Accounting Books

Book SynopsisFor years accounting ethics has been viewed as an unimportant adjunct of academic and professional accounting. However, the economic scandals of the early twenty-first century have dramatically nullified this characterisation, with the ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns raising questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties.Presenting important papers that reassess these theories, research studies and professional practices in the field of accounting ethics, this collection scrutinizes the body of knowledge that did not protect the investing public, and examines the current crisis in the creditability of financial reports.

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Book SynopsisPeter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe and SE Asia. He was previously Head of Accounting and Law and Head of Business and Management at the Plymouth University Business School.   Eddie McLaney is Visiting Fellow in Accounting and Finance at Plymouth University.Table of Contents1 Introduction to accounting and finance Part One FINANCIAL ACCOUNTING 2 Measuring and reporting financial position 3 Measuring and reporting financial performance 4 Accounting for limited companies 5 Measuring and reporting cash flows 6 Analysing and interpreting financial statements Part Two MANAGEMENT ACCOUNTING 7 The relevance and behaviour of costs 8 Full costing 9 Budgeting Part Three FINANCE 10 Making capital investment decisions 11 Financing a business 12 Managing working capital Appendix A: Glossary of key terms Appendix B: Solutions to self-assessment questions Appendix C: Solutions to critical review questions Appendix D: Solutions to selected exercises Appendix E: Present value tables Index

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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 of experience 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.

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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

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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 ManagementAccount

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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.

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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.

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Book SynopsisAbout our authors Marshall B. Romney is the John and Nancy Hardy Professor in the Marriott School of Management at Brigham Young University. He holds a Bachelor's and Master's degree from BYU and a PhD degree from the University of Texas at Austin. Marshall has published 10 different books and over 100 articles in academic and professional journals. He is the recipient of 8 research grants. He has taught for or consulted with over 50 different organizations. Marshall is a past president of the Information Systems section of the AAA. He was a member of both the Information Technology Executive Committee and the IT Practices Subcommittee of the AICPA. He was the chairman of the Information Technology committee for the Utah Association of CPAs, who presented him with the outstanding chairperson award. At BYU, Marshall is the Chairperson of the Information Systems Department and is the director of both the graduate and undergraduate Information Systems programs. Paul John Steinbart is a Professor in the Department of Information Systems in the W. P. Carey School of Business at Arizona State University where he teaches graduate courses on information security and an undergraduate course on accounting information systems. His research interests include issues concerning the usability of information security solutions, individuals' information security behaviors, effective governance of information security, and the effects of information technology on decision making. He has published his research in leading academic journals such as MIS Quarterly, Information Systems Research, the Journal of the Association for Information Systems, Decision Sciences, and The Accounting Review. He is also the co-author of the undergraduate textbook Accounting Information Systems published by Prentice-Hall. Steinbart also serves as the ISACA Academic Advocate at Arizona State University. Scott L. Summers completed his PhD at Texas A&M University having earned degrees at Brigham Young University. Professor Summers has taught at Texas A&M, University of Missouri, Columbia, and currently holds the Andersen Professorship at Brigham Young University Marriott School of Business. Professor Summers specializes in database and in the control environment. He participated in the development of ISACA's 4.0 COBiT framework. He has published numerous articles in both academic and practitioner journals, several of which have received awards. He currently teaches accounting information systems, database, and data analytics. David A. Wood is a professor and the Andersen Fellow in the Brigham Young University Marriott School of Business. David completed his PhD at Indiana University. He received BS and MAcc degrees at Brigham Young University and a Masters of Business at Indiana University. At BYU, David teaches accounting data analytics and accounting information systems. David has over 100 publications of articles in respected academic and practitioner journals, monographs, books and cases. His research has won multiple accounting and ethics best paper awards. David is actively involved with the EY Academic Resource Center in producing cutting-edge accounting curriculum.

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Book SynopsisThis series has been endorsed by Cambridge International to support the syllabus for examination from 2023. Provide the knowledge, understanding and skills required to succeed in the revised Cambridge International AS & A Level Accounting syllabus (9706), with a clear and accessible resource, featuring questions throughout to challenge learners at every level. - Strengthen subject knowledge with a range of question types designed to test understanding of key topics within the syllabus, including past paper and exam-style questions. - Unpack challenging concepts with a course that''s written for international students and includes suitable content and language levels, key terminology and a Glossary will provide useful reference points to help ESL learners to access the material fully, remember and process information. - Provide a clear pathway for progression with clearly distinguished syllabus statements to be covered wi

