Accounting: Theory and Practice, 8th edition
Published by Financial Times Press (October 12, 2010) © 2011
- Michel Glautier INSEAD, Fontainebleau
- Brian Underdown Sheffield University Management School
- Deigan Morris INSEAD, Fontainebleau
- A print text (hardcover or paperback)
- Free shipping
For over thirty years, students have benefitted from this comprehensive, theory-based guide to accounting, its application to management decision-making and its impact on our wider global society. In this substantially revised eighth edition of the text, the authors reflect contemporary developments in the subject while continuing to encourage critical analysis of the usefulness and relevance of accounting practices.
This edition includes a Companion Website.
- Provides a comprehensive and long-lasting student companion, taking you from the basics of double-entry book-keeping to financial reporting, cost accounting and management control.
- Helps you appreciate the nature of accounting and the purpose of accounting practices through an underpinning theoretical framework.
- Discusses the evaluation of group financial performance, including the management control systems required for the effective functioning of complex organisations.
- Poses self-assessment and problem questions within each chapter so you may test your skills.
- Demonstrates the convergence of UK and International Accounting Standards, acknowledging the universality of accounting rules for establishing an international regulatory framework, with a new chapter on International rules for business accounting.
- Emphasises the social responsibility of organisations and the ethics of accounting, featuring new chapters on Accounting and responsibility and Social accounting and the caring society.
Part 1Â Â Accounting Theory: An Overview Introduction
Chapter 1: Accountability and accounting (All New!)           Â
Chapter 2: The scope of business accounting     (All New!)                        Â
Chapter 3: Accounting as an information system                        Â
Chapter 4: The universality of business accounting method (All New!)       Â
Chapter 5: International rules for business accounting   (All New!)              Â
Chapter 6: The scope and role of accounting theory Â
                              Â
Part 2Â Â Â Accounting Information
Chapter 7: Financial accounting statements                               Â
Chapter 8: Financial accounting concepts                                  Â
Chapter 9: Financial accounting standards                                 Â
Chapter 10: The generation of financial accounting data       Â
Chapter 11: Data processing and double-entry bookkeeping         Â
Chapter 12: Double-entry bookkeeping and periodic measurement
Chapter 13: Losses in asset values and periodic measurement Â
Chapter 14: Preparing an income statement and a balance sheetÂ
Chapter 15: Reporting recorded assets and liabilities Â
Chapter 16: The processes of management             Â
Chapter 17: Traditional cost accounting    Â
Chapter 18: ABC and JIT
Chapter 19: Cost–volume– profit analysisÂ
Chapter 20: Marginal costing     Â
Chapter 21: Costs for Pricing     Â
Chapter 22: Costs for short-run tactical decisions   Â
Part 3Â Accounting Information for Decision-Making
Chapter 23: Companies: their nature and regulation    Â
Chapter 24: Published financial statements      Â
Chapter 25: Statements of Cash-flows     Â
Chapter 26: Interpreting and comparing financial statements Â
Chapter 27: Capital, value and income    Â
Chapter 28: Accounting and economic concepts of income and value Â
Chapter 29: Accounting under monetary instability and market volatility (All New!)
Chapter 30: Reporting to investors        Â
Chapter 31: Social accounting and the caring society (All New!)  Â
Chapter 32: Budgeting for planning and control      Â
Chapter 33: Organization for cont
Michel Glautieris a graduate of the Universities of Manchester and London and has a Doctorate in Management Sciences (with distinction) from the University of Paris. He was for many years Membre du Jury National du Diplôme d’Expertise Comptable in France. He has been Visiting Professor at universities and business schools in the USA and Australia and has extensive experience as an international business consultant.  He is a former Professor of Accounting and Control at INSEAD, Fontainebleau.
Brian UnderdownBA, MA, ACMA was Professor in Accounting and Financial Management at Sheffield University Management School.
Deigan Morrisgraduated from the University of Nottingham and received his Doctorate from the University of Warwick. He has been Professor of Accounting and Control at INSEAD, Fontainebleau since 1972 and Area Co-ordinator until 2007. He remains active at INSEAD as Emeritus Professor. His teaching and consulting have involved multinational companies domiciled in Europe, North America, Asia and the Middle East.
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