Financial and Management Accounting, 9th edition

Published by Pearson (May 15, 2024) © 2024

  • Pauline Weetman University of Edinburgh
  • Darren Jubb University of Dundee
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Get a critical understanding of the core principles of Financial Management and Accounting.

Financial & Management Accounting: An Introduction, 9th edition is a fundamental learning resource to support your undergraduate studies Business or Accounting courses.

The latest edition retains all the features that have made it popular: its clear and accessible writing style, focus on accounting equations, extensive use of real-world case studies and a wide range of student activities throughout each chapter to help you link theory to practice.

A range of activities throughout the chapters will encourage you to explore and consider issues from different viewpoints, making this market-leading text an essential, up-to-date guide for your course.

This edition includes a companion website.

Preface

 

Part 1 Corporate Reporting: Annual Report and Accounts

  1. Users needs for information
  2. What influences the annual report?
  3. The accounting equation: a systematic approach to financial reporting
  4. Financial statements from the accounting equation
  5. Ensuring the quality of financial statements

Part 2 Reading and interpreting company reports

  1. Published financial statements
  2. Ratio analysis
  3. Ratios – worked example

Part 3 Reporting the transactions of a business

  1. Accounting information for service businesses
  2. Accounting information for trading businesses

Part 4 Recognition in financial statements

  1. Non-current (fixed) assets
  2. Current assets
  3. Current liabilities
  4. Provisions and non-current (long-term) liabilities
  5. Ownership interest

Part 5 Setting the scene and defining the basic tools of management accounting

  1. Functions of management accounting
  2. Classification of costs
  3. Product costs: materials, labour and overheads

Part 6 Job costs and stock valuation

  1. Job costing

Part 7 Decision making

  1. Break-even analysis and short-term decision making

Part 8

  1. Preparing a budget
  2. Standard costs
  3. Performance evaluation and feedback reporting

Part 9 Capital investment appraisal and business strategy

  1. Capital investment appraisal
  2. Business strategy and management accounting

Financial accounting terms defined

Management accounting terms defined

Appendices

I Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting

II Solutions to numerical and technical questions in Financial Accounting

III Solutions to numerical and technical questions in Management Accounting

Index

Publisher's acknowledgements

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