Financial and Management Accounting : (Record no. 36668)

000 -LEADER
fixed length control field 11594nam a22004813i 4500
001 - CONTROL NUMBER
control field EBC5137083
003 - CONTROL NUMBER IDENTIFIER
control field MiAaPQ
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20191009123152.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cnu||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 191009s2010 xx o ||||0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781405899260
-- (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9780273718413
035 ## - SYSTEM CONTROL NUMBER
System control number (MiAaPQ)EBC5137083
035 ## - SYSTEM CONTROL NUMBER
System control number (Au-PeEL)EBL5137083
035 ## - SYSTEM CONTROL NUMBER
System control number (CaONFJC)MIL288766
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1024279324
040 ## - CATALOGING SOURCE
Original cataloging agency MiAaPQ
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency MiAaPQ
Modifying agency MiAaPQ
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5635
082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Weetman, Pauline.
245 10 - TITLE STATEMENT
Title Financial and Management Accounting :
Remainder of title An Introduction.
250 ## - EDITION STATEMENT
Edition statement 5th ed.
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Welwyn Garden City :
Name of publisher, distributor, etc Pearson Education UK,
Date of publication, distribution, etc 2010.
264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc �2011.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (826 pages)
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Cover -- Financial and Management Accounting -- Contents in brief -- Contents -- Preface to the fifth edition -- Guided tour of the book -- Publisher's acknowledgements -- Financial Accounting -- Part 1 A conceptual framework: setting the scene -- Who needs accounting? -- Real World Case -- Learning outcomes -- Introduction -- The development of a conceptual framework -- Framework for the preparation and presentation of financial statements -- Types of business entity -- Users and their information needs -- General purpose or specific purpose financial statements? -- Stewards and agents -- Who needs financial statements? -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: introduction to the terminology of business transactions -- Test your understanding -- A systematic approach to financial reporting: the accounting equation -- Real World Case -- Learning outcomes -- Introduction -- The accounting equation -- Defining assets -- Examples of assets -- Recognition of assets -- Defining liabilities -- Examples of liabilities -- Recognition of liabilities -- Defining the ownership interest -- Recognition -- Changes in the ownership interest -- Assurance for users of financial statements -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: debit and credit bookkeeping -- Test your understanding -- Financial statements from the accounting equation -- Real World Case -- Learning outcomes -- Introduction -- Who is in charge of the accounting system? -- The accounting period -- The statement of financial position (balance sheet) -- The income statement (profit and loss account).
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note The statement of cash flows -- Usefulness of financial statements -- Summary -- Questions -- Test your understanding -- Application -- Activities for study groups -- Supplement: using the accounting equation to analyse transactions -- Test your understanding -- Ensuring the quality of financial statements -- Real World Case -- Learning outcomes -- Introduction -- Qualitative characteristics of financial statements -- Measurement in financial statements -- Views on prudence -- Regulation of financial reporting -- Reviewing published financial statements -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Part 2 Reporting the transactions of a business -- Accounting information for service businesses -- Real World Case -- Learning outcomes -- Introduction -- Analysing transactions using the accounting equation -- Illustration of accounting for a service business -- A process for summarising the transactions: a spreadsheet -- Financial statements as a means of communication -- Summary -- Questions -- Test your understanding -- Application -- Supplement: recording transactions in ledger accounts - a service business -- Test your understanding -- Accounting information for trading businesses -- Real World Case -- Learning outcomes -- Introduction -- Goods purchased for resale -- Manufacturing goods for resale -- Illustration of accounting for a trading business -- A process for summarising the transactions: a spreadsheet -- Financial statements of M. Carter, wholesaler -- Summary -- Questions -- Test your understanding -- Application -- Supplement: recording transactions in ledger accounts: a trading business -- Test your understanding -- Part 3 Recognition in financial statements -- Published financial statements -- Real World Case.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Learning outcomes -- Introduction -- International influences -- Accounting framework -- Statement of financial position (balance sheet) -- Income statement (profit and loss account) -- Statement of cash flows -- Group structure of companies -- Group financial statements -- Small and medium-sized entities (SMEs) -- Beyond the annual report -- Summary -- Further reading -- Useful websites -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement 7.1: information to be presented on the face of the balance sheet, as required by IAS 1 -- Supplement 7.2: balance sheet format 1, as prescribed by the Companies Act 2006 -- Supplement 7.3: information to be presented on the face of the Income Statement as required by IAS 1 -- Supplement 7.4: UK Companies Act profit and loss account format 1 - list of contents -- Non-current (fixed) assets -- Real World Case -- Learning outcomes -- Introduction -- Definitions -- Recognition -- Users' needs for information -- Information provided in the financial statements -- Usefulness of published information -- Depreciation: an explanation of its nature -- Reporting non-current (fixed) assets and depreciation in financial statements -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: recording non-current (fixed) assets and depreciation -- Test your understanding -- Current assets -- Real World Case -- Learning outcomes -- Introduction -- Definitions -- The working capital cycle -- Recognition -- Users' needs for information -- Information provided in the financial statements -- Measurement and recording -- Inventories (stocks) of raw materials and finished goods -- Receivables (debtors).
