidated Balance Sheet (Statement of Financial Position) for Volkswagen 2009 53 Appendix 2.6: Illustration of a Consolidated Cash Flow Statement (Statement of Cash Flows) for Volkswagen 2009 55 3 RECORDING: DOUBLE-ENTRY BOOKKEEPING 57 Introduction 58 The Accounting Equation 59 Worked Example 64 Computers 76 Conclusion 76 Discussion Questions 77 Numerical Questions 77 4 MAIN FINANCIAL STATEMENTS: THE INCOME STATEMENT (PROFIT AND LOSS ACCOUNT) 83 Introduction 84 Context 84 Defi nitions 86 Layout 88 Main Components 89 Profi t 97 Listed Companies 100 Capital and Revenue Expenditure 100 Limitations 101 Interpretation 101 Conclusion 101 Discussion Questions 102 Numerical Questions 102 5 MAIN FINANCIAL STATEMENTS: THE STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) 104 Introduction 105 Context 106 Definitions 107 Layout 108 Main Components 110 Limitations 121 Interpretation 122 Listed Companies 123 Conclusion 123 Discussion Questions 124 Numerical Questions 125 Appendix 5.1: Horizontal Format of Statement of Financial Position 126 6 PREPARING THE FINANCIAL STATEMENTS 127 Introduction 128 Main Financial Statements 128 Trial Balance to the Income Statement (Profi t and Loss Account) and the Statement of Financial Position (Balance Sheet) 130 Adjustments to Trial Balance 134 Comprehensive Example 142 Conclusion 146 Discussion Questions 146 Numerical Questions 147 7 PARTNERSHIPS AND LIMITED COMPANIES 159 Introduction 160 Context 161 Partnerships 162 Limited Companies 168 Distinctive Accounting Features of Limited Companies 172 Accounting Treatment For Limited Companies 181 Limited Company Example: Stevens, Turner Ltd 183 Limited Companies: Published Accounts 188 Conclusion 193 Discussion Questions 194 Numerical Questions 195 Appendix 7.1: Example of an Income Statement (Profit and Loss Account) using UK GAAP (Manchester United Ltd) 205 Appendix 7.2: Example of a Statement of Financial Position (Balance Sheet) using UK GAAP (Manchester United Ltd) 206 8 MAIN FINANCIAL STATEMENT: THE STATEMENT OF CASH FLOWS 208 Introduction 209 Importance of Cash 210 Context 212 Cash and the Bank Account 212 Relationship between Cash and Profi t 216 Preparation of Statement of Cash Flows 218 Conclusion 232 Discussion Questions 232 Numerical Questions 233 Appendix 8.1: Main Headings for the Cash Flow Statement (Statement of Cash Flows) for Sole Traders, Partnerships and some Non-Listed Companies under UK GAAP 240 Appendix 8.2: Preparation of a Sole Trader’s Cash Flow Statement Using the Direct Method Using UK Format 241 Appendix 8.3: Preparation of the Cash Flow Statement of Any Company Ltd using the Indirect Method Using UK GAAP 242 Appendix 8.4: Example of Statement of Cash Flow (Cash Flow Statement) Using UK GAAP (Manchester United Ltd) 245 9 INTERPRETATION OF ACCOUNTS 247 Introduction 248 Context 248 Overview 249 Importance of Ratios 251 Closer Look at Main Ratios 252 Worked Example 264 Report Format 272 Holistic View of Ratios 274 Performance Indicators 275 Limitations 276 Conclusion 277 Discussion Questions 278 Numerical Questions 279 Appendix 9.1: John Brown Plc 288 Appendix 9.2: The Cash Flows Ratio using UK GAAP 290 SECTION B: FINANCIAL ACCOUNTING: THE CONTEXT 291 10 REGULATORY AND CONCEPTUAL FRAMEWORKS 293 Introduction 294 Traditional Corporate Model: Directors, Auditors and Shareholders 295 Regulatory Framework 300 Regulatory Framework in the UK 302 Corporate Governance 307 Conceptual Framework 311 Conclusion 319 Selected Reading 320 Discussion Questions 321 11 MEASUREMENT SYSTEMS 322 Introduction 323 Overview 323 Measurement Systems 326 Deficiencies of Historical Cost Accounting 328 Illustrative Example of Different Measurement Systems 328 Real Life 331 Conclusion 332 Selected Reading 332 Discussion Questions 333 12 THE ANNUAL REPORT 334 Introduction 335 Definition 335 Context 336 Multiple Roles 337 Main Contents of the Annual Report 342 Presentation 359 Group Accounts 361 Impression Management 365 Conclusion 368 Selected Reading 369 Discussion Questions 370 13 CREATIVE ACCOUNTING 371 Introduction 372 Defi nition 374 Managerial Motivation 376 Methods of Creative Accounting 378 Example 385 Real Life 385 Case Studies 388 Creative Presentation 392 Controlling Creative Accounting 394 Conclusion 394 Selected Reading 395 