Get a critical understanding of the 'why' behind the 'what' in Financial Management Accounting. Financial & Management Accounting: An Introduction, 8th edition is a core textbook in the field, written by leading expert teacher in Accounting, Pauline Weetman. An essential learning resource for undergraduates on Business Studies degrees, Accounting courses, or MBA students and professionals, this comprehensive introduction will provide the foundation you need for your course, presenting a more critical approach to the subject. The eighth edition of the text retains all the features that have contributed to the book's popularity: with its clear and accessible writing style, focus on the accounting equation, and extensive use of real-world case studies, the book aims to guide you through the 'why' and not just the 'what' of financial and management accounting. Key features include: Definitions and terminology aligned with the 2018 IASB Conceptual Framework Content fully up-to-date with the International Financial Reporting Standards (IFRS) New case studies giving examples from real-world companies Focus on specific knowledge outcomes with end-of-chapter self-evaluation Questions graded according to difficulty, allowing you to test your understanding Activities aligned to each section of a chapter, encouraging students to explore and consider issues from different viewpoints With a range of activities throughout the chapters that encourage you to explore and consider issues from different viewpoints, this market-leading text is a fundamental learning resource and introduction to the field.
Contents in Brief Preface to the eighth edition Publisher s acknowledgements FINANCIAL 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 Part 3 Recognition in financial statements Published financial statements Non-current (fixed) assets Current assets Current liabilities Provisions and non-current (long-term) liabilities Ownership interest Part 4 Analysis and issues in reporting Ratio analysis Reporting corporate performance Reporting cash flows MANAGEMENT ACCOUNTING 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 Planning and control 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 Information extracted from annual report of Safe and Sure Group plc, used throughout Financial Accounting Solutions to numerical and technical questions in Financial Accounting Solutions to numerical and technical questions in Management Accounting Index
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