MARC details
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07111nam a22003017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20230704125803.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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230703b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781292251257 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
rda |
| Language of cataloging |
English |
| Transcribing agency |
MSULIB |
| Description conventions |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5636 ATR |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Atrill, Peter, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
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| Title |
Financial accounting for decision makers / |
| Statement of responsibility, etc |
created by Peter Atrill and Eddie McLaney. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Ninth edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Name of producer, publisher, distributor, manufacturer |
Pearson, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2019. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xxi, 594 pages: |
| Dimensions |
25 cm |
| 336 ## - CONTENT TYPE |
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| content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| media type term |
computer |
| media type code |
c |
| source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| carrier type term |
online resource |
| carrier type code |
cr |
| source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Front Cover<br/>Half Title Page<br/>Title Page<br/>Copyright Page<br/>Brief contents<br/>Contents<br/>Preface<br/>How to use this book<br/>Acknowledgements<br/>1 Introduction to accounting<br/>Introduction<br/>Learning outcomes<br/>What is accounting?<br/>Who are the users of accounting information?<br/>The conflicting interests of users<br/>How useful is accounting information?<br/>Providing a service<br/>Weighing up the costs and benefits<br/>Accounting as an information system<br/>Management accounting and financial accounting<br/>Scope of this book<br/>The changing face of accounting Accounting for business<br/>What is the purpose of a business?<br/>What kinds of business ownership exist?<br/>How are businesses organised?<br/>The quest for wealth creation<br/>Meeting the needs of other stakeholders<br/>Balancing risk and return<br/>Reasons to be ethical<br/>Not-for-profit organisations<br/>Summary<br/>Key terms<br/>References<br/>Further reading<br/>Critical review questions<br/>2 Measuring and reporting financial position<br/>Introduction<br/>Learning outcomes<br/>The major financial statements<br/>an overview<br/>The statement of financial position<br/>The effect of trading transactions Classifying assets<br/>Classifying claims<br/>Statement layouts<br/>Capturing a moment in time<br/>The role of accounting conventions<br/>Money measurement<br/>Valuing assets<br/>Meeting user needs<br/>Self-assessment question<br/>Summary<br/>Key terms<br/>Reference<br/>Further reading<br/>Critical review questions<br/>Exercises<br/>3 Measuring and reporting financial performance<br/>Introduction<br/>Learning outcomes<br/>The income statement<br/>Different roles<br/>Income statement layout<br/>Further issues<br/>Recognising revenue<br/>Recognising expenses<br/>Profit, cash and accruals accounting<br/>Depreciation Costing inventories<br/>Trade receivables problems<br/>Uses and usefulness of the income statement<br/>Self-assessment question<br/>Summary<br/>Key terms<br/>Further reading<br/>Critical review questions<br/>Exercises<br/>4 Accounting for limited companies (1)<br/>Introduction<br/>Learning outcomes<br/>The main features of limited companies<br/>Legal safeguards<br/>Public and private companies<br/>Taxation<br/>The role of the Stock Exchange<br/>Capital market efficiency<br/>Managing a company<br/>Financing limited companies<br/>Share capital<br/>Reserves<br/>Bonus shares<br/>Share capital jargon<br/>Borrowings Raising share capital<br/>Withdrawing equity<br/>The main financial statements<br/>Dividends<br/>Self-assessment question<br/>Summary<br/>Key terms<br/>References<br/>Further reading<br/>Critical review questions<br/>Exercises<br/>5 Accounting for limited companies (2)<br/>Introduction<br/>Learning outcomes<br/>The directors' duty to account<br/>The need for accounting rules<br/>Sources of accounting rules<br/>Problems with standards<br/>Accounting rules or accounting choice?<br/>The need for a conceptual framework<br/>The IASB framework<br/>The auditors' role<br/>The framework of annual financial reports |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
"This text provides a comprehensive introduction to financial accounting. It is aimed at students who are not majoring in accounting as well as those who are. Those studying introductory- level financial accounting as part of their course in business, economics, hospitality management, tourism, engineering, or some other area, should find that the text provides complete coverage of the material at the level required. Students who are majoring in accounting should find the text a useful introduction to the main principles, which can serve as a foundation for further study. The main focus of the text is on the ways in which financial statements and financial information can improve the quality of decision making. To ensure that readers understand the practical implications of the subject, there are, throughout the text, numerous illustrative extracts using commentary from company reports, survey data and other sources. Although some technical issues are dealt with in the text, the main emphasis throughout is on basic principles and underlying concepts. In this tenth edition, we have taken the opportunity to make improvements, including those suggested by students and lecturers who used the previous edition. We have rewritten some material to make it more understandable to readers, and have also increased the number of diagrams. The number of examples from real life have been expanded, as have the number of activities. We have also incorporated developments to International Financial Reporting Standards. Recent developments in auditing are discussed and explained. The text is written in an 'open-learning' style. This means that there are numerous integrated activities, worked examples and questions throughout the text to help you to understand the subject fully. In framing these questions and tasks, we have tried to encourage critical thinking by requiring analysis and evaluation of various concepts and techniques. You are encouraged to interact with the material and to check your progress continually. Irrespective of whether you are using the text as part of a taught course or for personal study, we have found that this approach is more 'user-friendly' and makes it easier for you to learn. We recognise that most of you will not have studied financial accounting before and, therefore, we have tried to write in a concise and accessible style, minimising the use of technical jargon. We have also tried to introduce topics gradually, explaining everything as we go. Where technical terminology is unavoidable we try to provide clear explanations. You will find all of the key terms highlighted in the text, and then listed at the end of each chapter with a page reference. All of these key terms are also listed alphabetically, with a concise definition, in the glossary given in Appendix B. This should provide a convenient point of reference from which to revise. A further important consideration in helping you to understand and absorb the topics covered is the design of the text itself. The page layout and colour scheme have been carefully considered to allow for the easy navigation and digestion of material. The layout features a large page format, an open design, and clear signposting of the various features and assessment material. We hope that you will find the text both readable and helpful"-- |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Decision making. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
McLaney, E. J., |
| Relator term |
author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Print version: |
| Main entry heading |
Atrill, Peter. |
| Title |
Financial accounting for decision makers |
| Edition |
Tenth edition. |
| Place, publisher, and date of publication |
Harlow, England ; New York : Pearson, 2022 |
| International Standard Book Number |
9781292409184 |
| Record control number |
(DLC) 2021043193 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Book |