Financial accounting Books
Pearson Education Limited International Financial Reporting A Practical
Book Synopsis
£58.89
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
Pearson Education Limited Financial Accounting and Reporting
Book SynopsisFinancial Accounting and Reporting, 21st edition, by Jamie Elliott and Barry Elliott provides a complete overview of this demanding subject, equipping you with the knowledge to understand, prepare and critically discuss IFRS-compliant financial statements with reference to the wider context and practice of financial reporting.
£56.69
Sourcebooks, Inc The Accounting Game
Book SynopsisA clear, easy-to-understand explanation of key financial accounting basics.The world of accounting can be intimidating. Whether you''re a manager, business owner, aspiring entrepreneur, or taking a college course in accounting, you''ll find yourself need to know the basics...but baffled by complicated accounting books. What if learning accounting could be as simple and fun as running a child''s lemonade stand? It can.The Accounting Game presents financial information in a format so simple and so unlike a common accounting textbook, you may forget you''re learning skills that will help you get ahead! Using the world of a child''s lemonade stand to teach the basics of managing your finances, this book makes a dry subject fun and understandable. As you run your stand, you''ll begin to understand and apply financial terms and concepts like assets, liabilities, earnings, inventory and notes payable, plus:Interactive format gives you hands-on experienTable of ContentsIntroduction Pre-Test Chapter 1: Cash, Original Investment, Assets, Liabilities, Notes Payable, Owner's Equity, Balance Sheets, Inventory, Earnings, Expenses Chapter 2: Gross Profit, Net Profit, Income Statements, Cash Flow Chapter 3: Retained Earnings, Loans, Credit, Accounts Payable, Notes Payable Chapter 4: Paid Labor, Accounts Receivable, Bad Debt, Interest, Prepaid Expenses, Accrual Method, Cash Method, Creative Accounting Chapter 5: Service Businesses Chapter 6: FIFO, LIFO Chapter 7: Cash Statements, Fixed Assets, Capitalization, Depreciation Chapter 8: Profits vs. Cash Chapter 9: Taxes, Liquidation Chapter 10: Final Analysis – Improving Profits Post-Test Answer Key Glossary Index About the Authors Diploma
£13.77
Pearson Education Limited International Financial Reporting
Book SynopsisAlan Melville, FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years of experience teaching accounting and financial reporting.Table of ContentsPreface Acknowledgements List of international standards Part 1 Introduction to Financial Reporting The regulatory framework The IASB conceptual framework Presentation of financial statements Accounting policies, estimates and errors Part 2 Financial Reporting in Practice Property, plant and equipment Intangible assets Impairment of assets Non-current assets held for sale and discontinued operations Leases Inventories Financial instruments Provisions and events after the reporting period Revenue from contracts with customers Employee benefits Taxation in financial statements Statement of cash flows Financial reporting in hyperinflationary economies Part 3 Consolidated Financial Statements Groups of companies (1) Groups of companies (2) Associates and joint arrangements Related parties and changes in foreign exchange rates Part 4 Analysis of Financial Statements Ratio analysis Earnings per share Segmental analysis Part 5 Small and Medium-sized Entities The IFRS for SMEs® Standard Part 6 Answers Answers to exercises Index
£63.99
Pearson Education Financial Times Guide to Understanding Finance
Book SynopsisJavier Estrada holds an M.S. in Finance and a Ph.D. in Economics both from the University of Illinois at Urbana-Champaign. He is currently an associate professor at the IESE Business School in Barcelona, Spain; the co-editor of the Emerging Markets Review; and a wealth management advisor at Sports Global Consulting. He has published extensively in international journals, written many cases for class discussion, and lectured throughout the world.Trade Review‘This delivers the essential concepts of modern finance clearly and concisely. My advice: buy this book and keep it close at hand!' Mark Kritzman, President and CIO, Windham Capital Management, LLC ‘Whilst there are a number of books that purport to offer a quick reference for business professionals, this is the only one that really manages to do this in an effective way.' Valerio Potì, Director of the MSc in Finance and Capital Markets Program, Dublin City University Business School ‘This is corporate finance served in bite-sized and digestible portions.' Elroy Dimson, Emeritus Professor of Finance, London Business School ‘Javier Estrada is to be commended for translating deep economic ideas into terms that are immediately usable, compelling and valuable.' Robert F. Bruner, Dean of Darden Business School, University of Virginia Table of ContentsPublisher's acknowledgments Preface to the second edition Preface to the first edition PART I: RISK AND RETURN 1 Returns (I): Basic concepts 2 Returns (II): Mean returns 3 Risk (I): Total risk 4 Risk and return (I): Portfolios 5 Risk (II): Diversification &
£30.39
Taylor & Francis AI for Sustainable Business
a huge range and FREE tracked UK delivery on ALL orders.
£37.99
Pearson Education Financial Accounting
Book Synopsis David Alexander is Emeritus Professor of Accounting at the University of Birmingham Business School, England. International visiting professorships over the years include those at Bocconi University, Milan (Italy); University of Osnabrück (Germany); Norwegian School of Management (Norway); ESC Clermont-Ferrand (France); CNAM, Paris (France); University of Bergamo (Italy); Università Ca' Foscari, Venice (Italy). Christopher Nobes is Professor of Accounting at Royal Holloway, University of London, England and at the University of Sydney, Australia. He has also held visiting posts at Pompeo Fabra University, Barcelona (Spain); Norwegian School of Management, Oslo (Norway); Nyenrode University (Netherlands); Padua University (Italy); University of Auckland (New Zealand); and University of San Diego (United States). He was a member of the board of the International Accounting Standards Committee from 1993 to 2001. Table of Contents Part 1 THE CONTEXT OF ACCOUNTING 1 Introduction 2 Some fundamentals 3 Frameworks and concepts 4 Regulation of accounting 5 International differences and harmonisation 6 Company reporting 7 Financial statement analysis Part 2 FINANCIAL REPORTING ISSUES 8 Recognition and measurement of the elements of financial statements 9 Tangible and intangible non-current assets 10 Inventories 11 Financial assets, liabilities and equity 12 Accounting and taxation 13 Cash flow statements 14 Group accounting 15 Foreign currency translation Part 3 ANALYSIS 16 Financial appraisal 17 International analysis Appendices A Double-entry bookkeeping B An outline of the content of International Financial Reporting Standards C An outline of the content of the EU’s Directive on accounting law D Answers to multiple-choice questions E Feedback on exercises Glossary of terms Index
£61.74
BPP Learning Media AAT Financial Accounting: Preparing Financial
Book SynopsisOur unique Passcards make the best use of your revision time. They summarise key topics in your module to jog your memory when it matters, and are packed with rapid bites of exam-relevant guidance. Revise at a glance and accelerate revision with summaries and visual aids.
£11.46
Business Expert Press Calling Out COVID-19: Business Strategies for
Book SynopsisWe are currently experiencing the second wave of an unprecedented global pandemic-the COVID-19 crisis, which is destroying established industries such as tourism and attributing to the death of millions of people worldwide. The authors believe that the pandemic is analogous to the ancient Roman tragedy of Pompeii when the citadel was buried under four to six meters (13 to 20 feet) of volcanic ash and pumice in the eruption of Mount Vesuvius in AD 79. This book is written for business owners, entrepreneurs, leadership, or management teams in public or third sector and professionals who are currently dealing with the COVID-19 epidemic. It offers tools and techniques located in the economics of innovation, other frameworks such as the Fraud Triangle, and the authors extensive experience including rigorous cash management, practical fraud prevention, and detection and advice on implementing and refining corporate governance structures. The book will also be of interest to postgraduate including MBA students and business researchers. The book concludes by summarizing the key theories that can be used to understand the impact of this Pompeii Event and pragmatic solutions to fight COVID-19. The authors argue that organizations rooted in foresight will survive and emerge as future trail blazers. An extensive appendix is also included which outlines the implications for financial reporting.