Discussion Questions 396 14 INTERNATIONAL ACCOUNTING 398 Introduction 399 Context 399 Divergent Forces 401 Classification 407 Country Snapshots 407 Convergent Forces 414 Conclusion 420 Selected Reading 420 Discussion Questions 421 Appendix 14.1: List of International Standards 422 SECTION C: MANAGEMENT ACCOUNTING 425 15 INTRODUCTION TO MANAGEMENT ACCOUNTING 427 Introduction 428 Context 429 Relationship with Financial Accounting 430 Overview 432 Cost Minimisation and Revenue Maximisation 439 Use of Computers and Impact of Digital Technology 441 Art not a Science 442 Changing Nature of Management Accounting 442 Conclusion 442 Selected Reading 443 Discussion Questions 444 16 COSTING 445 Introduction 446 Importance of Cost Accounting 447 Types of Cost 448 Traditional Costing 452 Activity-Based Costing 458 Costing for Inventory Valuation 462 Different Costing Methods for Different Industries 466 Target Costing 470 Cost-Cutting 470 Conclusion 471 Discussion Questions 472 Numerical Questions 472 17 PLANNING, CONTROL AND PERFORMANCE: BUDGETING 478 Introduction 479 Management Accounting Control Systems 479 Nature of Budgeting 480 Cash Budget 484 Other Budgets 485 Manufacturing Budgets 488 Comprehensive Budgeting Example 491 Behavioural Aspects of Budgeting 496 Responsibility Accounting 500 Conclusion 502 Discussion Questions 502 Numerical Questions 503 18 PLANNING, CONTROL AND PERFORMANCE: STANDARD COSTING 508 Introduction 509 Nature of Standard Costing 510 Standard Cost Variances 511 Interpretation of Variances 520 Conclusion 521 Discussion Questions 522 Numerical Questions 523 19 SHORT-TERM DECISION MAKING 527 Introduction 528 Decision Making 528 Contribution Analysis 530 Decisions, Decisions 534 Throughput Accounting 540 Break-Even Analysis 542 Contribution Graph 546 Conclusion 548 Discussion Questions 549 Numerical Questions 549 20 STRATEGIC MANAGEMENT ACCOUNTING 554 Introduction 555 Nature of Strategic Management Accounting 557 Assessment of Current Position of the Business 559 Appraisal of Current Position of the Business 568 Strategic Choice of Future Direction 573 Conclusion 576 Selected Reading 576 Discussion Questions 577 Numerical Questions 578 21 LONG-TERM DECISION MAKING: CAPITAL INVESTMENT APPRAISAL 581 Introduction 582 Nature of Capital Investment 582 Capital Investment Appraisal Techniques 586 Payback Period 588 Accounting Rate of Return 590 Net Present Value 592 Profi tability Index 595 Internal Rate of Return (IRR) 595 Other Factors 600 Conclusion 600 Discussion Questions 601 Numerical Questions 602 Appendix 21.1: Present Value of £1 at Compound Interest Rate (1 r) 605 22 THE MANAGEMENT OF WORKING CAPITAL AND SOURCES OF FINANCE 606 Introduction 607 Nature of Sources of Finance 607 Short-Term Financing 608 Long-Term Financing 618 Cost of Capital 623 Conclusion 626 Discussion Questions 627 Numerical Questions 628 Glossary of Key Accounting Terms 631 Appendix: Answers 663 Index 723
£54.10
Pearson Education Limited Accounting for NonAccounting Students
Book SynopsisJohn R. Dyson was formerly the Director of Studies of the Heriot-Watt University Management Programme, Edinburgh. Ellie Franklin currently teaches at the Middlesex University Business School and has worked for Barclays and Deloitte (on financial services clients such as Visa, Lazards, Tullett Prebon and the UK Government's Export credit agency). She is a fellow at the Higher Education Academy and a member of the British Accounting and Finance Association, where she was a part of the Accounting Education Special Interest Group executive committee for a number of years. She has been an invited speaker at several events at the Institute of Chartered Accountants in England and Wales.Trade Review"Everything a non-specialist accounting student needs. This latest edition is comprehensive, well-structured, easy to follow and contains plenty of all-important practice questions plus additional online resources." David Gilding, Programme Director, Business Management, Lifelong Learning Centre, University of LeedsTable of ContentsBrief Contents Preface Acknowledgements Abbreviations Part 1 Introduction to Accounting Accounting and the business world Accounting rules and regulations Part 2 Financial Accounting Recording data Sole trader accounts Company accounts Other entity accounts Statement of cash flows Case studies Part 3 Financial Reporting The annual report The annual accounts Interpretation of accounts Contemporary issues Case studies Part 4 Management Accounting Foundations Direct costs Indirect costs Budgeting Standard costing Contribution analysis Decision making Capital investment Emerging issues Case studies Appendices Glossary Index
