Accounting Books
BPP Learning Media AAT Applied Management Accounting
Book Synopsis
£23.75
BPP Learning Media ACCA Advanced Taxation FA2018
Book SynopsisSuitable for exams from April 2019 to March 2020
£15.00
Business Analysis Valuation
Book SynopsisThis seventh edition of Business Analysis and Valuation: An International Perspective guides students through the interpretation and use of IFRS-based financial statements with the help of case studies from a wide range of international corporations. The authors use real-life financial and non-financial data to show how financial analysis informs valuation decisions. Numerous and varied tasks cement a fundamental and practical understanding of corporate analysis in students..
£60.79
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 Manchester Table 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
BPP Learning Media ACCA Taxation FA2018
Book SynopsisSuitable for exams from April 2019 to March 2020
£26.25
BPP Learning Media FIA Foundations in Audit International FAU INT
Book SynopsisSuitable for exams from September 2020 until August 2021
£15.00
BPP Learning Media AAT Credit and Debt Management
Book Synopsis
£23.75
Kaplan Publishing ACCOUNTANT IN BUSINESS - STUDY TEXT
Book Synopsis
£27.00
McGraw-Hill Education Financial Shenanigans Fourth Edition How to
Book Synopsis The bestselling classic from the âœSherlock Holmes of Accountingââupdated to reflect the key case studies and most important lessons from the past quarter century. This fourth edition of the classic guide shines a light on the most shocking frauds and financial reporting offenders of the last twenty-five years, and gives investors the tools they need to detect: âCorporate cultures that incentivize dishonest practices âThe latest tricks companies use to exaggerate revenue and earnings âTechniques devised by management to manipulate cash flow as easily as earnings âCompanies that use misleading metrics to fool investors about their financial performance âHow companies use Table of ContentsPreface: Reflections on My Last 25 YearsPart One: Establishing the FoundationChapter 1: 25 Years of ShenanigansChapter 2: Just Touch Up the X-RaysPart Two: Earnings Manipulation ShenanigansChapter 3: Earnings Manipulation Shenanigan No. 1: Recording Revenue Too SoonChapter 4: Earnings Manipulation Shenanigan No. 2: Recording Bogus RevenueChapter 5: Earnings Manipulation Shenanigan No. 3: Boosting Income with One-Time or Unsustainable ActivitiesChapter 6: Earnings Manipulation Shenanigan No. 4: Shifting Current Expenses to a Later PeriodChapter 7: Earnings Manipulation Shenanigan No. 5: Employing Other Techniques to Hide Expenses or LossesChapter 8: Earnings Manipulation Shenanigan No. 6: Shifting Current Income to a Later PeriodChapter 9: Earnings Manipulation Shenanigan No. 7: Shifting Future Expenses to the Current PeriodPart Three: Cash Flow ShenanigansChapter 10: Cash Flow Shenanigan No. 1: Shifting Financing Cash Inflows to the Operating SectionChapter 11: Cash Flow Shenanigan No. 2: Moving Operating Cash Outflows to Other SectionsChapter 12: Cash Flow Shenanigan No. 3: Boosting Operating Cash Flow Using Unsustainable ActivitiesPart Four: Key Metrics ShenanigansChapter 13: Key Metric Shenanigan No. 1: Showcasing Misleading Metrics that Overstate PerformanceChapter 14: Key Metric Shenanigan No. 2: Distorting Balance Sheet Metrics to Avoid Showing DeteriorationPart Five: Acquisition Accounting ShenanigansChapter 15: Acquisition Accounting Shenanigan No. 1: Artificially Boosting Revenue and EarningsChapter 16: Acquisition Accounting Shenanigan No. 2: Inflating Reported Cash FlowChapter 17: Acquisition Accounting Shenanigan No. 3: Manipulating Key MetricsPart Six: Putting it all TogetherChapter 18: The UnravelingChapter 19: The Forensic MindsetIndexAcknowledgments
£24.64
BPP Learning Media AAT Audit and Assurance
Book Synopsis
£23.75
BPP Learning Media AAT Cash and Financial Management
Book Synopsis
£23.75
BPP Learning Media AAT Credit and Debt Management
Book Synopsis
£20.90
BPP Learning Media AAT L3 EPA Knowledge Assessment
Book Synopsis
£20.90
BPP Learning Media AAT Business Tax
£23.75
BPP Learning Media ACCA Strategic Business Reporting
Book SynopsisSuitable for exams until December 2019
£33.75
BPP Learning Media ACCA Advanced Taxation FA2018
Book SynopsisSuitable for exams from April 2019 to March 2020
£26.25
John Wiley & Sons Australia Ltd Xero For Dummies
Book Synopsis
£17.42
BPP Learning Media AAT Audit and Assurance
Book Synopsis
£20.90
BPP Learning Media AAT Tax Processes for Businesses
£10.00
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 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, University of Plymouth. 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, University of Plymouth.