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Book SynopsisExam board: Cambridge Assessment International EducationLevel: IGCSESubject: Business StudiesFirst teaching: September 2018First exams: Summer 2020This title is endorsed by Cambridge Assessment International Education for learner support.Reinforce learning and deepen understanding of the key concepts covered in the latest syllabus; an ideal course companion or homework book for use throughout the course.- Develop and strengthen skills and knowledge with a wealth of additional exercises that perfectly supplement the Student's Book. - Build confidence with extra practice for each lesson to ensure that a topic is thoroughly understood before moving on. - Fully explore and analyse international businesses through exercises based on authentic case studies. - Keep track of students' work with ready-to-go write-in exercises. - Save time with all answers available in the Boost SubscriptionAvailable in this series:Student Textbook Fifth edition (ISBN 9781510421233)Student Book Boost eBook (ISBN 9781398333826)Boost Subscription (ISBN 9781398341036)Workbook (ISBN 9781510421257)Study and Revision Guide (ISBN 9781510421264)

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Book SynopsisAn in-depth practical work covering all the main areas of accountants’ legal liabilities in negligence claims, including audit liabilities to clients and others, tax and insolvency work and conflicts of interest. It covers accountants’ negligence in relation to claims against accountants acting for corporations as well as accountants acting for individuals. The second edition focusses on the difficult legal issues surrounding the liability of accountants in negligence claims. It covers statutory and non-statutory audits, tax advice, specified procedures reporting, due diligence reports and corporate finance reporting. It looks at the scope of losses for which the accountant may be liable with detailed reference to case law as well as money laundering and regulatory issues. Limitation and contributory fault are considered with special reference to accountants' cases. The following important developments and case law are included: - The material covering the application of the SAAMCO/scope of duty principle has been substantially revised following the clarification of the SAAMCO principle of scope of duty by the Supreme Court in BPE Solicitors & Anor v Hughes-Holland [2017] UKSC 21, [2018] AC 599 and the Court of Appeal in the accountants’ case of Manchester Building Society v Grant Thornton UK LLP [2019] EWCA Civ 40, [2019] 1 WLR 4610 - AssetCo v Grant Thornton [2019] EWHC 150 (Comm), [2019] Bus LR 2291 in which the first edition of this book was cited several times, an auditor was held liable for trading losses caused by management fraud and the Court of Appeal at [2021] PNLR 1 considered the application of the scope of duty principle to a general audit case and the question of credit for the receipt by the company of new capital - The difficult question of the application of the scope of duty principle to dividends, discussed by the High Court in BTI v PricewaterhouseCoopers [2020] PNLR 7 and the Court of Appeal in AssetCo v Grant Thornton - Lowick Rose LLP v Swynson Ltd & Anor [2017] UKSC 32 on avoided loss - Developments in the application of rules of contributory fault to accountants in the light of the trial judgments on this issue in Manchester Building Society v Grant Thornton and AssetCo v Grant Thornton - The effect of the Supreme Court’s decision in Singularis Holdings v Daiwa Capital Markets [2020] AC 1189 on auditor’s counterclaims and the illegality defence - The controversial High Court decision on accountants’ conflicts of interest in Harlequin Property v Wilkins Kennedy [2017] 4 WLR 30 - Pre-action disclosure against auditors following the decision in Carillion Plc v KPMG LLP [2020] EWHC 1416 (Comm) - First Tower Trustees v CDS (Superstores) [2019] 1 WLR with important implications for the application of UCTA to disclaimers of liability - Halsall v Champion Consulting [2017] PNLR 32 where extended limitation under s14A was considered in the context of tax schemes and a tax adviser’s contractual time bar was construed - Evans v PricewaterhouseCoopers [2019] EWHC 1505 (Ch) on the date when the cause of action for tax advice was considered in detail - Developments in the law of privilege in relation to investigations of auditors including Sports Direct v Financial Reporting Council [2020] EWCA Civ 177, [2020] 2 WLR 1256 - Substantial revisions to the Code of Ethics, disciplinary bye-laws, and the FRC’s rules and schemes This title is included in Bloomsbury Professional's Professional Negligence Law online service.Table of ContentsPart 1 Introductory Chapter 1 Introduction and general principles Part 2 Auditing Chapter 2 The legal framework of auditing Chapter 3 The regulatory framework of auditing Chapter 4 Characterising the auditor’s relationship with the company and the elements of and defences to a claim for audit negligence Chapter 5 Caparo: the objects and scope of the auditor’s duty of care in tort Chapter 6 Applications of the Caparo principle Chapter 7 Breach of duty and the auditor’s standard of care Chapter 8 Scope of auditor’s duty – for what losses is the auditor liable? Part 3 Other liabilities of accountants Chapter 9 Non-audit liability of accountants Chapter 10 Conflicts of interest and confidential information Part 4 Defences Chapter 11 Policy defences – ex turpi and insolvency Chapter 12 Limitation Chapter 13 Disclaimers and exclusions of liability Chapter 14 Contributory negligence and contribution Chapter 15 Counterclaims and mitigation of loss Chapter 16 Statutory relief Part 5 Issues arising in litigation concerning accountants Chapter 17 Disclosure Chapter 18 Expert evidence Part 6 Disciplinary regimes and money laundering Chapter 19 Disciplinary regimes Chapter 20 Money laundering