£57.99
Pearson Education Comparative International Accounting
Book SynopsisChristopher Nobes is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He was a representative on the board of International Accounting Standards Committee from 1993 to 2001. Robert Parker was formerly Professor of Accounting at the University of Exeter and professorial fellow of the Institute of Chartered Accountants of Scotland. He died shortly after the 13th edition was published in 2016. Both authors have been recipients of the Outstanding International Accounting Educator' award by the American Accounting Association and the Distinguished Academic Award' by the British Accounting and Finance Association.Table of Contents Part I SETTING THE SCENE 1 Introduction 2 Causes and examples of international differences 3 International classification of financial reporting 4 Introduction to international harmonisation Part II FINANCIAL REPORTING BY LISTED GROUPS USING IFRS OR US GAAP 5 The background to financial reporting by listed groups 6 IFRS in context: concepts, presentation and revenue 7 IFRS in context: assets and liabilities 8 IFRS in context: group accounting 9 Different versions of IFRS practice 10 Financial reporting in the United States 11 Political lobbying on accounting standards: US, UK and international experience Part III CHINA AND JAPAN 12 Financial reporting in China and Japan Part IV FINANCIAL REPORTING BY INDIVIDUAL COMPANIES 13 The context of financial reporting by individual companies 14 Harmonisation and transition in Europe 15 Making accounting rules for unlisted business enterprises in Europe 16 Accounting rules and practices of individual companies in Europe Part V SPECIAL ISSUES IN REPORTING BY MNEs 17 Foreign currency translation 18 Segment reporting Part VI MONITORING AND ENFORCEMENT 19 International auditing 20 Enforcement of financial reporting standards APPENDICES A. Synoptic table of accounting differences in eight GAAPs, B. Glossary of abbreviations C. Suggested outline answers to some of the end-of-chapter questions Author index Subject index
£78.99
Cengage Learning, Inc Fraud Examination
Book SynopsisLearn to identify, detect, investigate and prevent financial fraud today with the latest edition of Albrecht/Albrecht/Albrecht/Zimbelman's FRAUD EXAMINATION, 6E. Develop fraud skills as you become a better interviewer, stronger and more skeptical document examiner, better technology user and more informed decision maker. Closely examine and gain a strong understanding of the types of fraud and nature of fraud investigation today with current business examples and numerous actual fraud cases, delivered first-hand from the authors' experience.FRAUD EXAMINATION presents today's most important fraud concepts with an emphasis on the growing areas of ebusiness and cyber fraud. Significant discussion familiarizes you with forensic analysis as well as legal options for victims of fraud. New discussion also highlights how experts use technology to accomplish fraud and detect fraud.Table of ContentsPart I: INTRODUCTION TO FRAUD. 1. The Nature of Fraud. 2. Who Commits Fraud and Why. 3. Fighting Fraud: An Overview. Part II: FRAUD PREVENTION. 4. Preventing Fraud. Part III: FRAUD DETECTION. 5. Recognizing the Symptoms of Fraud. 6. Data-Driven Fraud Detection Part IV: FRAUD INVESTIGATION. 7. Investigating Theft Acts. 8. Investigating Concealment. 9. Conversion Investigation Methods. 10. Inquiry Methods and Fraud Reports. Part V: MANAGEMENT FRAUD. 11. Financial Statement Fraud. 12. Revenue- and Inventory-Related Financial Statement Frauds. 13. Liability, Asset, and Inadequate Disclosure Frauds. Part VI: OTHER TYPES OF FRAUD. 14. Fraud Against Organizations. 15. Consumer Fraud. 16. Bankruptcy, Divorce, and Tax Fraud. 17. e-Commerce Fraud. Part VII: RESOLUTION OF FRAUD. 18. Legal Follow-Up. Appendix. Bibliography. Glossary.