£25.16
Springer Nature Switzerland AG Audit Defense: A Management Audit Readiness Guide
Book SynopsisMost university undergraduate and graduate audit classes are geared towards educating prospective auditors but do not provide education for those who will be audit clients and subjected to audits. Future audit clients need to be educated as well as future auditors to ensure that there is a level playing field. Those being audited do not receive the same level of formal education as internal auditors– most client education occurs during the audit itself. The client, once subjected to an audit and faced with the consequences of a failed audit, will learn via trial and error. If left unprepared, managers can suffer financial losses and promotional setbacks; the preparation and education that is needed to be audit ready is lacking. Of interest to accounting, finance or business students and entry-level practitioners, this book provides the audit education and preparation that has been missing. It shows how to interface with auditors, helping to identify issues, exposures and risks, and adequately position current and future managers to achieve successful audits. The book also provides mock audit simulation exercises to further prepare prospective audit clients. Table of Contents1. Objectives, Focus and Description of the Text.- Section I: Corporate Governance and the Audit Process.- 2. Responsibilities, Regulations, Control Frameworks.- 3. The Audit Beginning.- 4. Audit Field Work.- 5. Audit Conclusion.- Section II: Controls Overview .- 6.Types of Audits and Categories of Controls.- 7. Administrative Controls Established by Audit Clients.- 8. Physical Controls that Provide Safeguards.- 9. System and Application Access Controls.- 10. Enterprise Operational Controls.- 11. Separation of Duties.- 12. Application Controls.- 13. Recent Challenges.- Section III: Pro-active Measures.- 14. Identification of Exposures and Issues.- 15. Risk Management.- 16. Testing.- Section IV: Mock Audits.- 17. Preparation Steps for Mock Audits Roles.- 18. Mock Audit Field Work.- 19. Mock Audit Field Work.
£49.49
De Gruyter Handbook of Analytical Studies in Islamic Finance
Book SynopsisThis handbook offers a unique and original collection of analytical studies in Islamic economics and finance, and constitutes a humble addition to the literature on new economic thinking and global finance. The growing risks stemming from higher debt, slower growth, and limited room for policy maneuver raise concerns about the ability and propensity of modern economies to find effective solutions to chronic problems. It is important to understand the structural roots of inherent imbalance, persistence-in-error patterns, policy and governance failures, as well as moral and ethical failures. Admittedly, finance and economics have their own failures, with abstract theory bearing little relation with the real economy, uncertainties and vicissitudes of economic life. Economic research has certainly become more empirical despite, or perhaps because of, the lack of guidance from theory. The analytics of Islamic economics and finance may not differ from standard frameworks, methods, and techniques used in conventional economics, but may offer new perspectives on the making of financial crises, nature of credit cycles, roots of financial system instability, and determinants of income disparities. The focus is placed on the logical coherence of Islamic economics and finance, properties of Islamic capital markets, workings of Islamic banking, pricing of Islamic financial instruments, and limits of debt financing, fiscal stimulus and conventional monetary policies, inter alia. Readers with investment, regulatory, and academic interests will find the body of analytical evidence to span many areas of economic inquiry, refuting thereby the false argument that given its religious tenets, Islamic economics is intrinsically narrative, descriptive and not amenable to testable implications. Thus, the handbook may contribute toward a redefinition of a dismal science in search for an elusive balance between rationality, ethics and morality, and toward a remodeling of economies based on risk sharing and prosperity for all humanity
£88.50
John Murray Press Finance For NonFinancial Managers In A Week
Book SynopsisFinance For Non-Financial Managers In A Week is a simple and straightforward training course in finance, giving you everything you need to know in just seven short chapters. From the profit statement and the balance sheet through to costing and budgets, it will help you deal confidently with questions such as ''What is the return on investment?'', ''Do we have the resources?'' and ''What are the cash implications?'' You''ll also find exercises to help you put it all into action.This book introduces you to the main themes and ideas finance and accounting, giving you a basic knowledge and understanding of the key concepts, together with practical and thought-provoking exercises. Whether you choose to read it in a week or in a single sitting, Finance For Non-Financial Managers In A Week is your fastest route to success:- Sunday: An introduction to the profit statement- Monday: An introduction to the balance sheet- Tuesday: Understanding published aTable of Contents : Sunday: Learn how profit statements are constructed in order to understand exactly why there has been a profit or loss. : Monday: Understand the concept of a balance sheet so that you know the net worth of the business and how assets and liabilities are summarised. : Tuesday: Study what must be disclosed in published accounts so that you can obtain key information about almost any company. : Wednesday: Explore the fascinating field of accounting ratios and investment decisions so that you can use them effectively. : Thursday: Find out just why cash and the management of working capital is so important so that you can manage it and not run out of it. : Friday: Master key principles of the often misunderstood tool of costing so that you are more able to price goods and services realistically. : Saturday: Understand how budgets are constructed so that you can prepare them and use them.
£10.44
Pearson Education Limited Financial Accounting Global Edition
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 Contents Conceptual Framework and The Financial Statements Recording Business Transactions Accrual Accounting Presentation of Financial Statements Internal Control, Cash, and Receivables Inventory and Merchandising Operations PPE and Intangibles Investments Liabilities Shareholders’ Equity Cash Flows Financial Statement Analysis Appendix A: Nestlé Annual Report Excerpts Appendix B: Time Value of Money Appendix C: Typical Charts of Accounts for Different Types of Businesses Appendix D: International Financial Reporting Standards (IFRSs)
£76.49
Springer International Publishing AG The Audit Failures of the Wirecard Scandal
Book SynopsisThe book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items.
£53.99
McGraw-Hill Education Financial Accounting ISE
Book SynopsisLibby/Libby/Hodge wrote this text based on their belief that the subject of financial accounting is inherently interesting, but financial accounting textbooks are often not. They believe that accounting is an exciting field of study and one that is important to future careers in business. When writing this text, they considered career relevance as their guide when selecting material, and the need to engage the student as their guide to style, pedagogy, and design.Financial Accounting 11e successfully implements a real-world, single focus company approach in every chapter. The companies chosen are engaging and the decision-making focus shows the relevance of financial accounting regardless of if a student has chosen to major in accounting.Libby/Libby/Hodge believes in the building-block approach to teaching transaction analysis. Most faculty agree that mastery of the accounting cycle is critical to success in finTable of ContentsCHAPTER 1: Financial Statements and Business Decisions Focus Company: Le-Nature’s Inc.CHAPTER 2: Investing and Financing Decisions and the Accounting System Focus Company: Chipotle Mexican GrillCHAPTER 3: Operating Decisions and the Accounting System Focus Company: Chipotle Mexican GrillCHAPTER 4: Adjustments, Financial Statements, and the Closing Process Focus Company: Chipotle Mexican GrillCHAPTER 5: Communicating and Analyzing Accounting Information Focus Company: Apple Inc.CHAPTER 6: Reporting and Interpreting Sales Revenue, Receivables, and Cash Focus Company: Skechers U.S.A.CHAPTER 7: Reporting and Interpreting Cost of Goods Sold and Inventory Focus Company: Harley-Davidson, Inc.CHAPTER 8: Reporting and Interpreting Property, Plant, and Equipment; Intangibles; and Natural Resources Focus Company: FedEx CorporationCHAPTER 9: Reporting and Interpreting Liabilities Focus Company: StarbucksCHAPTER 10: Reporting and Interpreting Bond Securities Focus Company: AmazonCHAPTER 11: Reporting and Interpreting Stockholders’ Equity Focus Company: MicrosoftCHAPTER 12: Statement of Cash Flows Focus Company: National Beverage CorporationCHAPTER 13: Analyzing Financial Statements Focus Company: The Home DepotAPPENDIX A: Reporting and Interpreting Investments in Other Corporations Focus Company: The Walt Disney CompanyAPPENDIX B: Target Corporation, Form 10-K Annual Report APPENDIX C: Walmart Inc., Form 10-K Annual Report APPENDIX D: Industry Ratio Report APPENDIX E: Present and Future Value Tables
