Accounting practice.

By: Glautier, M.W.EContributor(s): Underdown, BMaterial type: TextTextPublication details: London : Pitman Pub., 1994Edition: 4th EditionDescription: vii, 462 pISBN: 9780273604730 ; 0273604732Subject(s): Accounting | Accountancy | Comptabilité | Comptabilité -- Problèmes et exercices | Rechnungswesen | AccountancyDDC classification: 657
Contents:
Part 1: Financial Accounting - The financial accounting framework; Profit measurement and the final accounts; Period profit measurement: some further adjustments; recognition and depreciation; Partnership and limited companies; Control of working capital; Accounting concepts and the need for standards / Interpretation, valuation and inflation. Part 2: Accounting for Planning and Control - Basic cost accounting: Long-range planning and capital budgeting; Budgeting for profitability; Cost analysis for short-term tactical decisions; The control of profitability. Part 3: Case Problems and Analysis - Index.
Summary: An introduction to the practical aspects of financial and management accounting. This edition addresses changes in financial accounting practice brought about by new legislation and accounting standards, including FRSs 1 to 3. Developments in management-based accounting are also covered.
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Included Index

Part 1: Financial Accounting - The financial accounting framework; Profit measurement and the final accounts; Period profit measurement: some further adjustments; recognition and depreciation; Partnership and limited companies; Control of working capital; Accounting concepts and the need for standards / Interpretation, valuation and inflation. Part 2: Accounting for Planning and Control - Basic cost accounting: Long-range planning and capital budgeting; Budgeting for profitability; Cost analysis for short-term tactical decisions; The control of profitability. Part 3: Case Problems and Analysis - Index.

An introduction to the practical aspects of financial and management accounting. This edition addresses changes in financial accounting practice brought about by new legislation and accounting standards, including FRSs 1 to 3. Developments in management-based accounting are also covered.

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