£75.99
John Wiley & Sons Inc Wiley 2023 Interpretation and Application of IFRS
Book SynopsisThe newest edition of an essential accounting resource The Wiley 2023 Interpretation and Application of IFRS Standards is an authoritative, one-stop resource for accountants who need to interpret and apply the most recent International Financial Reporting Standards with precision and consistency. The book contains numerous practical examples and up-to-date guidance on the expanding framework for unified financial reporting. The authors have created a volume that offers transparent, accessible, and efficient information relevant to the ever-evolving IFRS standards. Readers will also find: Clear and informative explanations of the newest updates found in the 2023 IFRS StandardsWell-reasoned examples of new standards being applied to difficult cases drawn from real-world situationsRealistic and practical advice created by, and for, accounting professionalsPerfect for accountants and auditors, the Wiley 2023 Interpretation and Application of IFRS Standards will earn a place on the desks anTable of ContentsAbout the Authors vii 1 Introduction To International Financial Reporting Standards 1 2 Conceptual Framework 15 3 Presentation of Financial Statements 41 4 Statement of Financial Position 63 5 Statements of Profit or Loss and Other Comprehensive Income, and Changes In Equity 77 6 Statement of Cash Flows 99 7 Accounting Policies, Changes in Accounting Estimates and Errors 117 8 Inventories 139 9 Property, Plant and Equipment 157 10 Borrowing Costs 187 11 Intangible Assets 195 12 Investment Property 225 13 Impairment of Assets and Non- Current Assets Held for Sale 239 14 Consolidations, Joint Arrangements, Associates and Separate Financial Statements 261 15 Business Combinations 313 16 Shareholders’ Equity 365 17 Share- Based Payment 389 18 Current Liabilities, Provisions, Contingencies and Events After the Reporting Period 423 19 Employee Benefits 457 20 Revenue from Contracts with Customers 483 21 Government Grants 523 22 Leases 537 23 Foreign Currency 567 24 Financial Instruments 599 25 Fair Value 729 26 Income Taxes 759 27 Earnings Per Share 797 28 Operating Segments 815 29 Related Party Disclosures 833 30 Accounting and Reporting by Retirement Benefit Plans 847 31 Agriculture 855 32 Extractive Industries 869 33 Accounting for Insurance Contracts 879 34 Interim Financial Reporting 909 35 Hyperinflation 929 36 First- Time Adoption of International Financial Reporting Standards 939 Index 963
£85.50
£113.95
Sustainability Accounting and Reporting
Book SynopsisSustainability Accounting and Reporting: A CSRD Perspective explains sustainability within accounting and finance. In an accessible, student-friendly manner, the author outlines international reporting standards, their application and the challenges for professionals in this sector. The text takes an applied approach with many real-world examples, exercises, case studies and discussion points that students need to consider in their careers. For lecturers, online resources including lecture PowerPoint slides and Instructor's Manual are available with this textbook.