£54.14
Harvard Business Review Press Fool Me Once: Scams, Stories, and Secrets from
Book SynopsisA riveting look at the perpetrators, victims, and whistleblowers behind financial crimes, from forensic accounting expert and documentarian Kelly Richmond Pope.Have you ever wondered why Bernie Madoff thought he could brazenly steal his clients' money? Or why investors were so easily duped by Elizabeth Holmes? Or how courageous people like Jeffrey Wigand are willing to become whistleblowers and put their careers on the line?Fraud is everywhere, from Nigerian "princes," embezzlers, and Ponzi schemers to corporate giants like Enron and Volkswagen. And fraud is costly. Each year, consumers, small businesses, governments, and corporations lose trillions of dollars to financial crime.We're so accustomed to hearing about fraud that our abilities to identify it and speak about it are limited.No more. In Fool Me Once, renowned forensic accounting expert Kelly Richmond Pope shows fraud in action, uncovering what makes perps tick, victims so gullible, and whistleblowers so morally righteous, while also encouraging us to look at our own behaviors and motivations in the hope of protecting ourselves and our companies.By the time you finish this book, you'll have a better understanding of—and perhaps even compassion for—perpetrators, a renewed connection to victims, and an appreciation for those who blow the whistle.Filled with fascinating stories and insightful analysis, Fool Me Once will open your eyes and challenge your thinking. It will inspire you to question your own preconceived notions about fraud. It will challenge your beliefs about yourself and other people. And it will help you understand a phenomenon that most of us fail to grasp—until it's too late.Trade Review"With Fool Me Once, Ms. Pope reveals the vulnerabilities that we all share and offers advice on how to guard against those who would prey on us." — The Wall Street JournalNamed one of "40 Nonfiction Books to Watch Out for in 2023" by The Next Big Idea ClubAdvance Praise for Fool Me Once:"Fool Me Once is a lively, relatable, and pragmatic approach to the subject of 'everyday fraud'—the quotidian scams that don't always make headlines but that do always take their toll in human misery, economic disruption, and social mistrust. Intimate stories of victims, perpetrators, and whistleblowers deepen the impact of Kelly Richmond Pope's research, giving us uncommon insights into these all-too-common crimes." — Diana B. Henriques, author, New York Times bestseller The Wizard of Lies"Fool Me Once is insightful, educational, and highly entertaining. Based on hundreds of hours of direct personal contact with fraudsters, Kelly Richmond Pope offers a riveting take on the human side of fraud. A must-read!" — Bethany McLean, coauthor, New York Times bestseller All the Devils Are Here"As someone who has been a certified fraud examiner for most of my career, I have long been fascinated with the psychology of human behavior. I have lived through the WorldCom fraud and have witnessed the devastating impact that fraud can have on the lives of so many people. Fool Me Once is required reading for anyone who wants to better understand perpetrators, victims, and whistleblowers and how to better prevent, detect, and investigate fraud." — Cynthia Cooper, international speaker; author, Extraordinary Circumstances"Accessible, humorous, and engaging, Fool Me Once includes fascinating stories from the perspective of one of the nation's foremost fraud research experts. I recommend this book for corporate and academic discussion or for anyone interested in understanding and preventing fraud. I do not recommend it for potential fraudsters!" — Paula A. Price, former Chief Financial Officer, Macy's; senior lecturer, Harvard Business School"Fool Me Once sets the bar high for how to protect yourself from scammers. It is an essential read." — Joe Navarro, former FBI Special Agent; author, Dangerous Personalities"Kelly Richmond Pope's Fool Me Once is a gripping examination of the growing world of fraud and white-collar crime. Based on a decade of research and interviews with perpetrators, whistleblowers, and victims, the book delves deeply into the motivations behind corruption in all its forms. Pope's expert insights as a forensic accountant, combined with her narrative skills, make the book a must-read for anyone looking to better understand the forces driving this spiraling problem." — Bradley Hope, coauthor, New York Times bestseller, Billion Dollar Whale
£20.90
Pearson Education Mastering Financial Calculations
Book SynopsisBob Steiner is the founder/managing director of Markets International, an independent training company. A former treasury officer and financial consultant he's also the author of Key Financial Market Concepts, now in its second edition.Table of Contents Part 1 The Basics Chapter 1: Financial Arithmetic Basics Part 2 Interest Rate Instruments Chapter 2: The Money Market Chapter 3: Forward-Forwards and Forward Rate Agreements Chapter 4: Interest Rate Structures Chapter 5: Bond Market Calculations Chapter 6: Repos, But/Sell-backs and Securities Lending Chapter 7: Zero-Coupon Rates and Yield Curves Part 3 Foreign Exchange Chapter 8: Foreign Exchange Part 4 Swaps and Options Chapter 9: Interest Rate and Currency Swaps Chapter 10: Options Part 5 Gold and other commodities Chapter 11: Gold and other commodities Part 6 Hints and Answers to Exercises Chapter 12: Hints and Answers to Exercises
£49.50
Taylor & Francis The New Face of Evaluation and Management
Book SynopsisPhysicians want to care for patients, not spend their time documenting in an electronic medical record. Physicians are always complaining about the amount of time they spend documenting patient care in support of medical billing through an evaluation and management coding system (E/M). New guidelines were created to lessen the time a physician/provider spends on documentation as many of the mandatory elements are no longer a requirement for calculating a code level. Previously an E/M (evaluation and management) note required documentation of history, exam, and medical decision-making with required elements in each component to support a level for payment. If an element was missing, the level of service was not supported; therefore, the code was lowered, resulting in a lower reimbursement for the physician/provider. The new guidelines eliminated the requirement of History and Exam as part of the calculation of a code level. Yes, an appropriate history and exam are required, this supports good patient care, but when it comes to reimbursement, they are no longer part of the picture.The overall system is not difficult, if time is taken to understand the elements and how they are applied in the documentation. Documentation is a âœword gameâ always has been, the authorsâ focus is to show what words to use to lessen the time but still convey the complexity of the patientâs condition, and how the physician/provider determines a treatment plan which includes the risk to the patient to satisfy the Coding guidelines initiated by Medicare and American Medical Association.This book evaluates the new guidelines and brings them into prospective so physicians/providers/coders can easily understand how to document and calculate the level of service for reimbursement. This is not a cumbersome book or complicated, but straight to the point. The main goal of the book is to educate physicians, nurses, and coders on what documentation is really required and what has just become habit over the last 30 years.
£55.09
BPP Learning Media CIMA BA3 Fundamentals of Financial Accounting
Book SynopsisSuitable for exams until December 2024
£36.10
BPP Learning Media ICAEW Financial Accounting and Reporting UK GAAP
Book SynopsisSuitable for exams from December 2024
£10.83
BPP Learning Media AIA Business Management
Book SynopsisSuitable for exams until December 2026
£28.50
Pearson Education How To Talk Finance
Book SynopsisTed Wainman is Director of Cadogan Consulting, which delivers in-house training courses and programmes, executive coaching, and process improvement consultancy projects for businesses in the UK, Europe, Africa and the Middle East. Ted travels extensively across Europe and the Middle East delivering Finance for Non Financial Managers training and workshops to a wide variety of clients including large blue chip organisations, SMEs, banks, insurance companies and not-for-profit organisations.Trade Review"Approachable, engaging and tackles a wide range of relevant topics" The Week, October 2015 - 2015's Most Notable Business Books "...easily grasped by the layperson..." The Week, October 2015 - 2015's Most Notable Business Books "[a book that] any number-phobic entrepreneur...should have at hand." The Week, October 2015 - 2015's Most Notable Business Books "...you could do a lot worse than pick up this book." The Week, October 2015 - 2015's Most Notable Business Books "If you're someone who wants to understand...business finance without enduring a tedious course, then you could do a lot worse than pick up this book" The Week, October 2015 - 2015's Most Notable Business Books
£14.44
Pearson Education Frank Woods Bookkeeping and Accounts
