E-Book Overview
This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. This edition retains all of the classic features that have contributed to the book’s success particularly its clarity of expression within a sound conceptual framework. There is a strong emphasis on the 'why' rather than simply the 'what' and ‘how’.
E-Book Content
0273703692.qxd 18/4/06 10:53 Page 1 New to the fourth edition: ■ Fully in line with IFRS, but provides comparative analysis with UK GAAP where relevant. ■ New case study material including extracts from annual reports for companies such as The Body Shop, Sainsbury's, British Airports Authority, Matalan, Argos, Homebase, Burberry, Ottakers, Carphone Warehouse and BP. ■ Experience-driven conversations between two managers appear at intervals throughout the text, providing a valuable insight into the type of interpretative comment which the reader may find more taxing. These discussions allow a more candid examination of issues and problems within the subject. ■ Fully redesigned text to aid navigation and understanding for students, including a unique colourcoding system to make technical material more accessible. ■ Activity-based costing, strategic management accounting, the balanced scorecard and benchmarking are included in the main management accounting chapters. ■ The approach to teaching and learning focuses on subject-specific knowledge outcomes and generic skills outcomes, with end-of-chapter self-evaluation. ■ Questions are graded to test student understanding of chapter content, as well as skills in straightforward application of knowledge, and skills of problem solving and evaluation. Financial and Management Accounting: An Introduction is aimed at first-level undergraduates on business studies degrees taking introductory financial accounting and management accounting classes; first-level specialist accounting undergraduate students; introductory core accounting for MBA and postgraduate specialist Masters students (e.g. finance, actuarial studies), focusing on analysis through the accounting equation and a questioning approach to problem solving; and professional courses where accounting is introduced for the first time. The book is accompanied by a comprehensive support package for lecturers, arranged on a chapter-by-chapter basis and comprising the following: student lecture notes on a ‘fill the gaps’ basis; matching PowerPoint slides; graded questions to supplement those in chapters, including multiple choice questions; and solutions to questions in the book. Financial and Management Accounting An Introduction Fourth Edition Fourth Edition Pauline Weetman The author Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor of Accounting at the University of Strathclyde, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling and Heriot-Watt Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005. She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS. Financial and Management Accounting An Introduction This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. It retains all of the classic features that have contributed to the book’s success: clarity of expression, the focus on the accounting equation, student activities and 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. ISBN 0-273-70369-2 Cover image © Superst