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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The core textbook in Financial and Management Accounting, now in a practical, digital eBook format

An up-to-date and comprehensive guide to the fundamentals of Accounting, this all-in-one eBook offers leading textbook content and a range of digital tools, with integrated resources designed to support your learning.

A text blending academic and practitioner material, this all-in-one eBook offers leading textbook content and a range of digital tools, with integrated resources designed to support your learning.

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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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