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Accounting: A User/decision Perspective

Cameron Black, Fin Hamilton, Beverley Jackson

Open publisher page 5 citations

Abstract

Preface. I. ACCOUNTING IN CONTEXT. 1. Accounting in Perspective. 2. Accounting Information in Business Settings. 3. Information and the Accounting Information Systems (AIS). II. TRANSACTION PROCESSING SYSTEM - THE ACCOUNTING CYCLE. 4. Recording Accounting Transactions. 5. The Accounting Cycle - Ledgers and Journals. 6. The Accounting Cycle - Expanding the System. III. CONTROLLING OPERATIONS. 7. Result of Operations. 8. Financial Position I - Concepts, Liabilities and Owners' Equity. 9. Financial Position II - Assets. 10. Controlling Operations - Internal Control and Audit. 11. Accounting in the Public Sector and in Service Activities. 12. Budgets and Responsibility Accounting. 13. Cost Behaviour and Analysis. 14. Costing Systems. IV. TACTICAL DECISIONS. 15. Partnerships and Companies. 16. Multiple Entity Structures. 17. International Dimensions of Business and Accounting. 18. Financial Management - Process and Working Capital. 19. Financial Management - Financing the Firm. 20. Financial Management - Long-Term Investment of Funds. 21. Statements of Cash Flows and Taxation Issues. V. STRATEGIC DECISIONS. 22. Performance Evaluation. 23. Financial Statement Evaluation. 24. Strategic Planning and Accounting Input. Glossary. Index.

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Preface. I. ACCOUNTING IN CONTEXT. 1. Accounting in Perspective. 2. Accounting Information in Business Settings. 3. Information and the Accounting Information Systems (AIS). II. TRANSACTION PROCESSING SYSTEM - THE ACCOUNTING CYCLE. 4. Recording Accounting Transactions. 5. The Accounting Cycle - Ledgers and Journals. 6. The Accounting Cycle - Expanding the System. III. CONTROLLING OPERATIONS. 7. Result of Operations. 8. Financial Position I - Concepts, Liabilities and Owners' Equity. 9. Financial Position II - Assets. 10. Controlling Operations - Internal Control and Audit. 11. Accounting in the Public Sector and in Service Activities. 12. Budgets and Responsibility Accounting. 13. Cost Behaviour and Analysis. 14. Costing Systems. IV. TACTICAL DECISIONS. 15. Partnerships and Companies. 16. Multiple Entity Structures. 17. International Dimensions of Business and Accounting. 18. Financial Management - Process and Working Capital. 19. Financial Management - Financing the Firm. 20. Financial Management - Long-Term Investment of Funds. 21. Statements of Cash Flows and Taxation Issues. V. STRATEGIC DECISIONS. 22. Performance Evaluation. 23. Financial Statement Evaluation. 24. Strategic Planning and Accounting Input. Glossary. Index.

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Available abstract

Preface. I. ACCOUNTING IN CONTEXT. 1. Accounting in Perspective. 2. Accounting Information in Business Settings. 3. Information and the Accounting Information Systems (AIS). II. TRANSACTION PROCESSING SYSTEM - THE ACCOUNTING CYCLE. 4. Recording Accounting Transactions. 5. The Accounting Cycle - Ledgers and Journals. 6. The Accounting Cycle - Expanding the System. III. CONTROLLING OPERATIONS. 7. Result of Operations. 8. Financial Position I - Concepts, Liabilities and Owners' Equity. 9. Financial Position II - Assets. 10. Controlling Operations - Internal Control and Audit. 11. Accounting in the Public Sector and in Service Activities. 12. Budgets and Responsibility Accounting. 13. Cost Behaviour and Analysis. 14. Costing Systems. IV. TACTICAL DECISIONS. 15. Partnerships and Companies. 16. Multiple Entity Structures. 17. International Dimensions of Business and Accounting. 18. Financial Management - Process and Working Capital. 19. Financial Management - Financing the Firm. 20. Financial Management - Long-Term Investment of Funds. 21. Statements of Cash Flows and Taxation Issues. V. STRATEGIC DECISIONS. 22. Performance Evaluation. 23. Financial Statement Evaluation. 24. Strategic Planning and Accounting Input. Glossary. Index.

Key concepts: Accounting information system, Accounting, Management accounting, Accounting management, Financial accounting, Accounting standard, Mark-to-market accounting, Business

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