Accounting-Theory and PracticeDescription |
Accounting Theory and Practice is a comprehensive and wide-ranging textbook on the theory and practice of modern financial and management accounting. It provides a theoretical framework for the understanding of accounting, and an appreciation of the purpose of various accounting practices. Accounting Theory and Practice is an essential text for first year and second year undergraduate degree courses in accounting, first year MBA courses, professional accountancy examinations and practising accountants who want a broader view of the accounting process.
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Features |
- Updated material on financial accounting standards and their effect on accounting procedures.
- Information on the combined code on Corporate Governance and its efforts at improving company reporting.
- Discussion of major changes in company taxation in recent years.
- An updated account of developments in social accounting.
- Inclusion of more scene-setting vignettes at the beginning of each chapter.
- Provides a truly comprehensive introduction to both the theory and the practice of financial and management accounting.
- Each chapter includes learning objectives, setting the scene boxes, detailed examples to show how theories are applied, fictional company financial statements and summaries.
- Contains self-assessment questions with answers provided at the back of the book. Also, end-of -chapter problems included where appropriate, with selected solutions given.
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Table of Contents |
PART 1 - A THEORETICAL FRAMEWORK
PART 2 - FINANCIAL ACCOUNTING - THE HISTORICAL COST APPROACH
Section 1 Financial accounting practice
Section 2 Periodic measurement
Section 3 - The application of financial accounting method to corporate enterprises
PART 3 - FINANCIAL REPORTING - ALTERNATIVE VALUATION APPROACHES
PART 4 - FINANCIAL REPORTING - EXTENDING THE DISCLOSURE OF INFORMATION
PART 5 - MANAGEMENT ACCOUNTING
Section 1 - Framework
Section 2 - Managerial decision making
Section 3 - Planning and control
Appendix: Solutions to self-assessment questions and problems
Index |
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Author |
Michel W E Glautier, BA (Commerce) is a qualified chartered secretary and has a doctorate in management sciences. He is a former Professor of Accounting at the Ecole Superieure des Sciences Economiques et Commerciales (ESSEC) in Paris.
Brian Underdown, BA, MA, ACMA was Professor in Accounting and Financial Management in the Sheffield University Management School.
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