Part IV: Supporting Information
by Paul M. Collier
Accounting for Managers: Interpreting Accounting Information for Decision Making, 4th Edition
- Cover
- Contents
- Title
- Copyright
- Dedication
- Preface to the Fourth Edition
- About the Author
- Acknowledgements
- Part I: Context of Accounting
- Chapter 1: Introduction to Accounting
- Accounting, accountability and the account
- Introducing the functions of accounting
- A short history of accounting
- The role of financial accounting
- The role of management accounting
- Recent developments in accounting
- The relationship between financial accounting and management accounting
- A critical perspective
- Conclusion
- References
- Questions
- Chapter 2: Accounting and its Relationship to Shareholder Value and Corporate Governance
- Chapter 3: Recording Financial Transactions and the Principles of Accounting
- Chapter 4: Management Control, Accounting and its Rational-Economic Assumptions
- Chapter 5: Interpretive and Critical Perspectives on Accounting and Decision Making
- Chapter 1: Introduction to Accounting
- Part II: The Use of Financial Statements for Decision Making
- Chapter 6: Constructing Financial Statements: IFRS and the Framework of Accounting
- International Financial Reporting Standards (IFRS)
- Framework for the Preparation and Presentation of Financial Statements
- True and fair view
- Reporting profitability: the Statement of Comprehensive Income
- Reporting financial position: the Statement of Financial Position
- Accruals accounting
- Depreciation
- Specific IFRS accounting treatments
- Reporting cash flow: the Statement of Cash Flows
- Differences between the financial statements
- A theoretical perspective on financial statements
- A critical perspective on financial statements and accounting standards
- Conclusion
- Reference
- Websites
- Appendix: IFRS as at 1 January 2011
- Questions
- Chapter 7: Interpreting Financial Statements
- Annual Reports
- The context of financial statements
- Ratio analysis
- Profitability
- Liquidity
- Gearing
- Activity/efficiency
- Working capital
- Managing receivables
- Managing inventory
- Managing payables
- Managing working capital
- Shareholder return
- The relationship between financial ratios
- Interpreting financial statements using ratios
- Using the Statement of Cash Flows
- Limitations of ratio analysis
- Alternative theoretical perspectives on financial statements
- Intellectual capital
- Institutional theory
- Corporate social responsibility
- Sustainability and the ‘triple bottom line’
- Applying different perspectives to financial statements
- Conclusion
- References
- Website
- Questions
- Chapter 8: Accounting for Inventory
- Chapter 6: Constructing Financial Statements: IFRS and the Framework of Accounting
- Part III: Using Accounting Information for Decision Making, Planning and Control
- Chapter 9: Accounting and Information Systems
- Chapter 10: Marketing Decisions
- Chapter 11: Operating Decisions
- The operations function
- Managing operations – manufacturing
- Managing operations – services
- Accounting for the cost of spare capacity
- Capacity utilization and product mix
- Theory of Constraints
- Operating decisions: relevant costs
- Total quality management and the cost of quality
- Environmental cost management
- Conclusion
- References
- Questions
- Chapter 12: Human Resource Decisions
- Chapter 13: Overhead Allocation Decisions
- Cost classification
- The overhead allocation problem
- Shifts in management accounting thinking
- Alternative methods of overhead allocation
- Activity-based costing
- Differences between absorption and activity-based costing
- Contingency theory
- International comparisons
- Behavioural implications of management accounting
- Conclusion
- References
- Questions
- Chapter 14: Strategic Investment Decisions
- Chapter 15: Performance Evaluation of Business Units
- Chapter 16: Budgeting
- Chapter 17: Budgetary Control
- Chapter 18: Strategic Management Accounting
- Part IV: Supporting Information
- Introduction to the Readings
- Reading A
- How Cost Accounting Distorts Product Costs
- Reading B
- Research in Management Control: An Overview of its Development
- Reading C
- Managerial Accounting Research: The Contributions of Organizational and Sociological Theories
- Reading D
- Accounting and Organizational Cultures: A Field Study of the Emergence of a New Organizational Reality
- Introduction to the Readings
- Glossary of Accounting Terms
- Solutions to Questions
- Index
Part IV
Supporting Information
Part IV contains the following supplementary material:
- Introduction to the Readings
- Glossary of Accounting Terms
- Solutions to Questions
- Index
-
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