Financial and Management Accounting: An Introduction

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Financial and Management Accounting, 9th edition is a fundamental learning resource for students studying Financial and Management Accounting courses. With a range of activities and real-world case studies, this edition will encourage students to explore and consider management accounting issues from different angles and perspectives. Inhaltsverzeichnis Preface   Part 1 Corporate Reporting: Annual Report and Accounts Users needs for information What influences the annual report? The accounting equation: a systematic approach to financial reporting Financial statements from the accounting equation Ensuring the quality of financial statements Part 2 Reading and interpreting company reports Published financial statements Ratio analysis Ratios worked example Part 3 Reporting the transactions of a business Accounting information for service businesses Accounting information for trading businesses Part 4 Recognition in financial statements Non-current (fixed) assets Current assets Current liabilities Provisions and non-current (long-term) liabilities Ownership interest Part 5 Setting the scene and defining the basic tools of management accounting Functions of management accounting Classification of costs Product costs: materials, labour and overheads Part 6 Job costs and stock valuation Job costing Part 7 Decision making Break-even analysis and short-term decision making Part 8 Preparing a budget Standard costs Performance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy Capital investment appraisal 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