Book SynopsisTable of ContentsPART 1 INTRODUCTION TO PRINCIPLES OF ACCOUNTING 1: Introduction to accounting principles 2: The accounting system 3: The accounting equation and statement of financial position 4: The double entry system for assets, liabilities and capital 5: The double entry system for inventory 6: The double entry system for expenses and revenues 7: Balancing off accounts 8: The trial balance 9: Capital and revenue expenditures PART 2 THE FINANCIAL STATEMENTS OF SOLE TRADERS 10: Introduction to statements of profit or loss 11: Statements of financial position 12: Statements of profit or loss and statements of financial position: further considerations 13: Accounting standards, rules and concepts PART 3 BOOKS OF ORIGINAL ENTRY 14: Value added tax (VAT) 15: Business documentation 16: Division of the ledger: sales day book and sales ledger including VAT 17: Purchases day book and purchases returns day book 19: Analytical day books 20: Business banking 21: Cash books 22: Petty cash and the imprest system 23: Bank reconciliation statements 24: The journal 25: Control accounts PART 4 ADJUSTMENTS TO FINANCIAL STATEMENTS 26: Depreciation of non-current assets 27: Double entry records for depreciation and the disposal of assets 28: Bad debts and allowances for doubtful debts 29: Accruals, prepayments and other adjustments for financial statements 30: Extended trial balance 31: Inventory valuation 32: Errors not affecting trial balance agreement 33: Suspense accounts and errors PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS 34: Single entry and incomplete reocrds 35: Accounting for non-profit-making organisations 36: Partnership accounts 37: Limited company accounts 38: Manufacturing accounts 39: Analysis and interpretation of financial statements PART 6 ASSOCIATED ACCOUNTING TOPICS 40: Computers and accounting systems 41: Ethics: getting it right as a professional APPENDICES A TO E
£54.14
Pearson Education Limited Financial Accounting and Reporting
Book SynopsisJamie Elliott is a director who has worked for Deloitte, Huawei, Panasonic, and Mott MacDonald. Prior to his corporate career, he lectured in undergraduate degree programmes and was Assistant Professor in MBA and Executive Education programmes at the London Business School. Barry Elliott has extensive teaching experience in undergraduate, postgraduate, and professional programmes in England, New Zealand, China, Hong Kong, and Singapore. He has worked for Coopers & Lybrand as a Training Manager in London and National Training Manager in Australia. He has extensive experience as an external examiner in higher education at all levels of professional education.Trade Review"Well-structured, informative, and enriched with relevant examples. The coverage of established and contemporary issues within financial accounting and reporting is comprehensive." Dr Chloe Wu, Lecturer and Assistant Professor in Accounting and Finance, University of Leeds "An excellent well-written text, offering students ample examples to apply and learn. The textbook provides a balanced structure for accounting and non-accounting students." Sajid Bashir, Lecturer & Doctorate Associate in Accounting and Financial Management, Sheffield University Management School Table of ContentsBrief contents: PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS Accounting and reporting on a cash flow basis Accounting and reporting on an accrual accounting basis PART 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position Annual report: additional financial disclosures Statements of cash flows Accounting for price-level changes PART 3 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY Financial reporting – evolution of global standards Concepts – evolution of an international conceptual framework Revenue recognition PART 4 STATEMENT OF FINANCIAL POSITION – EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE Share capital, distributable profits and reduction of capital Liabilities Financial instruments Employee benefits Taxation in company accounts Property, plant and equipment (PPE) Leasing Intangible assets Inventories Construction contracts PART 5 CONSOLIDATED ACCOUNTS Accounting for groups at the date of acquisition Preparation of consolidated statements of financial position after the date of acquisition Preparation of consolidated statements of profit or loss, changes in equity and cash flows Accounting for associates and joint arrangements Introduction to accounting for exchange differences PART 6 INTERPRETATION Earnings per share Review of financial ratio analysis Analysis of published financial statements PART 7 ACCOUNTABILITY Corporate governance Ethical behaviour and implications for accountants Integrated reporting: sustainability, environmental and social Index Full contents: PART 1 INTRODUCTION TO ACCOUNTING ON A CASH FLOW AND ACCRUAL ACCOUNTING BASIS Accounting and reporting on a cash flow basis 1.1 Introduction 1.2 Shareholders 1.3 What skills does an accountant require in respect of external reports? 1.4 Managers 1.5 What skills does an accountant require in respect of internal reports? 1.6 Procedural steps when reporting to internal users 1.7 Agency costs 1.8 Illustration of periodic financial statements prepared under the cash flow concept to disclose realised operating cash flows 1.9 Illustration of preparation of statement of financial position 1.10 Treatment of non-current assets in the cash flow model 1.11 What are the characteristics of these data that make them reliable? 1.12 Reports to external users 1.13 Micro businesses Summary Review questions Exercises Notes Accounting and reporting on an accrual accounting basis 2.1 Introduction 2.2 Historical cost convention 2.3 Accrual basis of accounting 2.4 Mechanics of accrual accounting – adjusting cash receipts and payments 2.5 Reformatting the statement of financial position 2.6 Accounting for the sacrifice of non-current assets 2.7 Published statement of cash flows Summary Review questions Exercises Notes PART 2 PREPARATION OF INTERNAL AND PUBLISHED FINANCIAL STATEMENTS Preparation of financial statements of profit or loss and other comprehensive income, changes in equity and financial position 3.1 Introduction 3.2 Preparing an internal statement of profit or loss from a trial balance 3.3 Reorganising the income and expenses into one of the formats required for publication 3.4 Format 1: classification of operating expenses and other income by function 3.5 Format 2: classification of operating expenses according to their nature 3.6 Other information to be presented in the profit or loss section 3.7 Other comprehensive income 3.8 Presentation of non-recurring items and their effect on operating income 3.9 How decision-useful is the statement of profit or loss and other comprehensive income? 3.10 Statement of changes in equity 3.11 The statement of financial position 3.12 The explanatory notes that are part of the financial statements 3.13 Has prescribing the formats meant that identical transactions are reported identically? 3.14 Fair presentation 3.15 What does an investor need in addition to the primary financial statements to make decisions? 3.16 IAS 1 ED General Presentation and Disclosures Summary Review questions Exercises Notes Annual report: additional financial disclosures 4.1 Introduction 4.2 IAS 10 Events after the Reporting Period 4.3 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 4.4 What do segment reports provide? 4.5 IFRS 8 Operating Segments 80 4.6 Benefits and continuing concerns following the issue of IFRS 8 4.7 Discontinued operations — IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 4.8 Held for sale — IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 4.9 IAS 24 Related Party Disclosures Summary Review questions Exercises Notes Statements of cash flows 5.1 Introduction 5.2 Development of statements of cash flows 5.3 Applying IAS 7 (revised) Statement of Cash Flows 5.4 Step approach to preparation of a statement of cash flows — indirect method 5.5 Additional notes required by IAS 7 5.6 Analysing statements of cash flows 5.7 Approach to answering questions with time constraints 5.8 Preparing a statement of cash flows when no statement of income is available 5.9 Critique of cash flow accounting Summary Review questions Exercises Notes Accounting for price-level changes 6.1 Introduction 6.2 Review of the problems of historical cost accounting (HCA) 6.3 Inflation accounting 6.4 The concepts in principle 6.5 The four models illustrated for a company with cash purchases and sales 6.6 Critique of each model 6.7 Operating capital maintenance – a comprehensive example 6.8 Critique of CCA statements 6.9 Measurement bases 6.10 The IASB position where there is hyperinflation 6.11 Future developments Summary Review questions Exercises Bibliography Notes PART 3 REGULATORY FRAMEWORK – AN ATTEMPT TO ACHIEVE UNIFORMITY Financial reporting — evolution of global standards 7.1 Introduction 7.2 Why do we need financial reporting standards? 7.3 Why do we need standards to be mandatory? 7.4 Arguments in support of standards 7.5 Arguments against standards 7.6 The Financial Reporting Council (FRC) as a regulatory body 7.7 The International Accounting Standards Board 7.8 Standard setting and enforcement in the European Union (EU) 7.9 Standard setting and enforcement in the US 7.10 Advantages and disadvantages of global standards for publicly accountable entities 7.11 How do reporting requirements differ for non-publicly accountable entities? 