MTU Cork Library Catalogue

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Accounting theory and practice / M.W.E. Glautier, B. Underdown.

By: Glautier, M. W. E.
Contributor(s): Underdown, Brian.
Material type: materialTypeLabelBookPublisher: London : Pitman, 1994Edition: 5th ed.Description: xv, 784 p ; 25 cm. + pbk.ISBN: 0273604724 .Subject(s): AccountingDDC classification: 657
Contents:
Part 1: A theoretical framework -- Scope of accounting -- Accounting as an information system -- The role of accounting theory -- Part 2: Financial accounting - The historical cost approach -- Introduction -- Section 1: Financial accounting practice -- Financial accounting concepts -- Financial accounting standards -- The generation of financial accounting data -- Data processing and double-entry bookkeeping -- Standardized charts of accounts -- Section 2: Periodic measurement -- Double-entry bookkeeping and periodic measurement -- Losses in asset values and periodic measurement -- Preparing a profit and loss account and a balance sheet -- Reporting recorded assets and liabilities -- Section 3: The application of financial accounting method to corporate enterprises -- Financial accounting information for corporate enterprises -- Cash flow statements -- Interpreting and comparing financial reports -- Financial accounting for groups of companies -- Understanding consolidated financial statements -- Part 3: Financial reporting - Alternative valuation approaches -- Introduction -- Capital, value, income -- Accounting and economic concepts of income and value -- Current purchasing power accounting -- Current value accounting -- Part 4: Financial reporting - Extending the disclosure of information -- Introduction -- References -- Evaluation of current financial reporting practice -- Reporting to investors -- Reporting to employees -- Social responsibility accounting -- Part 5: Planning and control -- Introduction -- Section 1: A framework for planning and control -- The meaning of planning and control -- The cost accounting framework -- Section 2: Planning -- Long-range planning -- Planning capital expenditure -- Budgetary planning -- Cost-volume-profit analysis -- Variable costing -- Pricing -- Short-run tactical decisions -- Section 3: Control -- Organizing for control -- Standard costs and variance analysis -- The control of managed costs -- Behavioural aspects of performance evaluation.
Holdings
Item type Current library Call number Copy number Status Date due Barcode Item holds
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00160528
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00156523
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00016977
General Lending MTU Bishopstown Library Lending 657 (Browse shelf(Opens below)) 1 Available 00017130
Total holds: 0

Enhanced descriptions from Syndetics:

This volume has proved to be one of the most popular introductory accounting textbooks available. It successfully integrates financial and management accounting and offers the reader a lucid and perceptive synthesis of the theory and practice of modern accounting. It is ideal for first and second year accounting and business studies courses, professional examinations, MBA courses at business schools and practising accountants seeking a point of reference on issues and problems in current debate. developments in accounting. The text has been amended in order to cover the latest research, changes in legislation and the new accounting standards, including FRSs I to 3. New developments in management accounting are also dealt with in full in the final section of the book. New material on basic finance is included for the first time. appeal; is fully up-to-date with latest accounting standards including FRSs 1-3; includes new material on basic finance; is supported by a solutions manual; has a strong theoretical content; combines financial and management accounting; is comprehensive and readable. An ELBS edition is available.

Includes index.

Part 1: A theoretical framework -- Scope of accounting -- Accounting as an information system -- The role of accounting theory -- Part 2: Financial accounting - The historical cost approach -- Introduction -- Section 1: Financial accounting practice -- Financial accounting concepts -- Financial accounting standards -- The generation of financial accounting data -- Data processing and double-entry bookkeeping -- Standardized charts of accounts -- Section 2: Periodic measurement -- Double-entry bookkeeping and periodic measurement -- Losses in asset values and periodic measurement -- Preparing a profit and loss account and a balance sheet -- Reporting recorded assets and liabilities -- Section 3: The application of financial accounting method to corporate enterprises -- Financial accounting information for corporate enterprises -- Cash flow statements -- Interpreting and comparing financial reports -- Financial accounting for groups of companies -- Understanding consolidated financial statements -- Part 3: Financial reporting - Alternative valuation approaches -- Introduction -- Capital, value, income -- Accounting and economic concepts of income and value -- Current purchasing power accounting -- Current value accounting -- Part 4: Financial reporting - Extending the disclosure of information -- Introduction -- References -- Evaluation of current financial reporting practice -- Reporting to investors -- Reporting to employees -- Social responsibility accounting -- Part 5: Planning and control -- Introduction -- Section 1: A framework for planning and control -- The meaning of planning and control -- The cost accounting framework -- Section 2: Planning -- Long-range planning -- Planning capital expenditure -- Budgetary planning -- Cost-volume-profit analysis -- Variable costing -- Pricing -- Short-run tactical decisions -- Section 3: Control -- Organizing for control -- Standard costs and variance analysis -- The control of managed costs -- Behavioural aspects of performance evaluation.

Table of contents provided by Syndetics

  • 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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