Accounting for Managers 4e
ISBN-13: 9781844809127 / ISBN-10: 1844809129
Accounting for Managers is an established introductory survey text.
The approach taken emphasises the conceptual underpinnings of the subject, and views it from the point of view of managers’ need for information. Not least the book emphasises the increasing importance of general managers understanding the role played by their accounting and financial management colleagues.
The book gives an appreciation of the three traditional subject divisions of financial accounting, management accounting and finance. The book is broad in scope and encompasses accounting for public sector as well as private sector organisations.
The book gives students on executive or general MBA courses an overview of the role of accounting and finance in business, and is also suitable for undergraduates of business and management studies.
- Wide topic coverage of financial accounting, management accounting and finance in one set of covers
- Coverage of public and not for profit accounting issues
- Discursive narrative style suitable for a more mature MBA readership
PART 1. ACCOUNTING AND THE ORGANISATION.
1. The nature and purpose of accounting and its management interface
2. The organisational context of accounting.
PART 2. COST AND MANAGEMENT ACCOUNTING.
3. Cost concepts and measurement.
4. Cost analysis for management decisions.
5. Budgetary planning and control.
6. Internal performance, evaluation and transfer pricing.
PART 3. BUSINESS FINANCE.
7. Accounting and longer-term decision making.
8. Financing business operations.
9. Capital structure and dividend decisions.
1.0 Business reorganisation.
PART 4. FINANCIAL REPORTING.
11. The principles and regulation of external financial reporting.
12. Obtaining useful information from financial statements.
13. Auditing and management.
14. Accounting and working capital management.
15. Business taxation.
PART 5. ISSUES IN ACCOUNTING.
16. Accounting for supply chain management
17. Accounting for governance and ethics.
18. Accounting for social responsibility and the environment.
19. Strategic business accounting.
- The contents of the book have been rationalised and reorganised into a tighter 19-chapter structure
- Two new chapters are introduced: 16 Accounting for Supply Chain Management and 17 Governance and Ethics
- Chapters 3, 4 and 5 of the current edition, that deal with the main accounting statements and reporting requirements, have been consolidated into one chapter, Chapter 11.
- Those parts of the book that cover financial reporting will now be based on International Financial Reporting Standards (mainly Chapter 11), reflecting their increasing importance
John Glynn is Professor and Director of Canterbury Business School Kent.
Michael Murphy is a Lecturer in Accounting at the Canterbury Business School, Kent.