7.12 IFRS for SMEs 7.13 Why have there been differences in financial reporting? 7.14 Move towards a conceptual framework Summary Review questions Exercises Notes Concepts — evolution of an international conceptual framework 8.1 Introduction 8.2 Different countries meant different financial statements 8.3 Historical overview of the evolution of financial accounting theory 8.4 Developing the Framework for the Preparation and Presentation of Financial Statements 8.5 Conceptual Framework for Financial Reporting 2018 8.6 Current developments – concept of materiality Summary and evaluation of position to date Review questions Exercises Revenue recognition 9.1 Introduction 9.2 The issues involved in developing the new standard 9.3 IFRS 15 Revenue from Contracts with Customers 9.4 Five-step process to identify the amount and timing of revenue 9.5 Disclosures Summary Review questions Exercises Notes PART 4 STATEMENT OF FINANCIAL POSITION — EQUITY, LIABILITY AND ASSET MEASUREMENT AND DISCLOSURE Share capital, distributable profits and reduction of capital 10.1 Introduction 10.2 Common themes 10.3 Total owners' equity: an overview 10.4 Total shareholders' funds: more detailed explanation 10.5 Accounting entries on issue of shares 10.6 Creditor protection: capital maintenance concept 10.7 Creditor protection: why capital maintenance rules are necessary 10.8 Creditor protection: how to quantify the amounts available to meet creditors’ claims 10.9 Issued share capital: minimum share capital 10.10 Distributable profits: general considerations 10.11 Distributable profits: how to arrive at the amount using relevant accounts 10.12 When may capital be reduced? 10.13 Writing off part of capital which has already been lost and is not represented by assets 10.14 Repayment of part of paid-in capital to shareholders or cancellation of unpaid share capital 10.15 Purchase of own shares Summary Review questions Exercises Notes Liabilities 11.1 Introduction 11.2 Provisions — a decision tree approach to their impact on the statement of financial position 11.3 Treatment of provisions 11.4 The general principles that IAS 37 applies to the recognition of a provision 11.5 Management approach to measuring the amount of a provision 11.6 Application of criteria illustrated 11.7 Provisions for specific purposes 11.8 Contingent liabilities 11.9 Contingent assets 11.10 Criticisms of IAS 37 11.11 Future progress Summary Review questions Exercises Notes Financial instruments 12.1 Introduction 12.2 Financial instruments – the IASB’s problem child 12.3 IAS 32 Financial Instruments: Disclosure and Presentation 12.4 IFRS 9 Financial Instruments 12.5 IFRS 7 Financial Instruments: Disclosure Summary Review questions Exercises Notes Employee benefits 13.1 Introduction 13.2 Greater employee interest in pensions 13.3 Financial reporting implications 13.4 Types of scheme 13.5 Accounting for defined contribution pension schemes 13.6 Accounting for defined benefit pension schemes 13.7 IAS 19 Employee Benefits 13.8 The asset or liability for pension and other post-retirement costs 13.9 Changes in the pension asset or liability position 13.10 Comprehensive illustration 13.11 Multi-employer plans 13.12 Disclosures 13.13 Other long-service benefits 13.14 Short-term benefits 13.15 Termination benefits 13.16 IFRS 2 Share-based Payment 13.17 Scope of IFRS 2 13.18 Recognition and measurement 13.19 Equity-settled share-based payments 13.20 Cash-settled share-based payments 13.21 Transactions which may be settled in cash or shares 13.22 IAS 26 Accounting and Reporting by Retirement Benefit Plans Summary Review questions Exercises Notes Taxation in company accounts 14.1 Introduction 14.2 Corporation tax 14.3 Corporation tax systems — the theoretical background 14.4 Dividends pre- and post-2016 14.5 Corporation tax systems – avoidance and evasion 14.6 IAS 12 — accounting for current taxation 14.7 Deferred tax 14.8 A critique of deferred taxation 14.9 Value added tax (VAT) Summary Review questions Exercises Notes Property, plant and equipment (PPE) 15.1 Introduction 15.2 PPE — concepts and the relevant IASs and IFRSs 15.3 What is PPE? 15.4 How is the cost of PPE determined? 15.5 What is depreciation? 15.6 What are the constituents in the depreciation formula? 15.7 Calculation of depreciation 15.8 Measurement subsequent to initial recognition 15.9 IAS 36 Impairment of Assets 15.10 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 15.11 Disclosure requirements 15.12 Government grants towards the cost of PPE 15.13 Investment properties 15.14 Effect of accounting policy for PPE on the interpretation of the financial statements Summary Review questions Exercises Notes Leasing 16.1 Introduction 16.2 Need for an accounting standard on leasing 16.3 Terms and conditions of a lease 16.4 Leases in the financial statements of lessees under IFRS 16 16.5 Leases in the financial statements of lessors 16.6 Sale and leaseback transactions Summary Review questions Exercises Notes Intangible assets 17.1 Introduction 17.2 Intangible assets defined 17.3 Accounting treatment for research and development 17.4 Why is research expenditure not capitalised? 17.5 Capitalising development costs 17.6 Disclosure of R&D 17.7 IFRS for SMEs' treatment of intangible assets 17.8 Internally generated and purchased goodwill 17.9 The accounting treatment of goodwill 17.10 Critical comment on the various methods that have been used to account for goodwill 17.11 Negative goodwill/badwill 17.12 Brands 17.13 Accounting for acquired brands 17.14 Intellectual capital disclosures (ICDs) in the annual report 17.15 Review of implementation of IFRS 3 17.16 Review of the implementation of identified intangibles under IAS 38 Summary Review questions Exercises Notes Inventories 18.1 Introduction 18.2 Inventory defined 18.3 The impact of inventory valuation on profits 18.4 IAS 2 Inventories 18.5 Inventory valuation 18.6 Work in progress 18.7 Inventory control 18.8 Creative accounting 18.9 Audit of the year-end physical inventory count 18.10 Published accounts 18.11 Agricultural activity Summary Review questions Exercises Notes Construction contracts 19.1 Introduction 19.2 Construction contracts 19.3 IFRS 15 treatment of construction contracts 19.4 Accounting for a contract – an example 19.5 Illustration — loss-making contract using the step approach 19.6 Public & private partnerships 19.7 Requirements of IFRIC 12 Service Concession Arrangements 19.8 Worked example of service concession accounting Summary Review questions Exercises Notes PART 5 CONSOLIDATED ACCOUNTS Accounting for groups at the date of acquisition 20.1 Introduction 20.2 Preparing consolidated accounts for a wholly owned subsidiary 20.3 IFRS 10 Consolidated Financial Statements 20.4 Fair values 20.5 Illustration where there is a wholly owned subsidiary 20.6 Preparing consolidated accounts when there is a partly owned subsidiary 20.7 The treatment of differences between a subsidiary's fair value and book value 20.8 The parent issues shares to acquire shares in a subsidiary 20.9 IFRS 3 Business Combinations treatment of goodwill at the date of acquisition 20.10 When may a parent company not be required to prepare consolidated accounts? 20.11 When may a parent company exclude or not exclude a subsidiary from a consolidation? 20.12 IFRS 13 Fair Value Measurement 20.13 What advantages are there for stakeholders from requiring groups to prepare consolidated accounts? Summary Review questions Exercises Notes Preparation of consolidated statements of financial position after the date of acquisition 21.1 Introduction 21.2 Uniform accounting policies and reporting dates 21.3 Pre- and post-acquisition profits/losses 21.4 The Bend Group — assuming there have been no inter-group transactions 21.5 Inter-company transactions 21.6 The Prose Group — assuming there have been inter-group transactions Summary Review questions Exercises Notes Preparation of consolidated statements of profit or loss, changes in equity and cash flows 22.1 Introduction 22.2 Eliminate inter-company transactions 22.3 Preparation of a consolidated statement of profit or loss – the Ante Group 22.4 The statement of changes in equity (SOCE) 22.5 Other consolidation adjustments 22.6 A subsidiary acquired part-way through the year 22.7 Published format statement of profit or loss 22.8 Consolidated statements of cash flows Summary Review questions Exercises Notes Accounting for associates and joint arrangements 23.1 Introduction 23.2 Definitions of associates and of significant influence 23.3 The treatment of associated companies in the financial statements of the investor 23.4 The Brill Group — group accounts with a profit-making associate 23.5 The Brill Group — group accounts with a loss-making associate 23.6 The acquisition of an associate part-way through the year 23.7 Joint arrangements 23.8 Disclosure in the financial statements Summary Review questions Exercises Notes Introduction to accounting for exchange differences 24.1 Introduction 24.2 How to record foreign currency transactions in a company's own books 24.3 Boil plc — a more detailed illustration 24.4 IAS 21 Concept of Functional and Presentation Currencies 24.5 Translating the functional currency into the presentation currency 24.6 Preparation of consolidated accounts 24.7 How to reduce the risk of translation differences 24.8 Critique of the use of presentational currency 24.9 IAS 29 Financial Reporting in Hyperinflationary Economies Summary Review questions Exercises Notes PART 6 INTERPRETATION Earnings per share 25.1 Introduction 25.2 Why is the earnings per share figure important? 