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Accounting: Theory and Practice

Accounting: Theory and Practice

8th Edition

Michel Glautier, Brian Underdown, Deigan Morris

Oct 2010, Paperback, 864 pages
ISBN13: 9780273693857
ISBN10: 0273693859
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For over thirty years, students have benefitted from this comprehensive, theory-based guide to accounting, its application to management decision-making and its impact on our wider global society. In this substantially revised eighth edition of the text, the authors reflect contemporary developments in the subject while continuing to encourage critical analysis of the usefulness and relevance of accounting practices.

Part 1 Accounting Theory: An Overview Introduction
Chapter 1: Accountability and accounting (All New!)
Chapter 2: The scope of business accounting (All New!)
Chapter 3: Accounting as an information system
Chapter 4: The universality of business accounting method (All New!)
Chapter 5: International rules for business accounting (All New!)
Chapter 6: The scope and role of accounting theory

Part 2 Accounting Information
Chapter 7: Financial accounting statements
Chapter 8: Financial accounting concepts
Chapter 9: Financial accounting standards
Chapter 10: The generation of financial accounting data
Chapter 11: Data processing and double-entry bookkeeping
Chapter 12: Double-entry bookkeeping and periodic measurement
Chapter 13: Losses in asset values and periodic measurement
Chapter 14: Preparing an income statement and a balance sheet
Chapter 15: Reporting recorded assets and liabilities
Chapter 16: The processes of management
Chapter 17: Traditional cost accounting
Chapter 18: ABC and JIT
Chapter 19: Cost–volume– profit analysis
Chapter 20: Marginal costing
Chapter 21: Costs for Pricing
Chapter 22: Costs for short-run tactical decisions

Part 3 Accounting Information for Decision-Making
Chapter 23: Companies: their nature and regulation
Chapter 24: Published financial statements
Chapter 25: Statements of Cash-flows
Chapter 26: Interpreting and comparing financial statements
Chapter 27: Capital, value and income
Chapter 28: Accounting and economic concepts of income and value
Chapter 29: Accounting under monetary instability and market volatility (All New!)
Chapter 30: Reporting to investors
Chapter 31: Social accounting and the caring society (All New!)
Chapter 32: Budgeting for planning and control
Chapter 33: Organization for control
Chapter 34: Standard costs and variance analysis
Chapter 35: The control of managed costs
Chapter 36: Capital investment decisions
Chapter 37: Behavioural aspects of performance evaluation
Chapter 38: Managing profitability (All New!)

Part 4 Accounting for multinational corporations
Chapter 39: Financial reporting for groups of companies
Chapter 40: Understanding consolidated financial statements
Chapter 41: Management control systems design: a conceptual framework (All New)

  • Provides a comprehensive and long-lasting student companion, taking you from the basics of double-entry book-keeping to financial reporting, cost accounting and management control.
  • Helps you appreciate the nature of accounting and the purpose of accounting practices through an underpinning theoretical framework.
  • Discusses the evaluation of group financial performance, including the management control systems required for the effective functioning of complex organisations.
  • Poses self-assessment and problem questions within each chapter so you may test your skills.

Michel Glautieris a graduate of the Universities of Manchester and London and has a Doctorate in Management Sciences (with distinction) from the University of Paris. He was for many years Membre du Jury National du Diplôme d’Expertise Comptable in France. He has been Visiting Professor at universities and business schools in the USA and Australia and has extensive experience as an international business consultant. He is a former Professor of Accounting and Control at INSEAD, Fontainebleau.

Brian UnderdownBA, MA, ACMA was Professor in Accounting and Financial Management at Sheffield University Management School.

Deigan Morrisgraduated from the University of Nottingham and received his Doctorate from the University of Warwick. He has been Professor of Accounting and Control at INSEAD, Fontainebleau since 1972 and Area Co-ordinator until 2007. He remains active at INSEAD as Emeritus Professor. His teaching and consulting have involved multinational companies domiciled in Europe, North America, Asia and the Middle East.