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Book SynopsisThis book presents a systematic approach to the management of physical assets from concept to disposal, building upon the previous editions and brought up-to-date with the new international standards ISO55002 and ISO/TS50010. It introduces the general principles of physical asset management and covers all stages of the asset management process, including initial business appraisal, identification of physical asset needs, capability gap analysis, financial evaluation, logistic support analysis, life cycle costing, strategic asset management planning, maintenance strategy, outsourcing, cost-benefit analysis, disposal and renewal. Features include: providing a textbook for asset management courses to university level; relating closely to the ISO55000 international asset management standard series; providing a basis for the establishment of physical asset management as a professional discipline; and presenting case studies, analytical techniques and numerical examples with solutions. Written for practitioners and students in asset management, this book provides an essential foundation to the topic. It is suitable for an advanced undergraduate or postgraduate course in asset management and also offers an ideal reference text for engineers and managers specializing in asset management, reliability, maintenance, logistics or systems engineering. Table of ContentsIntroduction to Asset Management.- Structure and Activities.- Asset Management Personnel.- From Concept to Project Approval.- Financial Methods.- Developing a Business Case.- Implementing Development Plans.- Life Cycle Planning and Costing.- Know Your Assets.- Asset Continuity Planning.- Strategic Asset Management Planning.- Capital Planning and Budget.- Asset Management.- Information Systems.- Cost-Benefit Analysis.- Risk Analysis and Risk Management.- Outsourcing.- Logistic Support.- Asset Basic Care.- Maintenance Organization and Budget.- Stock Control.- Reliability, Availability, Maintainability.- Safety.- Profit, Depreciation and Tax.- Asset Decision Examples.- Economic Life.- Equipment Replacement Decisions.- Further Financial Topics.- Performance, Audit and Review.

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Book SynopsisChapter 1. Non-GAAP Performance Indicators.- Chapter 2. Motivations of Non-GAAP Disclosure.- Chapter 3. Control Mechanisms on Non-GAAP Disclosure.- Chapter 4. Standardization of Non-GAAP Disclosure.

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Book SynopsisTraumrenditen in zweistelliger Höhe sind der Wunsch eines jeden Anlegers. Voraussetzung dafür sind detaillierte Information, gezielte Planung und ein ausgefeiltes Vermögensverwaltungskonzept, das der Leser es in diesem Buch findet.Table of ContentsA. Einführung.- B. Vermögensverwaltung mit Fondspicking.- C. Rechtliche Rahmenbedingungen.- D. Steuerliche Gesichtspunkte.- E. Messung des Anlageerfolges.- F. Einzeldarstellungen.- G. Schlußbemerkung.- Adressen.- Literaturhinweise.

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Book SynopsisEinführung in Projektmanagement und Projektcontrolling.- Methoden und Instrumente des klassischen Projektcontrollings.- Auswirkungen der Digitalisierung auf das Controlling von Projekten.- Ansätze zur Optimierung der Projektplanung und -berichterstattung.- Konzepte für die Steuerung agiler und hybrider Projektvorhaben.- Anforderungen an die Steuerung internationaler Projekte.

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Book SynopsisEinleitung.- Grundlagen des Untersuchungsgegenstandes.- Erfassung des Wissensstandes und Deduktion zentraler Forschungsfragen.- Theoretischer Bezugsrahmen.- Methodisches Vorgehen.- Ergebnisteil I: Anwendungsstand des Process Mining-gestützten PPMS und Status quo der Prozessorientierung im Controlling.- Ergebnisteil II: Reifegradmodell zur Optimierung des Process Mining-gestützten Prozesscontrollings.- Diskussion und Konklusion.

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Book SynopsisExecutive Summary.- GuV und Bilanz.- Jahresabschlussanalyse am Fallbeispiel.- Checkliste.- Kennzahlenanalyse.- Liquiditätsrechnung.

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