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Prepayments -- Revenue recognition -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: bookkeeping entries for (a) bad and doubtful debts -- and (b) prepayments -- Test your understanding -- Current liabilities -- Real World Case -- Learning outcomes -- Introduction -- Definitions -- Recognition -- Users' needs for information -- Information provided in the financial statements -- Measurement and recording -- Accruals and the matching concept -- Liabilities for taxation -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: bookkeeping entries for accruals -- Test your understanding -- Provisions and non-current (long-term) liabilities -- Real World Case -- Learning outcomes -- Introduction -- Users' needs for information -- Information provided in the financial statements -- Provisions -- Deferred income -- Non-current (long-term) liabilities -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Supplement: bookkeeping entries for provisions and deferred income -- Test your understanding -- Ownership interest -- Real World Case -- Learning outcomes -- Introduction -- Definition and recognition -- Presentation of ownership interest -- Statement of changes in equity -- Users' needs for information -- Information provided in the financial statements -- Dividends -- Issue of further shares on the Stock Exchange -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Supplement: a spreadsheet for adjustment to a trial balance at the end of the accounting period -- Test your understanding -- Part 4 Analysis and issues in reporting -- Ratio analysis -- Real World Case -- Learning outcomes -- Introduction -- A note on terminology -- Systematic approach to ratio analysis -- Investors' views on risk and return -- Pyramid of ratios -- Use and limitations of ratio analysis -- Worked example of ratio analysis -- Linking ratios to the statement of cash flows -- Summary -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Reporting corporate performance -- Real World Case -- Learning outcomes -- Introduction -- Operating and financial review (OFR) and business review -- Other guidance in analysis -- Segmental information -- Off-balance-sheet finance -- Corporate social responsibility -- Corporate governance -- Developing issues: 'present fairly' and 'true and fair view' -- Measurement of value -- Developing issues: how valid is the stakeholder model? -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Activities for study groups -- Notes and references -- Reporting cash flows -- Real World Case -- Learning outcomes -- Introduction -- Cash and cash equivalents -- The direct method and the indirect method -- Preparing a statement of cash flows: the indirect method -- Preparing a statement of cash flows: the direct method -- Interpretation of cash flow information -- Illustration -- Summary -- Further reading -- Questions -- Test your understanding -- Application -- Problem solving and evaluation -- Notes and references -- Management Accounting -- Part 5 Setting the scene and defining the basic tools of management accounting -- Functions of management accounting -- Real World Case -- Learning outcomes -- Introduction.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Meeting the needs of internal users.
520 ## - SUMMARY, ETC.
Summary, etc This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. The fifth edition retains all of the classic features that have contributed to the book’s success such as, clarity of expression, the focus on the accounting equation, student activities, real-life commentaries running through each chapter, and the inclusion of the Safe and Sure Annual Report as a real world example of a listed company.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on publisher supplied metadata and other sources.
590 ## - LOCAL NOTE (RLIN)
Local note Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Weetman, Pauline
Title Financial and Management Accounting : An Introduction
Place, publisher, and date of publication Welwyn Garden City : Pearson Education UK,c2010
International Standard Book Number 9780273718413
797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN)
Corporate name or jurisdiction name as entry element ProQuest (Firm)
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://ezproxy01.ny.edu.hk:2048/login?url=https://ebookcentral.proquest.com/lib/ircp3g4/detail.action?docID=5137083
Public note Click to View

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