25.3 How is the EPS figure calculated? 25.4 The use to shareholders of the EPS 25.5 Illustration of the basic EPS calculation 25.6 Adjusting the number of shares used in the basic EPS calculation 25.7 Rights issues 25.8 Adjusting the earnings and number of shares used in the diluted EPS calculation 25.9 Procedure where there are several potential dilutions 25.10 Exercise of conversion rights during the financial year 25.11 Disclosure requirements of IAS 33 25.12 Enhanced disclosures Summary Review questions Exercises Notes Review of financial ratio analysis 26.1 Introduction 26.2 Overview of techniques for the analysis of financial data 26.3 Ratio analysis — a case study 26.4 Introductory review 26.5 Financial statement analysis, part 1 — financial performance 26.6 Financial statement analysis, part 2 — liquidity 26.7 Financial statement analysis, part 3 — financing 26.8 Peer comparison 26.9 Report based on the analysis 26.10 Caution when using ratios for prediction Summary Review questions Exercises Analysis of published financial statements 27.1 Introduction 27.2 Alternative performance measures 27.3 EBITDA 27.4 EBITDAR 27.5 EBITDARM 27.6 Regulators' reaction to use of an alternative management performance measure (APM) 27.7 Use of ratios as thresholds 27.8 Predicting corporate failure 27.9 Investor-specific ratios 27.10 Published financial statements — their limitations for interpretation purposes 27.11 Improvement of information for shareholders 27.12 Valuing shares of an unquoted company — quantitative process 27.13 Valuing shares of an unquoted company — qualitative process 27.14 Possible effects of a pandemic (Covid-19) 27.15 Possible effects of Brexit Summary Review questions Exercises Notes PART 7 ACCOUNTABILITY Corporate governance 28.1 Introduction 28.2 A systems perspective 28.3 Different jurisdictions have different governance priorities 28.4 The effect on capital markets of good corporate governance 28.5 Risk management 28.6 The role of internal control, internal audit and audit committees in corporate governance 28.7 External audits in corporate governance 28.8 Detection of fraud 28.9 The Regulator’s approach to promoting improved disclosures 28.10 International perspective (IFIAR) 28.11 The future of audit 28.12 Executive remuneration in the UK 28.13 Corporate governance — ways to make directors accountable Summary Review questions Exercises Notes Ethical behaviour and implications for accountants 29.1 Introduction 29.2 The meaning of ethical behaviour 29.3 The accounting standard-setting process and ethics 29.4 The International Code of Ethics for Professional Accountants 2018 29.5 Implications of ethical values for the principles — versus rules-based approaches to accounting standards 29.6 Ethics in the accountant's work environment — a research report 29.7 Implications of unethical behaviour for stakeholders using the financial reports 29.8 The increasing role of whistle-blowing 29.9 Legal requirement to report — national and international regulation 29.10 Why should students learn ethics? Summary Review questions Exercises Notes Integrated reporting: sustainability, environmental and social 30.1 Introduction 30.2 Environmental and social disasters, the adverse consequences that can follow and the lessons to be learnt 30.3 Management accountability for environmental and social responsibility 30.4 Integrated reporting concepts 30.5 The historical context of the evolution of integrated reporting including the drivers of this movement 30.6 The seriousness of current threats: sustainability — climate change and pollution 30.7 The efforts on which integrated reporting builds 30.8 The contribution of accountants 30.9 Integrated reporting — its impact on the future development of financial reporting and accounting 30.10 Reporting to stakeholders to account for stewardship 30.11 Reporting to stakeholders to assist decision making 30.12 Real-time reporting 30.13 Other means of communication with stakeholders 30.14 The way forward for improved sustainability disclosure Summary Review questions Exercises Notes Publisher's acknowledgements Index
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Pearson Education Limited Understanding Financial Statements Global Edition
Book SynopsisAbout our authors Lyn M. Fraser has taught undergraduate and graduate classes in financial statement analysis at Texas A&M University and has conducted numerous seminars on the subject for executive development and continuing education courses. A Certified Public Accountant, she is the author of articles in the Journal of Accountancy, the Journal of Commercial Bank Lending, the Magazine of Bank Administration, and the Journal of Business Strategies. She has been recognized for Distinguished Achievement in Teaching by the Former Students Association at Texas A&M University and is a member of Phi Beta Kappa. Lyn's publications also include a mystery novel, Debits and Credits (Mainly Murder Press). Aileen Ormiston has taught MBA, honors, and online courses in the Accounting Department in the W.P. Carey School of Business at Arizona State University. She received her bachelor's degree in accounting from Michigan State University and a maTable of Contents Financial Statements: An Overview The Balance Sheet Income Statement, Comprehensive Income, and Statement of Stockholders' Equity Statement of Cash Flows The Analysis of Financial Statements APPENDICES Summary of Financial Ratios Solutions to Self-Tests Glossary
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Sourcebooks, Inc Study Guide and Workbook for Accounting for
Book SynopsisA Quick, Compact, and Easy-to-Understand Workbook Resource for Non-Accountants! The perfect financial accounting guide for beginners!The Study Guide and Workbook Accounting for Non-Accountants is the must-have companion to the original for all of us who have never taken an accounting class, are mystified by accounting jargon, and have no clue about balance sheets, income statements, payroll management, corporate taxes, or statements of cash flows. This simple workbook makes accounting simple. Whether you own a business, plan on starting one, or just want to control your own assets, you'll find everything you need to know:How to prepare and use financial statementsHow to control cash flowsHow to manage budgetsHow to use accounting ratiosHow to deal with audits and auditors interpret financial statementsThis guide clarifies and simplifies many of the sometimes difficult to understand accounting concepts through:100+ Real World ProblemsInternet Resources for Each ChapterMultiple Choice,
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BPP Learning Media FIA Foundations of Financial Accounting FFA
Book SynopsisSuitable for exams from September 2025 until August 2026
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Emerald Publishing Limited Performance Measurement and Management Control:
Book SynopsisVolume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The topic of this edition is contemporary issues in performance measurement and management control. This is a broad topic by design with the intent of reporting on important research and issues relevant today. For example, papers in the book explore the following: Performance measurement and management control in emerging markets; the use of social and or informal controls; Linkages between creativity, innovation, and control; Innovative control practices in healthcare; Behavioral effects of alternative incentive schemes; Performance evaluation for different organizational designs; Performance measurement in high-performing firms.Table of ContentsPART I: CRITICAL MANAGEMENT CHALLENGES OF PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL Breakthrough Innovation: The Critical Role of Management Control Systems - Marc J. Epstein The Complex World of Control: Integration of Ethics and Uses of Control - Robin R. Radtke and Sally K. Widener PART II: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: LINKAGES TO SOCIETY Integrated Reporting and Sustainability Reporting: an Exploratory Study of High Performance Companies - Belverd E. Needles, Jr., Mark L. Frigo, Marian Powers and Anton Shigaev Exploring the Effects of Corporate Governance on Voluntary Disclosure: an Explanatory Study on the Adoption of Integrated Report - Giovanni Fiori, Francesca Di Donato and Maria Federica Izzo PART III: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: IMPROVING PERFORMANCE What Matters with PMS? Critical Check Points in the Success of PMS - Tarmo Kadak and Erkki K. Laitinen The Effectiveness of Strategic Performance Measurement System in Creating and Steering Tension - Takahito Kondo and Takeshi Nishii Management Accounting Change in a Manufacturing Company (1946-1975) - Francesca Francioli and Alberto Quagli PART IV: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: NEW DIRECTIONS Budgeting for Transactional Control: the Case of a Russian Oil Company Subsidiary - Elena Panteleeva Performance Management in Central and Eastern European Countries: A Literature Review - Irina Paladi and Pierre Fenies Organizational Control in the Context of Remote Work Arrangements: A Conceptual Framework - Luisa Errichiello and Tommasina Pianese PART V: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL IN GOVERNMENTAL AND NONPROFIT ORGANIZATIONS Commonalities and Differences in Public and Private Sector Performance Management Practices: a Literature Review - Jan Van Helden and Christoph Reichard Performance Assessment in the Public Sector the Issue of Interpretation Asymmetries and Some Behavioral Responses - Patricio Rojas
