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Accounting Practice is an introduction to the practical aspects of financial and management accounting. This new edition addresses the many changes in financial accounting practice brought about by new legislation and accounting standards, including FRSs I to 3. The latest developments in management accounting, such as activity-based costing, are also dealt with in full. Each chapter provides a concise coverage of the basics of the subject under discussion, followed by a selection of graded problems. In this edition, answers to half of the problems are included in the back of the book, the other half are published separately in an accompanying lecturer's guide. The book ends with a number of case problems which test the understanding of the concepts and techniques described in the book.
Part 1: Financial Accounting - The financial accounting framework; Profit measurement and the final accounts; Period profit measurement: some further adjustments; recognition and depreciation; Partnership and limited companies; Control of working capital; Accounting concepts and the need for standards / Interpretation, valuation and inflation. Part 2: Accounting for Planning and Control - Basic cost accounting: Long-range planning and capital budgeting; Budgeting for profitability; Cost analysis for short-term tactical decisions; The control of profitability. Part 3: Case Problems and Analysis - Index.
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- ID: 9780273604730
4th Revised edition
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