£42.74
Pearson Education Limited Accounting and Finance An Introduction
Book SynopsisEddie McLaney is an academic author with several years of experience in teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School, University of Plymouth. Peter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe, and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School, University of Plymouth. Endorsements A comprehensive, accessible and user-friendly text that employs contemporary, real-life examples, promotes critical thinking and reflects the latest international rules and regulations. A most valuable resource. Dr Christos Begkos, Associate Professor, Alliance Manchester Business School, University of ManchesterTable of Contents Preface How to use this book Publisher's Acknowledgements Introduction to accounting and finance Part 1 – Financial accounting Measuring and reporting financial position Measuring and reporting financial performance Accounting for limited companies (1) Accounting for limited companies (2) Measuring and reporting cash flows Analysing and interpreting financial statements Part 2 Management accounting Making management decisions Cost – volume – profit analysis Full costing Costing and performance evaluation in a competitive environment Budgeting Accounting for control Part 3 – Financial Management Making capital investment decisions Financing a business Managing working capital Part 4 – Supplementary information Appendix B Glossary of key terms Appendix C Solutions to self-assessment questions Appendix D Solutions to critical review questions Appendix E Solutions to selected exercises Appendix F Present value table Index
£56.99
Pearson Education Limited The Finance Book Understand the numbers even if
Book SynopsisStuart Warner Bsc (Hons) FCA, BFP, Cert IoD Stuart is the author of four finance books. His goal is to help businesses increase productivity and profits through innovative, engaging and experiential finance training programmes. He delivers training and consultancy internationally across multiple sectors. Over his career, Stuart has trained thousands of people. He has taught accounting trainees for professional qualifications and has delivered CPD courses for qualified accountants and interactive courses for non-finance professionals from graduate to board level. Stuart studied management sciences at UMIST and became a Chartered Accountant whilst working at PwC. Si Hussain BSc (Hons) FCA, BFP, FHEA, PgCert (HE) Saieem (Si) trained with KPMG qualifying as a Chartered Accountant in 1991.During his 30+ year career, Si has delivered financial training programmes to countless professionals and has held senior roles in companies, including Chief ExecutiveTrade Review‘The Finance Book is a practical guide that deciphers finance and will transform your financial awareness and confidence. A must read that will become your go to finance Rosetta Stone.' Jonathan Levy, ICAEW Director, Product Development ‘This book is different. It is neither traditional finance nor traditional accounting. It does not attempt to provide a theoretical foundation for the subject but offers nuggets of practical wisdom in a way that distils the authors' decades of experience in the field.' Emeritus Professor Robert Cressy, University of Birmingham, UK ‘A refreshingly easy ‘pick up and read' book, providing straightforward explanations of potentially complex terms and aspects of finance. A key read for those seeking to understand the fundamentals of finance.' Shirley Fyfe, Lead Facilitator and Trainer, Director, Kinsbourne Consulting LimitedTable of ContentsIntroduction Part 1 Finance Fundamentals 1 Finance personnel and systems 2 Cash versus accruals accounting Part 2 Primary Financial Statements 3 Profit and loss (P&L) 4 The balance sheet 5 Cash flow statement Part 3 Key Elements of Financial Statements 6 Revenue recognition 7 Opex and capex 8 Business tax 9 Tangible fixed assets and depreciation 10 Goodwill and other intangibles 11 Stock 12 Debtors and creditors 13 Prepayments and accruals 14 Provisions and contingencies 15 Capital and reserves 16 Group accounting 17 Revaluation 18 Impairment Part 4 Financial and Regulatory Environment 19 Accounting and financial reporting standards 20 External financial audit 21 Information in the public domain 22 Corporate governance and whistleblowing Part 5 Assessing Financial Health 23 Profitability performance measures 24 Working capital and liquidity management 25 Insolvency and going concern risk 26 Long-term solvency performance measures 27 Investor ratios 28 Business valuation Part 6 Sources of Business Finance 29 Equity finance 30 Debt finance Part 7 Financial Management 31 Management accounts 32 Profitable pricing 33 Profit planning 34 Budgeting and forecasting 35 Investment appraisal Part 8 Practical application 36 Consolidate and apply 37 The reliability, relevance & trustworthiness of financial statements Appendix: Greggs plc 2020 Financial Statements
£14.24
Pearson Education Limited Introduction to Management Accounting Global
