دسترسی نامحدود
برای کاربرانی که ثبت نام کرده اند
برای ارتباط با ما می توانید از طریق شماره موبایل زیر از طریق تماس و پیامک با ما در ارتباط باشید
در صورت عدم پاسخ گویی از طریق پیامک با پشتیبان در ارتباط باشید
برای کاربرانی که ثبت نام کرده اند
درصورت عدم همخوانی توضیحات با کتاب
از ساعت 7 صبح تا 10 شب
ویرایش: [10 ed.]
نویسندگان: Peter Atrill. Eddie McLaney
سری:
ISBN (شابک) : 1292409150, 9781292409153
ناشر: Pearson
سال نشر: 2022
تعداد صفحات: 631
[632]
زبان: English
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود)
حجم فایل: 21 Mb
در صورت تبدیل فایل کتاب Financial Accounting for Decision Makers 10th Edition Book and MyLab Accounting Pack به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب کتاب حسابداری مالی برای تصمیم گیرندگان ویرایش دهم و بسته حسابداری MyLab نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
برای ماژول های حسابداری مالی در دوره های کارشناسی و MBA. اصول و تکنیکهای حسابداری مالی را درک کنید و مهارتهایی را برای تصمیمگیری آگاهانه کسبوکار توسعه دهید. مقدمهای در دسترس از دو نویسنده حسابداری بسیار معتبر، حسابداری مالی برای تصمیمگیرندگان، ویرایش دهم توسط پیتر آتریل
For Financial Accounting modules on undergraduate and MBA courses. Understand financial accounting principles and techniques, and develop skills to make informed business decisions An accessible introduction to the subject from two highly regarded accounting authors, Financial Accounting for Decision Makers, 10th edition by Peter Atrill & Eddie McLaney focuses on the ways in which financial statements and information can be used to improve the quality of decision making. Updated with examples that show the pressure facing industries as a result of the * pandemic, the book regularly illustrates the outworking of financial accounting in real business issues. It maintains a clear, friendly style throughout, and is essential reading whether you are on an accounting degree or studying financial accounting modules within other disciplines. ‘My many students and I have used this book for years now and would highly recommend it to anyone looking for a very accessible introduction to financial reporting.’ Dr Andrew McFaull, Deputy Programme Director of BSc Accounting and Finance, King's College London Instructors, personalize learning with MyLab Accounting By combining trusted author content with digital tools and a flexible platform, MyLab personalises the learning experience and improves results for each student. MyLab Accounting for this edition includes over 1200 questions that can be assigned to students. If you would like to purchase both the physical text and MyLab Accounting search for: 9781292409153 Financial Accounting for Decision Makers 10th edition with MyLab Accounting Package consists of: 9781292409184 Financial Accounting for Decision Makers 10th edition 9781292409122 Financial Accounting for Decision Makers 10th edition MyLab Accounting 9781292409139 Financial Accounting for Decision Makers 10th edition Pearson eText ‘When used in conjunction with the MyLab Accounting package this is an excellent resource to build a non-technical understanding of financial accounting.’ Graham McDonald CA CFA, Senior Lecturer, University of Roehampton ‘An introductory financial accounting textbook in which theory is simplified and enhanced by real-world views and examples illustrating many applications in prominent businesses facing contemporary challenges, including the * pandemic.’ Dr Paola M. Madini, Lecturer in Accounting, University of Kent ‘My many students and I have used this book for years now and would highly recommend it to anyone looking for a very accessible introduction to financial reporting.’ Dr Andrew McFaull, Deputy Programme Director of BSc Accounting and Finance, King's College London
Front Cover Half Title Title Page Copyright Page Brief Contents Contents Preface How to use this book 1 Introduction to accounting Introduction Learning outcomes What is accounting? Who are the users of accounting information? The conflicting interests of users How useful is accounting information? Providing a service Weighing up the costs and benefits Accounting as an information system Management accounting and financial accounting Scope of this book The changing face of accounting Accounting for business What is the purpose of a business? What kinds of business ownership exist? How are businesses organised? The quest for wealth creation Meeting the needs of other stakeholders Balancing risk and return Accounting for ethics Not-for-profit organisations Summary Key terms References Further reading Critical review questions 2 Measuring and reporting financial position Introduction Learning outcomes The major financial statements - an overview The statement of financial position The effect of trading transactions Classifying assets Classifying claims Statement layouts Capturing a moment in time The role of accounting conventions Money measurement Valuing assets Meeting user needs Self-assessment question Summary Key terms Reference Further reading Critical review questions Exercises 3 Measuring and reporting financial performance Introduction Learning outcomes The income statement Different roles Income statement layout Further issues Recognising revenue