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040			_aBDS
050			_aHF5635 1998
082	0		_a657.48 _221
100	1		_aWeetman, Pauline. _925263
245	1	0	_aFinancial and management accounting : _ban introduction / _cPauline Weetman.
250			_a2nd ed.
260			_aLondon : _bFinancial Times Management, _c1999.
300			_axxi, 885 p. ; _c25 cm.
505			_aFINANCIAL ACCOUNTING. PART 1 A conceptual framework: setting the scene. Who needs accounting? A systematic approach to financial reporting: the accounting equation. Financial statements from the accounting equation. Ensuring the quality of financial statements. PART 2 Reporting the transactions of a business. Accounting information for service businesses. Accounting information for trading businesses. Publishing financial statements. PART 3 Recognition and measurement. Fixed assets. Current assets. Liabilities due within one year. Provisions and long-term liabilities. PART 4 The reporting entity and its owners. Ownership interest. Group accounts and segmental reporting. PART 5 Performance analysis and current developments in financial reporting. Analysis of corporate performance. Developing issues in financial reporting. MANAGEMENT ACCOUNTING. PART 6 Setting the scene and defining the basic tools of management accounting. Functions of management accounting. Classification of costs. Accounting for materials, labour and overheads. PART 7 Applying the basic tools of management accounting. Job costing and contract costing. Process costing. PART 8 Planning and controlling. Preparing a budget. Standard costs. Performance evaluation and feedback reporting. PART 9 Profit, performance and current developments. Profit measurement and short-term decision making. Capital budgeting. The frontiers of management accounting. APPENDICES. Glossary. Appendix 1 Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting Appendix 2 Solutions to numerical questions in Financial Accounting Appendix 3 Solutions to numerical questions in Management Accounting.
520			_aThis new edition of a popular textprovides an introduction toboth financial accounting and cost and management accounting for students. The text is conceptually based and allows students to develop a practical knowledge of accounting based on sound theory. This new edition has been brought up to date with changes in accounting regulations. Many more questions have been supplied for both the financial and management accounting parts of the book, and have been included in an expanded Lecturer's Guide. Further material on accounts preparation is also provided in the Manual. A running case study approach, based on a fictitious user and preparer of accounting information, and a management accounting consultant, brings issues to life for students and allows for a real-life perspective on accounting. Throughout the text, examples, questions and problems allow students to practise the application of theory and techniques. This text combines in a single volume, the two single-subject texts by the same author, providing an economic, high-value alternative for the student to purchase. *Examples, questions and problems allow students to practise. *Application of theory and techniques.
650		0	_aAccounting. _91439
650		0	_aManagerial accounting. _9925
942			_2lcc _n0 _cBK
999			_c10430 _d10430