Accounting theory and practice / M. W. E. (Michael William Edgard) Glautier, B. (Brian) Underdown

Contents

Pt. 1. A Theoretical Framework
1. Scope of accounting
2. Accounting as an information system
3. The role of accounting theory
Pt. 2. Financial Accounting - the Historical Cost Approach
4. Financial accounting statements
5. Financial accounting concepts
6. Financial accounting standards
7. The generation of financial accounting data
8. Data processing and double-entry bookkeeping
9. Double-entry bookkeeping and periodic measurement
10. Losses in asset values and periodic measurement
11. Preparing a profit and loss account and a balance sheet
12. Reporting recorded assets and liabilities
13. Companies: their nature and regulation
14. Published financial statements
15. Cash flow statements
16. Interpreting and comparing financial reports
17. Financial accounting for groups of companies
18. Understanding consolidated financial statements
Pt. 3. Financial Reporting - Alternative Valuation Approaches
19. Capital, value, income
20. Accounting and economic concepts of income and value
21. Accounting for changing prices
Pt. 4. Financial Reporting - Extending the Disclosure of Information
22. Reporting to investors
23. Reporting to employees
24. Social accounting
Pt. 5. Management Accounting
25. The processes of management
26. Traditional cost accounting
27. ABC and JIT
28. Cost-value-profit analysis
29. Marginal costing
30. Pricing
31. Short-run tactical decisions
32. Capital investment decisions
33. Budgeting for planning and control
34. Organizing for control
35. Standard costs and variance analysis
36. The control of managed costs
37. Behavioural aspects of performance evaluation
38. Strategic dimensions.