Recognising expenses Profit, cash and accruals accounting Depreciation Costing inventories Trade receivables problems Uses and usefulness of the income statement Self-assessment question Summary Key terms Further reading Critical review questions Exercises 4 Accounting for limited companies (1) Introduction Learning outcomes The main features of limited companies Legal safeguards Public and private companies Taxation The role of the Stock Exchange Capital market efficiency Managing a company Financing limited companies Share capital Reserves Bonus shares Share capital jargon Borrowings Raising share capital Withdrawing equity The main financial statements Dividends Self-assessment question Summary Key terms References Further reading Critical review questions Exercises 5 Accounting for limited companies (2) Introduction Learning outcomes The directors' duty to account The need for accounting rules Sources of accounting rules Problems with standards Accounting rules or accounting choice? The need for a conceptual framework The IASB framework The auditors' role The framework of annual financial reports Presenting the financial statements Management commentary Directors' report Strategic report Accounting standards and accounting policies Creative accounting Self-assessment question Summary Key terms References Further reading Critical review questions Exercises 6 Measuring and reporting cash flows Introduction Learning outcomes Why is cash so important? The statement of cash flows and its relation to the other financial statements The relationship between the financial statements The main features of the statement of cash flows A definition of cash and cash equivalents The layout of the statement of cash flows The normal direction of cash flows Preparing the statement of cash flows Reconciliation of liabilities from financing activities What does the statement of cash flows tell us? Problems with IAS 7 Self-assessment question Summary Key terms Reference Further reading Critical review questions Exercises 7 Recognising and reporting assets and liabilities Introduction Learning outcomes Provisions, contingent liabilities and contingent assets Provisions Contingent liabilities Contingent assets Internally generated intangible assets Leases Borrowing costs Self-assessment question Summary Key terms Further reading Critical review questions Exercises Appendix: Time value of money 8 Analysing and interpreting financial statements (1) Introduction Learning outcomes Financial ratios Financial ratio classifications The need for comparison Calculating the ratios A brief overview Profitability Efficiency Relationship between profitability and efficiency Liquidity Operating cash cycle Financial gearing Self-assessment question Summary Key terms Further reading Critical review questions Exercises 9 Analysing and interpreting financial statements (2) Introduction Learning outcomes Investment ratios Financial ratios and the problem of overtrading Key performance indicators Common-size financial statements Trend analysis Using ratios to predict financial failure Limitations of ratio analysis Self-assessment question Summary Key terms References Further reading Critical review questions Exercises 10 Reporting the financial results of groups of companies Introduction Learning outcomes What is a group of companies? How do groups arise? Types of group relationship Preparing a consolidated statement of financial position Inter-company assets and claims Goodwill arising on consolidation and asset carrying amounts Preparing a consolidated income statement Inter-company trading The statement of comprehensive income Consolidated statement of cash flows Accounting for less than a controlling interest - associate companies The argument against consolidation Self-assessment question Summary Key terms Further reading Critical review questions Exercises 11 Increasing the scope of financial reporting Introduction Learning outcomes The development of financial reporting From stewardship to decision making Segmental financial reports Summary financial statements Interim financial statements The value added statement Accounting for inflation Self-assessment question Summary Key terms References Further reading Critical review questions Exercises 12 Governing a company Introduction Learning outcomes Corporate governance The board of directors The UK Corporate Governance Code Tasks of the board Chairing the board The role of non-executive directors The audit process Remunerating directors Performance measures Assessing board performance The rise of shareholder activism Self-assessment question Summary Key terms References Further reading Critical review questions Exercises Appendix A Recording financial transactions Introduction Learning outcomes The basics of double-entry bookkeeping Recording trading transactions Balancing accounts and the trial balance Preparing the financial statements (final accounts) The ledger and its division Summary Key terms Further reading Exercises Appendix B Glossary of key terms Appendix C Solutions to self-assessment questions Appendix D Solutions to critical review questions Appendix E Solutions to selected exercises Index Credits Back Cover