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Books > Business & Economics > Finance & accounting > Accounting
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.
Directed primarily toward Accounting college/university majors,
this text also provides practical content to current and aspiring
industry professionals. Introduction to Management Accounting helps
to enhance readers' ability to make effective economic decisions by
encouraging them to understand the inner-workings of the concepts,
rather than solely focusing on technique memorization. Overall,
this text describes both theory and common practices in a way that
will help readers produce information that's useful in day-to-day
decision-making.
For second year Financial Accounting modules or modules on
Financial Reporting on undergraduate and MBA courses. Available
with MyLab Accounting 'Well-structured, informative, and enriched
with relevant examples. The coverage of established and
contemporary issues within financial accounting and reporting is
comprehensive.' Dr Chloe Wu, Lecturer and Assistant Professor in
Accounting and Finance, University of Leeds Gain a comprehensive
understanding of financial accounting and reporting, and learn to
prepare and discuss financial statements The 20th edition of
Financial Accounting and Reporting by Jamie Elliott and Barry
Elliott provides a comprehensive overview of financial accounting
and reporting, equipping you with the knowledge to prepare and
critically discuss IFRS compliant financial statements, and
introducing you to the commercial issues surrounding these. Now
with enhanced coverage of interpretation of financial statements,
ethical issues and accountability, the authors provide essential
knowledge for advancing your studies and career. Key features
Exercises of varying difficulty including questions from past exam
papers of professional accounting bodies Illustrations taken from
real-world international company reports and accounts, which have
been updated for this edition and help to demonstrate the
applications of key principles in the life of real companies
Up-to-date content including new material on accountability,
sustainability, ethical problems and the future of audit services
Includes the latest accounting standards set out in the IFRS, IAS
and the Conceptual Framework for Financial Reporting, plus a
discussion of the proposed IFRS on General Presentation and
Disclosure Improved flow of topics and revised explanations makes
the text even easier to follow and use Instructors, pair this text
with MyLab Accounting By combining trusted author content with
digital tools and a flexible platform, MyLab (TM) personalises the
learning experience and improves results for each student. MyLab
Accounting has been expanded for this edition to better align with
feedback received from accounting course leaders and now includes
over 1600 questions that can be assigned to students, including
more exercises on accounts preparation for group accounts. Pearson,
the world's learning company.
For courses in Abnormal Psychology A comprehensive overview of
abnormal psychology, with DSM-5 coverage throughout. Abnormal
Psychology provides a comprehensive and engaging introduction to
the primary psychological disorders studied within the discipline.
Maintaining a focus on the individuals at the heart of the study of
abnormal psychology, authors Jill Hooley, Matthew Nock, and James
Butcher employ a bio-psychosocial approach that helps students
achieve an understanding of the holistic context in which
abnormalities of behaviour occur. The 18th Edition reflects the
newest and most relevant research findings, presented in ways
designed to be as engaging as possible to the next generation of
students.
The South African financial markets comprise a range of activities,
participants and instruments. Conceptually, they are concerned with
two principal sets of activities: the transfer and trading of money
or other financial claims, and the transfer and trading of risk.
Understanding South African financial markets provides a framework
for classifying and analysing these markets within the context of a
modern capitalist system. This title gives an overview of the
operation of various institutions in the South African financial
system, as well as of the different financial markets in the South
African economy and the instruments traded in those markets. Topics
covered include the role of the South African Reserve Bank,
technical features associated with the money market, and corporate
governance and risk management. Each chapter opens with study
objectives and jargon is explained in lay terms. Relevant
international and local market practices and norms are applied.
The ability of a nation to finance its basic infrastructure is
essential to its economic well-being in the 21st century. This
second edition of State and Local Financial Instruments covers the
municipal securities market in the United States from the
perspective of its primary capital financing role in a fiscal
federalist system, where subnational governments are responsible
for financing the nation's essential physical infrastructure. Using
the latest financial research, the authors use data-driven analysis
to inform current public policy debates regarding the future of
subnational government debt finance. The theories, research and
practical examples in the book illustrate the policies and
practices that helped governments navigate through the COVID-19
pandemic, the Financial Crisis and Great Recession, and that
contributed to government shipwrecks. The book is designed to help
officials make good, sound fiscal choices in a fast changing,
complex financial world entwined in a network of intermediaries,
and within the constraints imposed by fiscal rules and
institutions. This updated edition will be of interest to
academics, students and researchers interested in economics,
finance, international studies and public administration and
policy. It is also an excellent reference tool for government
officials, public policymakers and professionals working in
finance.
For undergraduates and MBA students taking a first course in
financial accounting. A clear approach to learning accounting, with
an international focus Financial Accounting: An International
Introduction, 7th Edition, by Alexander and Nobes is an essential
textbook for undergraduates and MBA students worldwide taking a
first course in financial accounting. It is the ideal book for you
if you have little prior knowledge, or are new to this subject
area. The seventh edition retains the clear writing style and
unique international focus which led to the success of previous
editions. This approach enables the learning of financial
accounting in a way that is not country-specific. This fully
updated text uses the International Financial Reporting Standards
(IFRS) as its framework to explain key concepts and practices while
linking them with contemporary real-life examples from around the
world. Pearson, the world's learning company.