£56.99
BPP Learning Media FIA Maintaining Financial Records FA2
Book SynopsisSuitable for exams until August 2022
£9.75
BPP Learning Media ICAEW Principles of Taxation
Book SynopsisSuitable for exams in 2020
£7.95
McGraw-Hill Education ISE Accounting for Decision Making and Control
Book SynopsisAccounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organizations accounting system, thereby allowing them to be more intelligent users of these systems. Zimmerman provides students with a framework for understanding accounting systems and a basis for analyzing proposed changes to these systems.Consistent with prior editions, the goal of the new 10th edition of Zimmerman strives to demonstrate to students that Managerial Accounting is an integral part of the firm's organizational architecture, not just an isolated set of computational topics.Table of ContentsCh. 1 IntroductionCh. 2 The Nature of CostsCh. 3 Opportunity Cost of Capital and Capital BudgetingCh. 4 Organizational ArchitectureCh. 5 Responsibility Accounting and Transfer PricingCh. 6 BudgetingCh. 7 Cost Allocation: TheoryCh. 8 Cost Allocation: PracticesCh. 9 Absorption Cost SystemsCh. 10 Criticisms of Absorption Cost Systems: Incentive to OverproduceCh. 11 Criticisms of Absorption Cost Systems: Inaccurate Product CostsCh. 12 Standard Costs: Direct Labor and MaterialsCh. 13 Overhead and Marketing VariancesCh. 14 Management Accounting in a Changing EnvironmentSolutions to Concept QuestionsGlossaryIndex
£58.89
Cengage Learning, Inc Financial Accounting
Book SynopsisTable of Contents1. Accounting and the Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. Making the Connection, Integrative Exercise: The Accounting Cycle. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets. Making the Connection, Integrative Exercise: Integrated Asset Accounting. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity. Making the Connection, Integrative Exercise: Integrating Accounting for Liabilities and Equity. 11. The Statement of Cash Flows. 12. Financial Statements Analysis. Appendix 1: International Financial Reporting Standards. Appendix 2: Investments. Appendix 3: Time Value of Money. Appendix 4: Financial Statement Information: Under Armour. Appendix 5: Financial Statement Information: Columbia Sportswear. Glossary. Check Figures. Index.
£84.59
BPP Learning Media AAT Cash and Financial Management
Book Synopsis
£20.90
Financial Accounting Theory
Book SynopsisCraig Deegan's Financial Accounting Theory provides a concise approach while comprehensively covering both traditional and contemporary theories that have emerged as the practice of accounting has evolved. Social and environmental accountability and reporting issues are discussed in depth, along with coverage of critical perspectives, public sector accounting and fair value. The text has a reader-friendly style that uses straightforward explanations and numerous practical examples. This fifth edition of Financial Accounting Theory includes new content focusing on how different perspectives of organisational responsibilities and accountabilities' impact the way accounting is performed, and the theories that different researchers choose to use/apply.
£83.99
John Wiley & Sons Inc Marketing 5.0
Book SynopsisTable of ContentsAbout the Authors ix Acknowledgments xi Part I Introduction 1 1 Welcome to Marketing 5.0: Technology for Humanity 3 Part II Challenges Marketers Face in a Digital World 17 2 Generation Gap: Marketing to Baby Boomers, X, Y, Z, and Alpha 19 3 Prosperity Polarization: Creating Inclusivity and Sustainability for Society 35 4 Digital Divide: Making Tech Personal, Social, and Experiential 51 Part III New Strategies For Tech-Empowered Marketing 69 5 The Digital-Ready Organization: One Strategy Doesn’t Fit All 71 6 The Next Tech: It’s Time for Human-Like Technologies to Take Off 89 7 The New CX: Machines Are Cool, but Humans Are Warm 107 Part IV New Tactics Leveraging Marketing Tech 127 8 Data-Driven Marketing: Building a Data Ecosystem for Better Targeting 129 9 Predictive Marketing: Anticipating Market Demand with Proactive Action 143 10 Contextual Marketing: Making a Personalized Sense-and-Respond Experience 157 11 Augmented Marketing: Delivering Tech-Empowered Human Interaction 169 12 Agile Marketing: Executing Operations at Pace and Scale 181 Index 195
£20.40
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
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
BPP Learning Media AAT Applied Management Accounting
Book Synopsis
£999.99
BPP Learning Media AAT Internal Accounting Systems and Controls
Book Synopsis
£20.90
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
BPP Learning Media FIA Maintaining Financial Records FA2
Book SynopsisSuitable for exams until August 2020
£13.00
Pearson Education Accounting and Finance An Introduction MyLab
Book Synopsis
£72.89
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
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
Cengage Learning, Inc Fraud Examination
Book Synopsis
£75.99
Taylor & Francis Ltd Pocket Guide To Business Finance
Book Synopsis****This is a pocket-sized version of the A4 pictorial guide***Whatever the shape or size of a business, they all have one thing in common - they hope to make money. A major factor in determining success is the ability of management to control its finances. Business Finance painlessly demystifies the process of accounting and the understanding of business finance. Follow the adventures of a small-time entrepreneur and his finance director as she helps him turn his business from a potential casualty of the ''Death Valley Curve'' into an efficient, profit-making success story. Balance sheets, profit and loss statements, cash flow, working capital, depreciation, cash flow forecasting, budgeting, and gearing are all explained making this the book to guide readers safely through the jargon jungle of financial management.Trade Review'In appealing and easy-to-refer style, the cartoons cover subjects such as Profit & Loss, Balance Sheets, Controlling Cash Flow, Forecasting Performance and as section entitled Getting Away From It All where the characters look for an accounts-free holiday only to discover themselves solving the business problems of a Greek islander!' - Business Opportunity World, January 1996 '..demystifies the accounting process.' - The European - Business, February 1996 Table of ContentsHow money works in business; Profit and loss and balance sheet; Controlling cash flow; Forecasting performance; Interpreting financial information; Planning for success; Getting away from it all; Glossary of accounting terms; Answer page.
