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Financial Accounting for Decision Makers /

By: Contributor(s): Material type: TextTextCopyright date: © 2019Edition: Ninth EditionDescription: xxi, 594 pages : colour illustration ; 27 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9781292251257
Subject(s): LOC classification:
  • HF5636 ATR
Contents:
Front Cover Half Title Page Title Page Copyright Page Brief contents Contents Preface How to use this book Acknowledgements 1 Introduction to accounting Introduction Learning outcomes What is accounting? Who are the users of accounting information? The conflicting interests of users How useful is accounting information? Providing a service Weighing up the costs and benefits Accounting as an information system Management accounting and financial accounting Scope of this book The changing face of accounting Accounting for business What is the purpose of a business? What kinds of business ownership exist? How are businesses organised? The quest for wealth creation Meeting the needs of other stakeholders Balancing risk and return Reasons to be ethical Not-for-profit organisations Summary Key terms References Further reading Critical review questions 2 Measuring and reporting financial position Introduction Learning outcomes The major financial statements an overview The statement of financial position The effect of trading transactions Classifying assets Classifying claims Statement layouts Capturing a moment in time The role of accounting conventions Money measurement Valuing assets Meeting user needs Self-assessment question Summary Key terms Reference Further reading Critical review questions Exercises 3 Measuring and reporting financial performance Introduction Learning outcomes The income statement Different roles Income statement layout Further issues Recognising revenue Recognising expenses Profit, cash and accruals accounting Depreciation Costing inventories Trade receivables problems Uses and usefulness of the income statement Self-assessment question Summary Key terms Further reading Critical review questions Exercises 4 Accounting for limited companies (1) Introduction Learning outcomes The main features of limited companies Legal safeguards Public and private companies Taxation The role of the Stock Exchange Capital market efficiency Managing a company Financing limited companies Share capital Reserves Bonus shares Share capital jargon Borrowings Raising share capital Withdrawing equity The main financial statements Dividends Self-assessment question Summary Key terms References Further reading Critical review questions Exercises 5 Accounting for limited companies (2) Introduction Learning outcomes The directors' duty to account The need for accounting rules Sources of accounting rules Problems with standards Accounting rules or accounting choice? The need for a conceptual framework The IASB framework The auditors' role The framework of annual financial reports
Item type: Books
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Includes index.

Front Cover
Half Title Page
Title Page
Copyright Page
Brief contents
Contents
Preface
How to use this book
Acknowledgements
1 Introduction to accounting
Introduction
Learning outcomes
What is accounting?
Who are the users of accounting information?
The conflicting interests of users
How useful is accounting information?
Providing a service
Weighing up the costs and benefits
Accounting as an information system
Management accounting and financial accounting
Scope of this book
The changing face of accounting Accounting for business
What is the purpose of a business?
What kinds of business ownership exist?
How are businesses organised?
The quest for wealth creation
Meeting the needs of other stakeholders
Balancing risk and return
Reasons to be ethical
Not-for-profit organisations
Summary
Key terms
References
Further reading
Critical review questions
2 Measuring and reporting financial position
Introduction
Learning outcomes
The major financial statements
an overview
The statement of financial position
The effect of trading transactions Classifying assets
Classifying claims
Statement layouts
Capturing a moment in time
The role of accounting conventions
Money measurement
Valuing assets
Meeting user needs
Self-assessment question
Summary
Key terms
Reference
Further reading
Critical review questions
Exercises
3 Measuring and reporting financial performance
Introduction
Learning outcomes
The income statement
Different roles
Income statement layout
Further issues
Recognising revenue
Recognising expenses
Profit, cash and accruals accounting
Depreciation Costing inventories
Trade receivables problems
Uses and usefulness of the income statement
Self-assessment question
Summary
Key terms
Further reading
Critical review questions
Exercises
4 Accounting for limited companies (1)
Introduction
Learning outcomes
The main features of limited companies
Legal safeguards
Public and private companies
Taxation
The role of the Stock Exchange
Capital market efficiency
Managing a company
Financing limited companies
Share capital
Reserves
Bonus shares
Share capital jargon
Borrowings Raising share capital
Withdrawing equity
The main financial statements
Dividends
Self-assessment question
Summary
Key terms
References
Further reading
Critical review questions
Exercises
5 Accounting for limited companies (2)
Introduction
Learning outcomes
The directors' duty to account
The need for accounting rules
Sources of accounting rules
Problems with standards
Accounting rules or accounting choice?
The need for a conceptual framework
The IASB framework
The auditors' role
The framework of annual financial reports

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