Book SynopsisCharles T. Horngren was the Edmund W. Littlefield Professorof Accounting, emeritus, at Stanford University. A graduate of MarquetteUniversity, he received his MBA from Harvard University and his PhD from theUniversity of Chicago. He also received honorary doctorates from Marquette Universityand DePaul University. A certified public accountant, Horngren served on theAccounting Principles Board, the Financial Accounting Standards Board AdvisoryCouncil, and the Council of the American Institute of Certified PublicAccountants and served as a trustee of the Financial Accounting Foundation,which oversees the Financial Accounting Standards Board and the GovernmentAccounting Standards Board. He is a member of the Accounting Hall of Fame.Horngren served the American Accounting Association as its president and asdirector of research. He received the association's first annual Outstanding AccountingEducator Award. He also received its Lifetime Contribution to ManagementAccountTable of ContentsI. FOCUS ON DECISION MAKING Managerial Accounting, the Business Organization, and Professional Ethics Introduction to Cost Behavior and Cost-Volume Relationships Measurement of Cost Behavior Cost Management Systems and Activity-Based Costing Relevant Information for Decision Making with a Focus on Pricing Decisions Relevant Information for Decision Making with a Focus on Operational Decisions II. ACCOUNTING FOR PLANNING AND CONTROL Introduction to Budgets and Preparing the Master Budget Flexible Budgets and Variance Analysis Management Control Systems and Responsibility Accounting Management Control in Decentralized Organizations III. CAPITAL BUDGETING Capital Budgeting IV. PRODUCT COSTING Cost Allocation Accounting for Overhead Costs Job-Costing and Process-Costing Systems V. BASIC FINANCIAL ACCOUNTING Basic Accounting: Concepts, Techniques, and Conventions Understanding Corporate Annual Reports: Basic Financial Statements Understanding and Analyzing Consolidated Financial Statements
£72.99
Oxford University Press Accounting A smart approach
Book SynopsisEngaging and lively, clear and practical, this is the most applied accounting book written specifically for business and management students.Sam Smart is the budding entrepreneur on whom the case study at the heart of this book is based. Featured at the start of each chapter, we follow Sam as he goes from starting a small business, printing sports kits for local teams, to managing a global sports business. Throughout the course of the book he assesses the success of his business, finances activities, makes pricing decisions, opens new branches, looks at cash flow, and facilitates planning, control, and investment. As we follow the case study, the core topics central to accounting are covered with clarity, imagination, and relevance, giving students the support they need to complete their course and exams with confidence. The wealth of additional examples and self-test exercises available alongside the case study enable students not only to develop an appreciation of how accounting infoTrade ReviewOffers an excellent and straightforward introduction to the world of financial and management accounting. * Dr Octavian Ionescu, Lecturer in Accounting, University of East Anglia *Table of ContentsPart One: Financial Accounting 1: The Cash Budget 2: Introduction to the Statement of Profit or Loss 3: Balancing the Basics 4: Accounting for Depreciation and Bad Debts 5: Company Finance 6: Company Accounts 7: The Statement of Cash Flows 8: Interpreting Financial Statements 9: Capital Structure and Investment Ratios Part Two: Management Accounting 10: Costs and Break-even Analysis 11: Absorption and Activity-based Costing 12: Budgeting 13: Pricing and Costs 14: Short-term Decision Making 15: Investment Appraisal Techniques 16: Measuring and Reporting Performance
£55.09
Oxford University Press Introduction to Accounting
Book SynopsisPractical and crystal clear, the second edition of Peter Scott''s Introduction to Accounting and its accompanying online resources provide a supportive introduction to the subject, guiding students towards self-led practice. Reflecting current International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), and with coverage on both financial and cost and management accounting, the author walks the student carefully through the essential material to ensure they develop a solid foundation for more advanced modules. Scott''s lively writing style sets the numerical content within an easy-to-follow narrative, and the relevance of each tool or technique is explained at every turn. A multitude of worked and real-life examples help students to connect with the concepts, while each chapter ends with questions that are tiered according to difficulty to help students verify that they have mastered the essentials before progressing. Readers are directed towards addTrade ReviewA fantastic and highly resourceful text. * Joseph Taiwo Olaniyan, Lecturer in Business and Finance, Regent