£31.99
BPP Learning Media AIA Business Law for Accountants
Book SynopsisSuitable for exams until December 2026
£28.50
BPP Learning Media AAT Introduction to Bookkeeping
Book Synopsis
£23.75
BPP Learning Media AAT Principles of Bookkeeping Controls
Book Synopsis
£23.75
BPP Learning Media AAT Drafting and Interpreting Financial
Book Synopsis
£23.75
BPP Learning Media AAT Management Accounting Techniques
Book Synopsis
£20.90
BPP Learning Media AAT Drafting and Interpreting Financial
Book Synopsis
£20.90
John Wiley & Sons Inc The Payroll Book
Book SynopsisTable of ContentsPreface ix How to Use this Book ix Icons Used x Part I: Payroll Setup Chapter 1: Business Entity 3 Corporation 3 Partnership 5 Sole Proprietorship 6 Limited Liability Company (LLC) 7 Chapter 2: Employees and Nonemployees 9 You 9 Family Members 9 Employees Versus Independent Contractors 12 Statutory Employees and Statutory Nonemployees 19 Children 21 Volunteers 21 Interns 22 Religious Workers 24 Chapter 3: Earnings 25 Salary 25 Executive Exemption 33 Administrative Exemption 33 Professional Exemption 34 Highly Compensated Employees 36 Additional Guidance 37 When an Employer May Make Deductions from Salary Payroll 37 Hourly Wage 38 Basic Provisions/Requirements 39 Piecework 51 Training Wage 51 Subminimum Wage Provisions 53 Other Payroll Categories 54 Chapter 4: Deductions 63 Voluntary Deductions 63 Involuntary Deductions 68 Pre-tax Deductions 87 Chapter 5: Taxes 95 Tax Numbers 96 Employee Taxes 97 Chapter 6: Tax Penalties 123 Chapter 7: Workweek, Pay Period, Payday 129 Workweek 129 Pay Frequency (Pay Period) 130 Payday 131 Chapter 8: The Law 133 Federal 133 FMLA (Family Medical Leave Act) 140 Affordable Care Act 145 New Hire Reporting 146 Labor Posters 151 Davis-Bacon and Walsh-Healy 155 The Equal Pay Act (EPA) 156 Part II: Running a Payroll Chapter 9: Collecting Time 161 Time Clocks 161 Timesheets 165 Salaried Employees’ Time 165 Chapter 10: Calculating Payroll 167 Calculate Earnings Hourly 167 Overtime If a Staff Member Works Different Positions at Different Rates 169 Additions to Earnings 170 Reductions to Earnings 171 Chapter 11: Paying Your Employee 177 Method of Payment 177 Wages for Deceased Employees 184 Chapter 12: Taxes Depositing and Filing 187 Part III: Additional Essential Components Chapter 13: Record keeping 191 Internal Revenue Service 192 Department of Labor 192 Family and Medical Leave Act (If You Have 50 Employees or More) 193 Title VII of the Civil Rights Act of 1964 and the Americans with Disability Act of 1990 193 The Age Discrimination in Employment Act of 1967 194 The Immigration Reform and Control Act 194 Payroll and Direct Deposit Records in General 195 Employee Handbook/Policy Manual 195 Medical Insurance 195 Chapter 14: Workers’ Compensation Insurance 197 What is Workers’ Compensation Insurance? 197 Monopolistic States versus Nonmonopolistic Workers’ Comp States 200 Cost of Workers’ Comp Coverage 200 Chapter 15: Payroll Security and Internal Controls 207 Manuals and Procedures 207 Who Are You Hiring? 209 Internal Controls 219 Disaster Recovery 221 Form 944 222 Chapter 16: US Citizens Abroad, Resident and Nonresident Aliens, and Illegal Aliens 223 Nonresident Alien Services Performed Outside the United States 224 Paying Nonresident Aliens Inside the United States 224 Exceptions to Mandatory Withholding of FIT on Nonresident Aliens 226 Paying Illegal Aliens 226 Chapter 17: Other Issues 231 Professional Employer Organization (PEO) 231 Human Resource Management or HR 235 Escheat 235 Technology/Outsourcing 237 Federal Laws Based on the Number of Employees 238 The Employee Handbook/Policy Manual 242 Conclusion 251 Appendix: Payroll Tax Calender 253 Glossary 255 Index 285
£19.54
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 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
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