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Emerald Publishing Limited Marketing Accountability for Marketing and
Book SynopsisThis latest volume of Review of Marketing Research, Marketing Accountability for Marketing and Non-Marketing Outcomes is divided in three parts: (1) measures of firm performance, (2) measures of social interaction, and (3) measures related to broader societal outcomes such as sustainability and quality of life. Measures of firm performance covered include the marketing implications of financial accounting, customer feedback metrics, drivers of brand equity, brand failure, market orientation capabilities, and multichannel attributions. Measures of social interaction encompass environmental and social performance, social networks, and attitudinal word-of-mouth drivers. The final chapter is devoted to measures related to societal outcomes and focuses on attractiveness of inner city for society. Each chapter presents thought-provoking discussions and new insights which will be relevant to researchers, professionals and students of marketing, branding and consumer behaviourTable of ContentsPart I. Measures of Firm Performance Chapter 1. An Integrative Framework for Marketing Accountability of Marketing and Non-Marketing Outcomes; V. Kumar and David W. Stewart Chapter 2. The Marketing Implications of Financial Accounting; Neil Thomas Bendle, Jonathan Knowles, and Moeen Naseer Butt Chapter 3. Customer Feedback Metrics for Marketing Accountability; Evert de Haan, Peter C. Verhoef, and Thorsten Wiesel Chapter 4. What Drives Brand Equity? A Comprehensive Study of Price and Volume Premiums; Jianjun (John) Zhu, Thomas S. Gruca, and Lopo L. Rego Chapter 5. Do Retailers Get Blamed When Manufacturer Brands Fail? The Case for Multi-Loci Attributions and Spillover Effects; Frank Germann, Ronald L. Hess, Jr., and Margaret G. Meloy Chapter 6. Linking Market Orientation Capabilities to Organizational Performance: A Research Framework and Empirical Test; Kåre Sandvik, Karoline U. D. Dahr, and C. Jay Lambe Chapter 7. Multichannel Data-driven Attribution Models: A Review and Research Agenda; Ben B. Beck, J. Andrew Petersen, and Rajkumar Venkatesan Part II. Measures of Social Interaction Chapter 8. Accountability beyond Profitability: Understanding the Impact of Marketing Actions on Environmental and Social Performance; Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, and Tanjum Haque Chapter 9. A Social Network Research Paradigm for Marketing: A Review and Research Agenda; Aditya Gupta and Alok R. Saboo Chapter 10. The Unintended Consequences of Attitudinal Word-of-Mouth Drivers; Timothy L. Keiningham, Roland T. Rust, Bart Larivière, Lerzan Aksoy, and Luke Williams Part III. Measures Related to Social Outcomes Chapter 11. What drives Inner City Attractiveness for Society? The Role of Brick-and-Mortar Stores; Julian R. K. Wichmann, Thomas P. Scholdra, and Werner J. Reinartz
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Springer Nature Switzerland AG Central Bank Ratings: A New Methodology for
Book SynopsisWhen the global financial crisis broke, central banks in both the US and the UK undertook massive asset purchase programmes which resulted in considerable increase in assets. Cross-border spillover effects were noted across global economies. Balance sheet adjustments may eventually gnaw at the profit-earning capacities of central banks, and in extreme cases, negative equity can manifest. This updated book investigates a benchmark for comparing central banks. The author employs a unique and large set of metrics to gauge the quality of central banks and presents an argument to reflect upon international best practices covering 124 banks in this latest study. The study uses different criteria including the accounting body, research, presence of stress-testing exercises, inflation-targeting frameworks, staff efficiency, and languages of communication with the public, amongst others. The book begins by providing an overview of central banking, before exploring some stylized facts about central banks in unique detail. It then presents a ratings methodology for worldwide central banks to analyse the results. A backtesting exercise is included to validate the quality of the ratings obtained. The book concludes by offering insights into the comparison of central banks.Table of ContentsChapter 1.Introduction Chapter 2.An Overview of Central Banking in the WorldChapter 3.Some Stylized Facts about Central Banks.Chapter 4.Ratings Methodology for central banks worldwideChapter 5.Second and Third Division Rated Central BanksChapter 6.Results and DiscussionsChapter 7.BacktestingChapter 8.Global Central Bank Ratings Sheets
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Springer International Publishing AG Valuation and Sustainability
Book SynopsisDo you want to know how to integrate environmental, social, and governance (ESG) data into business valuation?
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Taylor & Francis Reflections on the Case for Audit Reform
Book Synopsis
£49.99
Taylor & Francis Ltd The Origins of Accounting Culture
Book SynopsisThe Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca' Foscari University of Venice.Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities.Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing indTable of ContentsList of Tables and Figures Foreword Preface Section I Accounting treaties. 1. Venetian treatises: a frame2. A Venetian treatise before Pacioli by Marino de Raphaeli3. The spread of double-entry bookkeeping method in the 16th Century: "Quaderno doppio col suo giornale novamente composto et dilegentissimamente ordinato secondo il costume di Venetia" of Dominico Manzoni (1540)4. Giovanni Antonio Moschetti: the wise embodiment of a 17th-century intellectual (1610)5. Bookkeeping treatises in Venice: The contributions of Francesco Garatti (1686 – 1688)6. Niccolò D’Anastasio, forerunning of modern accounting (1803).Section II Companies. 7. Accounting and Power interrelations at the origin of the Venetian Hospital "SS. Giovanni e Paolo"8. Managing the largest printing business in Europe: The Remondini in Bassano (17th to 19th century)9. Carive accounting system: An evolutionary perspective in its early years10. Firm and industry dimensions of the glassmaking industry in Venice: The case of Barovier & Toso11. Accounting in the venetian textile industries. 12. The fraudulent investor: an accounting investigation on a Venetian manufactory, 1778-1784.Section III Accounting education 13. Accounting Profession and Education in the XV and XVI centuries Venice: The case of Collegio de Rasonati and Scuola di Rialto14. The rise of a culture of planning and control: The case of Scuola Grande di San Rocco in the XVI century15. Al nome de Dio e bon guadagno – Pacioli, Venice, Education and Bookkeeping; 16. Accounting History and Accounting Education: The Venetian Arsenale Connection17. Fabio Besta, Accounting History and Accounting Education18. The reform of the "Collegio dei Ragionati" in the early eighteenth century19 Historical origins and evolution of small and medium practices in providing accounting support.References Index
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Taylor & Francis Accounting for Managers
Book SynopsisThis book presents fundamental aspects of financial accounting, its basic terminology, the accounting process and the preparation of a journal, ledger, trial balance, income statement and balance sheet. It also introduces complex topics like tools of management accounting, sustainability reporting and financial reporting. The volume comprehensively delivers lessons and examples to build strong accounting skills guiding readers to learn how to read and analyse financial statements, and discusses the theoretical concepts followed by elaborating on the accounting process in a simple and lucid style. Numerical examples and case studies support every discussion involving a conceptual difficulty. Several charts and diagrams have been included to shed light on the finer points of the subject to make it easily comprehensible.This book would be useful to students, researchers and teachers of financial accounting, accounting, statistics and business management. The book would also be u
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BPP Learning Media CIMA BA3 Fundamentals of Financial Accounting
Book SynopsisSuitable for exams until December 2024
£22.00
Pearson Education Advanced Accounting Global Edition
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£77.99
World Bank Publications CompetencyBased Accounting Education Training An
Book SynopsisThis guide is designed to assist all those who are responsible for providing or overseeing the development of professional accountants. It is particularly relevant to professional accountancy organizations, as well as policy makers and regulators who have a role in overseeing the training and certification of accountants and auditors.
