Financial Accounting for Decision Makers, 10th Edition (PDF)

 
 
PEARSON (Verlag)
  • 10. Auflage
  • |
  • erschienen am 3. Januar 2022
 
E-Book | PDF mit Adobe-DRM | Systemvoraussetzungen
978-1-292-40911-5 (ISBN)
 

For Financial Accounting modules on undergraduate and MBA courses.


Understand financial accounting principles and techniques, and develop skills to make informed business decisions

An accessible introduction to the subject from two highly regarded accounting authors, Financial Accounting for Decision Makers, 10th edition by Peter Atrill & Eddie McLaney focuses on the ways in which financial statements and information can be used to improve the quality of decision making. Updated with examples that show the pressure facing industries as a result of the Covid-19 pandemic, the book regularly illustrates the outworking of financial accounting in real business issues. It maintains a clear, friendly style throughout, and is essential reading whether you are on an accounting degree or studying financial accounting modules within other disciplines.


'My many students and I have used this book for years now and would highly recommend it to anyone looking for a very accessible introduction to financial reporting.'

Dr Andrew McFaull, Deputy Programme Director of BSc Accounting and Finance, King's College London


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10. Auflage
  • Englisch
Pearson ITP
978-1-292-40911-5 (9781292409115)
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Peter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School, University of Plymouth.

Eddie McLaney is an academic author with many years' experience of teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School, University of Plymouth.

BRIEF CONTENTS

Preface

How to use this book

  • 1.Introduction to accounting
  • 2.Measuring and reporting financial position
  • 3.Measuring and reporting financial performance
  • 4.Accounting for limited companies (1)
  • 5.Accounting for limited companies (2)
  • 6.Measuring and reporting cash flows
  • 7.Recognisingand reporting assets and liabilities
  • 8.Analysingand interpreting financial statements (1)
  • 9.Analysingand interpreting financial statements (2)
  • 10.Reporting the financial results of groups of companies
  • 11.Increasing the scope of financial reporting
  • 12.Governing a company

Appendix A Recording financial transactions

Appendix B Glossary of key terms

Appendix C Solutions to self-assessment questions

Appendix D Solutions to critical review questions

Appendix E Solutions to selected exercises

Index


CONTENTS IN FULL

Preface

How to use this book


1.Introduction to accounting

Introduction

Learning outcomes

What is accounting?

Who are the users of accounting information?

The conflicting interests of users

How useful is accounting information?

Providing a service

Weighing up the costs and benefits

Accounting as an information system

Management accounting and financial accounting

Scope of this book

The changing face of accounting

Accounting for business

What is the purpose of a business?

What kinds of business ownership exist?

How are businesses organised?

The quest for wealth creation

Meeting the needs of other stakeholders

Balancing risk and return

Accounting for ethics

Not-for-profit organisations

Summary

Key terms

References

Further reading

Critical review questions


2.Measuring and reporting financial position

Introduction

Learning outcomes

The major financial statements - an overview

The statement of financial position

The effect of trading transactions

Classifying assets

Classifying claims

Statement layouts

Capturing a moment in time

The role of accounting conventions

Money measurement

Valuing assets

Meeting user needs

Self-assessment question

Summary

Key terms

Reference

Further reading

Critical review questions

Exercises


3.Measuring and reporting financial performance

Introduction

Learning outcomes

The income statement

Different roles

Income statement layout

Further issues

Recognising revenue

Recognising expenses

Profit, cash and accruals accounting

Depreciation

Costing inventories

Trade receivables problems

Uses and usefulness of the income statement

Self-assessment question

Summary

Key terms

Further reading

Critical review questions

Exercises


4.Accounting for limited companies (1)

Introduction

Learning outcomes

The main features of limited companies

Legal safeguards

Public and private companies

Taxation

The major financial statements - an overview

The statement of financial position

The effect of trading transactions

Classifying assets

Classifying claims

Statement layouts

Capturing a moment in time

The role of accounting conventions

Money measurement

Valuing assets

Meeting user needs

Self-assessment question

Summary

Key terms

Reference

Further reading

Critical review questions

Exercises


5.Accounting for limited companies (2)

Introduction

Learning outcomes

The directors' duty to account

The need for accounting rules

Sources of accounting rules

Problems with standards

Accounting rules or accounting choice?

