This clear and concise Advanced Introduction to National Accounting explores the post-1960 modernization of national accounting. John M. Hartwick offers insights into the arrival of Total Factor Productivity (TFP) and user cost, highlighting the importance of Tornqvist index numbers and translog production, cost and utility functions in its modernization. Key features include: an exploration of personal income distribution and national accounting an exposition of the links between various forms of utility functions and index numbers a chapter devoted to the incorporation of the decline in stocks of natural capital into the national accounts a report on the measurement of welfare and GDP change arising from technical change and shifts in a nation's terms of trade. An important read for economics and accounting scholars, this Advanced Introduction offers useful insights to the key topics around national accounting. It will be a helpful tool for students on advanced macroeconomics and economics of natural resources courses.

Financial Statements explains the logic of financial statements and how we use them to analyse companies in economic terms. Its approach is very different to existing books on financial statements, bringing a remarkable amount of order and simplicity to what can appear a complex subject. The book covers a number of issues that have had little attention before, including the analysis of growth, how business model innovation is affecting reported financial performance, the effect of the company's accounting model on its reported cash flow and the vulnerability of measures such as EBITDA. The book examines the main problem areas in accounting: where balance sheets are frequently incomplete, the treatment of intangible assets, the techniques of 'off-balance-sheet financing', how assets and liabilities are valued in balance sheets and the tension in GAAP between historic cost and current or 'fair' value accounting. The book contains a concise review of the two dominant accounting systems: US GAAP, or Generally Accepted Accounting Principles, and IFRS. It explains how GAAP is evolving, and the impact of the financial crisis. The book examines the ways in which companies present their income numbers to achieve a favourable look, why companies fail and the detection of creative accounting. This book is essential reading for practitioners and students, and for anyone who wants to use and understand financial statements.

The Finance Book will help you think and manage like a financial strategist.

Written specifically for non-finance professionals, it will give you all you need to know to manage your business more effectively and think more strategically.

It will help you to:

• Read and interpret financial statements with confidence
• Understand financial and business language
• Learn how to analyse financial performance
• Make better financial decisions
• Deepen your learning via interactive resources

Covering business finance, accounting fundamentals, budgeting, profitability and cash management, you'll find the tools you need in order to make the best financial decisions for your business.

Performance information is playing a bigger and bigger role in the public service environment. Governments worldwide increasingly realise that without reliable, useful performance information, no government or manager can plan for and monitor the success of programmes and projects. Managers must therefore be able to develop, implement and maintain a performance information system, based on the business cycles of the organisation, and internal auditors must have the knowledge to audit it. Performance information for managers and internal auditors sets out best practice based on the Framework for Managing Programme Performance Information and other relevant frameworks published by the South African government in its drive towards establishing a government-wide monitoring and evaluation system. The principles provided for internal auditing can serve as the basis for developing audit programmes. Performance information for managers and internal auditors is aimed at managers who are responsible for implementing a performance information system within government, and internal auditors who have to assist management in its role.