£32.25
IGI Global Value Relevance of Accounting Information in
Book SynopsisAmong banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
£182.70
John Murray Press The 4 Figure Trick: Business Finance Made Easy
Book SynopsisFind out how to hold your own with the accountants. The principles of business finance aren't complicated. Every business is driven by just four figures. Knowing what these four figures are, how they relate to each other and (most importantly) how they can be managed, is the key to understanding the finances of any organisation.Quickly learn how to get to grips with the accounts of any business. The 4 Figure Trick will show you how, in under one minute, to ascertain whether any business is a success or not and how, in less than five minutes, to identify all its core strengths and weaknesses. Discover the formula for financial success and the practical steps any business can take to enhance financial performance.Trade ReviewAn excellent guide through the world of finance, full of important information. This book is easy to understand for those of us who need to know financials, without having to be an expert. * Keith Mitchell, Partner - Managed Services, Ernst & Young *Demystifies the world of financial management - an essential business companion. This book sets out a simple yet very effective formula for every business leader to engage with and succeed. Highly recommended, particularly if finance is not your natural strength. * Terry Lees, Head of Leadership Development & Learning Events, British Retail Consortium *The 4 Figure Trick takes the mysticism out of financial management, making finance accessible to everyone. An essential and enjoyable read for everyone in business - from shop floor to the board room. * Jacqueline Shorrocks, Head of Higher Education, Fashion Retail Academy *The perfect book for non-financial managers to really comprehend what matters when assessing a business and to help them make better business decisions. * Sarah Andrews, HR & Retail Director, Harrods *The 4 Figure Trick is deceptively simple to read, but it gives financial and non-financial managers alike an unbeatable insight into how to profitably manage a company - or invest in it. * Keith Anderson, Senior Lecturer in Accounting and Finance, University of York *By focussing on just four numbers, here is a book that really does make the mysterious world of Finance accessible to non-Finance individuals. In my view this is a must read for any non-financial manager, regardless of their role, to help and broaden your view as a business leader. * Damian McGloughlin, CEO, Homebase *An accessible insight into one of the most important knowledge areas for anyone working in any business or organisation. Any manager in business will improve their confidence in measuring financial performance and their potential to make the right impact across everything they do. * Michael Nathan, Associate Director - Emerging Talent Lead, Mace Group *A thoroughly readable and instructive book which de-mystifies finance. The 4 Figure Trick provides its readers with a thorough and simple run through of the main principles of finance and financial analysis which should be a reference for those of us in business without a formal background in finance. I recommend this book for all current and aspirant business leaders as a real aid to boost their financial literacy and gain greater fluency in finance, which remains the language of business. * Dominic Schofield, Managing Partner Board & CEO Practice, Korn Ferry *If you feel the urge to doze off, recoil or even flee at the sight of management accounts then this book is for you. I cannot overemphasize how engaging David is as a writer; he does for finance what Bill Bryson has done for science. Let's be honest finance & fun share nothing except a first letter - that was until I read The 4 Figure Trick. * Sonia Chesaux, Director of Learning & Development, EMEA Ralph Lauren *A perfect read for anyone who wants to understand corporate and business finance in jargon-free language. The book explores key aspects of finance management: measuring success, making sense of trade data, the profit-making process and improving performance. Critically, it brings simplicity to the financial management and performance of a business that inspires managers to make more financially sound decisions. * Amy Prendergast, Director of Change, People and Learning, retailTRUST *
£10.44
Manchester University Press Finance and Accounting for Business: A New
Book SynopsisThis is a self-contained treatment of all the of the accounting and finance needed for students to be able to work effectively at the highest levels within business. It is written in a readily accessible style, covering three key areas: financial accounting, including the analysis and forecasting of accounting information; management accounting; and corporate finance. The focus is on the interpretation and analysis of accounting and financial information and is especially relevant for courses in either accounting, finance and financial management. The book is filled with examples taken from the practical world of business and draws on the authors' extensive experience of the problems of the senior manager. The style is designed to make the subject easily accessible even for the student who finds numbers and analysis challenging. A suite of teaching materials is available for download including tips and templates to help establish a new course of study.Table of Contents1 The role of accounting and finance in business 2 Introduction to financial accounting 3 Building the accounts4 Cash flow statements 5 Principles of financial accounting6 Accounting for companies 7 The analysis of accounting information8 Forecasting the financial accounts 9 The principles of cost and revenue measurement 10 Cash forecasting, business planning and management control 11 Cost management and pricing12 The management of working capital13 Investment appraisal 304 Matching cash flows over time14 The financial markets and the cost of capital 15 Market measures of performance and value16 Dividends, dividend policy and capital structureGlossary
£30.00
Emerald Publishing Limited Social Media, Mobile and Cloud Technology Use in
Book SynopsisThe rapidly evolving nature of emerging technologies, and the transformative and disruptive tendencies offered by these are reshaping professional activities, operations and functions as well as value creation.Exploring the wide ranging implications of the use of multiple emerging technologies by professional accountants, Social Media and Cloud Technology Use in Accounting providing illuminating insights in an exploratory study that reviews emerging technologies within an developing economy.Femi Oladele and Timothy Oyewole present a robust analysis of the literature surrounding established concepts and constructs within Accounting and explore changes for training and the wider framework for all areas of Accounting practice.The results of an in-depth predictive and interpretive value-analyses of Accountants’ Training Framework (ATF) and Perception (PCT) on professional accountants’ use of SoMoClo technologies are presented.The book offers reviews of existing theories presented alongside a brand new theoretical framework, drawing on interdisciplinary approaches to define new conceptual understandings of this fast moving business area.Table of ContentsChapter 1. IntroductionChapter 2. Literature DisclosureChapter 3. Study
£78.84
Springer Nature Switzerland AG The Success of English Land Tax Administration 1643–1733
a huge range and FREE tracked UK delivery on ALL orders.
£62.99
Springer Nature Switzerland AG Corporate Governance and Accountability of
Book SynopsisThe presence of sound corporate governance in a financial institution is important in maintaining the confidence of both the market and the public. The power that corporate governance holds over the success of some of the largest financial institutions in the world is not to be downplayed. This book methodically assesses the quality of corporate governance and mechanisms of accountability disclosures to various stakeholders. It is further intended to provide fresh insights into some specific corporate governance recommendations to help improve good governance in financial institutions, particularly in the United Kingdom and the EU but will also be applicable to other major economies. It explores what, when and how corporate governance has changed the financial institution functions and corporate executive behaviour by critically reviewing the pre- and post-financial crisis theoretical and empirical literature. Increasingly driven by the nature of complications, complexities and opacity in the operations of financial systems, corporate governance reporting plays an important role in the financial sector. It will provide insights into corporate governance disclosures over a long-term basis. This book should be a valuable asset to support the research of practitioners, students and all academics due to its stimulating and reflective insights into this fascinating topic.Table of ContentsChapter 1 – IntroductionChapter 2 – Corporate Governance development: a reaction or deliberate policy thought?Chapter 3 – Rethinking of corporate governance in financial institutions: Do we need a new theory?.Chapter 4 – Walking a fine line: Governance, Accountability Mechanisms and Disclosure LiteratureChapter 5 – To blame? The less talked about cause of the 2007-2009 Financial CrisisChapter 6 –WHY? Examining and understanding the UK Financial System and its Regulatory Framework for Corporate GovernanceChapter 7 – A review of Corporate Governance and Accountability Mechanisms in UK Financial Institutions – what is working and what is not?Chapter 8 – POWER! Qualitative Corporate Governance disclosures in UK Financial InstitutionsChapter 9 – The inside scoop – what stakeholders’ think of Corporate Governance in Financial Institutions.Chapter 10 – A new dawn: Accountable, transparent governance…what practitioners want?.-Chapter 11 Conclusion
£58.49
Springer Nature Switzerland AG Corporate Governance in the Knowledge Economy:
Book SynopsisWith the transition into the Knowledge Economy, a formidable series of new challenges arise within the corporate governance space. This book tackles the issue of corporate governance along two axes. Firstly, it confronts the developments in corporate governance within the context of the Knowledge Economy and all its implications in relation to the pre-eminence of intangible assets, the advent of technologies such as smartphones and advanced forms of artificial intelligence, and cultural changes associated with the incorporation of Gen Y into the workforce and the proliferation of social networks and effects such as Big Data and cyber-threats. Secondly, it highlights the challenges for multinational organizations and the tension that exists between headquarters and subsidiary offices due to the need to combine the corporation’s ethical culture and corporate governance values with the institutional forces of the subsidiaries’ context. The combination of these two axes addressed viz a viz the relationship between senior management and the rank and file of the organization to create an ethical corporate culture leads to a completely different positioning of corporate governance and make the book truly unique and of interest to researchers, students of corporate finance and corporate governance alongside practitioners within financial organizations and more broadly. Table of ContentsChapter 1 Conceptual Framework: Corporate responsibility, governance, business ethics, culture, and the Knowledge Economy.- Chapter 2 First things first: The hidden costs of poor governance.- Chapter 3 Challenges to global governance in MNE: Strategy adaptation to local markets.- Chapter 4 Challenges to local governance in international business: The risks of corruption.- Chapter 5 Different approaches to governance in adopting a sustainable business model.- Chapter 6 The way forward.
£71.24
Springer Nature Switzerland AG Evaluating Corporate Financial Performance: Tools
Book SynopsisThis textbook offers a step-by-step guide through comprehensive financial statement analysis with real-life case studies for students of financial accounting, financial reporting, and financial statement analysis. Structured into five comprehensive sections, it begins by explaining the content of accounting reports themselves and the three primary financial statements (income statement, balance sheet and cash flow statement). It deciphers the notes to financial statements and demonstrates some classical tools such as ratio analysis and multivariable credit risk models that are useful in a retrospective financial statement analysis. It includes simple step-by-step procedures of a prospective (i.e. future-oriented) financial statement simulation and closes with a comprehensive real-life case study that demonstrates a practical application of the analytical tools discussed earlier in the text. Additionally, the textbook includes online appendices consisting of additional comprehensive real-life case studies (of varying degrees of complexity and dealing with different aspects of a practical financial statement analysis), a set of MS Excel files that contain all major calculations included in tables and charts that appear in the core textbook, and a set of webinars in which the most fundamental parts of the core textbook are discussed in the form of the recorded lectures.Table of Contents
£66.49
Springer International Publishing AG Enterprise Resource Planning, Corporate Governance and Internal Auditing: An Institutional Perspective
Book SynopsisThis book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular. Table of ContentsChapter 1: Introduction.-Chapter 2: The Enterprise Resource Planning System as a change motive for the Internal Audity Function.- Chapter 3: Institutional Framework for the Study.- Chapter Four: Research Methodology.- Chapter 5: Findings from the Individual Case Studies.- Chapter 6: Cross-Case Analysis and Discussion.-Chapter 7: Conclusion.
£80.99
VDM Verlag Dr. Mueller E.K. Accounting for Financial Instruments
Book Synopsis
£53.62