The need for a conceptual framework

The IASB framework

The auditors' role

The framework of annual financial reports

Presenting the financial statements

Management commentary

Directors' report

Strategic report

Accounting standards and accounting policies

Creative accounting

Self-assessment question

Summary

Key terms

References

Further reading

Critical review questions

Exercises


6.Measuring and reporting cash flows

Introduction

Learning outcomes

Why is cash so important?

The statement of cash flows and its relation to the other financial

statements

The relationship between the financial statements

The main features of the statement of cash flows

A definition of cash and cash equivalents

The layout of the statement of cash flows

The normal direction of cash flows

Preparing the statement of cash flows

Reconciliation of liabilities from financing activities

What does the statement of cash flows tell us?

Problems with IAS 7

Self-assessment question

Summary

Key terms

Reference

Further reading

Critical review questions

Exercises


7.Recognisingand reporting assets and liabilities

Introduction

Learning outcomes

Provisions, contingent liabilities and contingent assets

Provisions

Contingent liabilities

Contingent assets

Internally generated intangible assets

Leases

Borrowing costs

Self-assessment question

Summary

Key terms

Further reading

Critical review questions

Exercises

Appendix: Time value of money


8.Analysing and interpreting financial statements (1)

Introduction

Learning outcomes

Financial ratios

Financial ratio classifications

The need for comparison

Calculating the ratios

A brief overview

Profitability

Efficiency

Relationship between profitability and efficiency

Liquidity

Operating cash cycle

Financial gearing

Self-assessment question

Summary

Key terms

Further reading

Critical review questions

Exercises


9.Analysing and interpreting financial statements (2)

Introduction

Learning outcomes

Investment ratios

Financial ratios and the problem of overtrading

Key performance indicators

Common-size financial statements

Trend analysis

Using ratios to predict financial failure

Limitations of ratio analysis

Self-assessment question

Summary

Key terms

References

Further reading

Critical review questions

Exercises


10.Reporting the financial results of groups of companies

Introduction

Learning outcomes

What is a group of companies?

How do groups arise?

Types of group relationship

Preparing a consolidated statement of financial position

Inter-company assets and claims

Goodwill arising on consolidation and asset carrying amounts

Preparing a consolidated income statement

Inter-company trading

The statement of comprehensive income

Consolidated statement of cash flows

Accounting for less than a controlling interest - associate companies

The argument against consolidation

Self-assessment question

Summary

Key terms

Further reading

Critical review questions

Exercises


11.Increasing the scope of financial reporting

Introduction

Learning outcomes

The development of financial reporting

From stewardship to decision making

Segmental financial reports

Summary financial statements

Interim financial statements

The value added statement

Accounting for inflation

Self-assessment question

Summary

Key terms

References

Further reading

Critical review questions

Exercises


12.Governing a company

Introduction

Learning outcomes

Corporate governance

The board of directors

The UK Corporate Governance Code

Tasks of the board

Chairing the board

The role of non-executive directors

The audit process

Remunerating directors

Performance measures

Assessing board performance

The rise of shareholder activism

Self-assessment question

Summary

Key terms

References

Further reading

Critical review questions

Exercises


Appendix A Recording financial transactions

Introduction

Learning outcomes

The basics of double-entry bookkeeping

Recording trading transactions

Balancing accounts and the trial balance

Preparing the financial statements (final accounts)

The ledger and its division

Summary

Key terms

Further reading

Exercises

Appendix B Glossary of key terms

Appendix C Solutions to self-assessment questions

Appendix D Solutions to critical review questions

Appendix E Solutions to selected exercises

Index

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