College London *An attractive, compact, and informative book that takes a technical subject and breaks it down into easy-to-follow concise sections. * Dr Giulia Fantini, Lecturer in Finance and Accounting, Swansea University *Provides clear explanations supported with a multitude of in-text and online examples to help students grasp concepts and have ample opportunities to put theory into practice. * Suzanne McCallum, Senior Lecturer in Accounting and Finance, University of Glasgow *Table of Contents1: Introduction Part One: Financial Accounting 2: The statement of financial position 3: The income statement 4: Double-entry bookkeeping 1: Debits, credits, T accounts, the trial balance and the financial statements 5: Double-entry bookkeeping 2: Books of prime entry, accounting systems and other double entry applications 6: The statement of cash flows 7: Business organizations and the financing of business 8: Ratio analysis 1: Profitability, efficiency and performance 9: Ratio analysis 2: Liquidity, working capital and long term financial stability Part Two: Management Accounting 10: Cost and management accounting in context 11: Product costing: Absorption costing 12: Relevant costs, marginal costing and short-term decision making 13: Standard costing and variance analysis 14: Budgeting 15: Process costing 16: Capital investment appraisal 17: Corporate governance and sustainability
£55.09
Pearson Education Managerial Accounting
Book SynopsisRay Proctor has taught Management Accounting for over 30 years. During his career he has lectured at Coventry University, Oxford Brookes University and Warwick University.Table of ContentsDedicationIntroduction to the book for Instructors About the authors AcknowledgementsIntroduction to the book for students Part 1: Foundations1 Cost behaviour2 The difference between profit and cash Part 2: Financial Management 3 Ratio analysis and financial management 4 Working capital management Part 3: Decision Making 5 variable costing and breakeven analysis 6 Short-term decisions using variable costing 7 Short-term decisions using relevant costing 8 Capital investment appraisal for long-term decisions Part 4: Product costing and pricing 9 Product costs using absorption costing10 Product costs using activity-based costing 11 Comparison of profits under absorption and variable costing 12 Pricing your products13 Divisional performance and transfer pricing Part 5: Business Performance Management14 Budgets and their creation15 using budgets to control operations 16 Budgets, Behaviour and Beyond Budgeting 17 Balanced Scorecards19 Performance Management StrategiesGlossary Answers to end-of-chapter questionsAppendix: Not-for-Profit Organisations Index
£67.99
Cengage Learning, Inc Financial Managerial Accounting
Book SynopsisEstablish a strong foundation in accounting fundamentals that will help you succeed in your career and business with Warren/Jones/Tayler's FINANCIAL AND MANAGERIAL ACCOUNTING, 16E. The latest business illustrations and current examples provide a meaningful context that demonstrates how each chapter's content fits into the "big picture." The authors clearly connect fundamental accounting concepts to real businesses today. Each chapter begins with a real company opener that is referenced throughout the chapter. New examples and cases in each chapter highlight how to use and apply data analytics. These cases use data sets related to the chapter content while showing you how to analyze and develop reports using Excel and Tableau. In addition, updated Certified Management Accountant (CMA) exam questions prepare you for professional success. Pathways Challenges also help you hone critical-thinking skills. CNOWv2 online resources are also available to reinforce understanding.Table of Contents1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. The Accounting Cycle. 5. Accounting for Retail Businesses. 6. Inventories. 7. Internal Control and Cash. 8. Receivables. 9. Long-Term Assets: Fixed and Intangible. 10. Liabilities: Current, Installment Notes, and Contingencies. 11. Liabilities: Bonds Payable. 12. Corporations: Organization, Stock Transactions, and Dividends. 13. Statement of Cash Flows. 14. Financial Statement Analysis. 15. Introduction to Managerial Accounting. 16. Job Order Costing. 17. Process Costing. 18. Activity-Based Costing. 19. Support Department and Joint Cost Allocation. 20. Cost-Volume-Profit Analysis. 21. Variable Costing for Management Analysis. 22. Budgeting. 23. Evaluating Variances from Standard Costs. 24. Evaluating Decentralized Operations. 25. Differential Analysis and Product Pricing. 26. Capital Investment Analysis. 27. Lean Manufacturing and Activity Analysis. 28. The Balanced Scorecard and Corporate Social Responsibility. Appendix A: Interest Tables. Appendix B: Selected Topics. Appendix C: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2020 Selected Excerpts. Appendix D: Reversing Entries (Online). Appendix E: Special Journals and Subsidiary Ledgers (Online). Glossary. Index.
£100.70
