Accounting: Theory and Practice

Häftad, Engelska, 2010

Av Michel Glautier, Brian Underdown, Deigan Morris

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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.

Produktinformation

Utgivningsdatum2010-10-12
Mått190 x 246 x 34 mm
Vikt1 460 g
FormatHäftad
SpråkEngelska
Antal sidor864
Upplaga8
FörlagPearson Education
ISBN9780273693857

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Michel Glautier is 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 Underdown BA, MA, ACMA was Professor in Accounting and Financial Management at Sheffield University Management School.Deigan Morris graduated 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.

1: Accountability and accounting2: The scope of business accounting 3: Accounting as an information system 4: The universality of business accounting method 5: International rules for business accounting 6: The scope and role of accounting theory 7: Financial accounting statements 8: Financial accounting concepts9: Financial accounting standards10: The generation of financial accounting data11: Data processing and double-entry bookkeeping12: Double-entry bookkeeping and periodic measurement13: Losses in asset values and periodic measurement 14: Preparing an income statement and a balance sheet 15: Reporting recorded assets and liabilities 16: The processes of management 17: Traditional cost accounting 18: ABC and JIT19: Cost–volume– profit analysis 20: Marginal costing 21: Costs for Pricing22: Costs for short-run tactical decisions23: Companies: their nature and regulation24: Published financial statements25: Statements of Cash-flows26: Interpreting and comparing financial statements27: Capital, value and income28: Accounting and economic concepts of income and value29: Accounting under monetary instability and market volatility30: Reporting to investors31: Social accounting and the caring society 32: Budgeting for planning and control33: Organization for cont