Construction Accounting addresses every aspect of the accounting for a construction business. The intent is to not only explain accounting concepts, but also provide examples and show how an accounting system can be constructed and operated. The book pays particular attention to unique aspects of construction accounting that are not encountered in other industries, including the job cost ledger, change orders, back charges, percentage of completion calculations, and the treatment of anticipated losses on contracts.
The book pays particular attention to unique aspects of construction accounting that are not encountered in other industries, including the job cost ledger, change orders, back charges, percentage of completion calculations, and the ...
Financial Accounting Theory provides a thorough presentation of financial accounting theories. This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.
This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards.
A work which is designed to provide a clear exposition of the principles and technical procedures of cost accounting. It emphasises the role of cost accounting within a multidisciplinary approach to management and enhances the appreciation of the wide applicability of the principles and techniques of each topic. Coverage of the technical aspects of cost accounting is aimed at giving the student an in depth understanding of the topic. Chapter end questions split into self test, question with answers and questions without answers giving a study aid and including examination questions from a range of professional bodies.
This book describes the aims and methods of management accounting with a view to creating a modern management control system in a large company. The book begins by describing various methods of product costing (including activity based costing). Extensive analyses of internal transfer pricing, budgeting, corporate investment analysis and ways of evaluating divisions are also included and addressed. Descriptions of the modern heirs of budgeting, i.e. rolling forecasts and balanced scorecards, are provided in separate sections. There is also a chapter on how to calculate depreciation and interest in the appropriate way in times of inflation. While these methods and techniques are described in considerable detail, the main message of the book is concerned with understanding their connections and interdependencies and how they influence the decision-making of managers in a large organisation. Logic alone is not enough when creating a management control system - especially when individual irrationality has to be taken into account. The book is intended for use in connection with management accounting and control courses at university level and in MBA programs. Earlier versions of the book have also been used successfully in management training programs and for accountants working with management control issues in their daily work. The final case contains a wealth of information that management accountants faced with having to make policy decisions will surely find useful.
Clear, direct and comprehensive, Australian Financial Accounting is the market-leading text in financial accounting. Craig Deegan successfully communicates the detail necessary to understand and evaluate financial reporting. This edition is fully updated and provides students with the best foundation for their studies and future profession. New to this edition: Additional end of chapter exercises. Coverage of ongoing changes in the convergence of IASB and the US Financial Accounting Standards Board New material detailing how the financial crisis affected other international central banks Extensive revision of the chapter on Accounting for Financial Instruments. Inclusion of new international projects and standards and entirely new worked standards illustrating changes to practice.
This edition is fully updated and provides students with the best foundation for their studies and future profession. New to this edition: Additional end of chapter exercises.
The most up-to-date and authoritative dictionary of accounting available A new addition to the Penguin reference list, The Penguin Dictionary of Accountingfocuses on financial reporting with coverage of the relevant terms in tax, auditing and management accounting. The British-based book includes important US differences and analyses all terms used in International Accounting Standards, providing a broad international outlook. The Penguin Dictionary of Accountingis an essential read for the student and businessperson alike.
The British-based book includes important US differences and analyses all terms used in International Accounting Standards, providing a broad international outlook.