The aim of this publication is to show students and practising
internal and external auditors how economy, efficiency and
effectiveness apply to performance auditing. It is difficult to
explain the complexities of performance auditing to newcomers in
the field in a way that makes sense the first time round. There is
little practical, step-by-step guidance on the topic available in
South Africa at present. This is an odd situation, especially when
one considers that the revised estimate for government expenditure
for the 2003/2004 financial year was R331 685 billion and the
estimate for the 2004/2005 financial year is R368 904 billion.
Performance auditing can play a vital role in ensuring that
taxpayers' money is well spent when it comes to the principles of
economy, efficiency and effectiveness. One reason for the lack of
published practical guidance on the topic is that no two audits are
identical, so it is difficult to set out rules that can be applied
again and again. Each performance audit will have a different focus
area, and each focus area will require different criteria to be
tested. For this reason, the publication emphasises those elements
that are relevant to all performance audits and that can be applied
easily and successfully. The guidance given here takes the form of
a step-by-step approach to performance auditing and is intended to
empower new performance auditors and team leaders alike.
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.
For undergraduate and MBA cost or management accounting courses.
Horngren's Cost Accounting spells out the cost accounting market
and continues to innovate by consistently integrating the most
current practice and theory into the text. This acclaimed,
market-leading text emphasises the basic theme of "different costs
for different purposes," and reaches beyond cost accounting
procedures to consider concepts, analyses, and management. The 17th
Edition incorporates the latest research and most up-to-date
thinking into all relevant chapters, so that students are prepared
for the rewards and challenges they will face in the professional
cost accounting world of today and tomorrow.
Public private partnerships (PPPs) have been a controversial
approach to procuring public infrastructure services. Against a
background of recent trenchant criticism of PPPs, Mervyn K. Lewis,
a leading scholar in the area, re-examines their utility. He
questions what PPPs can and cannot do, why governments choose this
route and whether PPPs can ever be good value for money. The author
analyses the extensive use of PPPs for hospitals and transport
megaprojects and outlines the key challenges to implementing them,
shaping the future direction of the PPP model. Exploring the
psychological influences on decision-making, the book also puts a
new focus on the people delivering the project; it is not only a
matter of selecting the right model. Professor Lewis concludes
that, although the PPP model remains problematic, if chosen
appropriately every procurement approach has its place in good
policy. Providing an in-depth exploration of the features of PPPs
and the complexities of megaprojects, Rethinking Public Private
Partnerships will be of considerable interest to academics and
students of public policy, economic regulation and governance, and
public finance. Its re-assessment of the field will also prove
invaluable for government procurers, advisory firms and PPP
experts.
The fourth edition of Accounting: Understanding and Practice by
Danny Leiwy and Robert Perks has been fully revised throughout and
updated in accordance with the International Financial Reporting
Standards. Ample practice illustrations and examples help present
the subject in relation to a business world to which readers can
easily relate.
Developed for the new International A Level 2018 specification,
these new resources are specifically designed for international
students, with a strong focus on progression, recognition and
transferable skills, allowing learning in a local context to a
global standard. Recognised by universities worldwide and fully
comparable to UK reformed GCE A levels. Supports a modular
approach, in line with the specification. Appropriate international
content puts learning in a real-world context, to a global
standard, making it engaging and relevant for all learners.
Reviewed by a language specialist to ensure materials are written
in a clear and accessible style. The embedded transferable skills,
needed for progression to higher education and employment, are
signposted so students understand what skills they are developing
and therefore go on to use these skills more effectively in the
future. Exam practice provides opportunities to assess
understanding and progress, so students can make the best progress
they can.
Collins CAPE Revision Guides focus on the content and skills
students need to master for success in CAPE examinations. They
cover all aspects of the syllabus and provide excellent help with
exam preparation. Collins CAPE Revision Guide - ACCOUNTING is an
essential exam prep title for all students sitting CAPE Accounting.
Understand financial accounting principles and techniques, and
develop the skills to make informed business decisions. Financial
Accounting for Decision Makers, 10th Edition by Peter Atrill &
Eddie McLaney, is an accessible introduction to the subject,
focusing on the ways in which financial statements and information
improve the quality of decision-making. Written by two highly
regarded accounting authors, the text is ideal for those who study
Financial Accounting modules in Undergraduate and MBA courses. This
latest edition has been thoroughly updated with examples, showing
the pressure facing industries as a result of the Covid-19
pandemic. Maintaining its clear and friendly style throughout, the
book regularly illustrates the outworking of financial accounting
in real business issues, allowing you to experience the
decision-facing environment. The commentary from real company
reports and survey data in the form of illustrative extracts
further supports your understanding of the basic concepts
surrounding the subject and challenges both your individual
thinking and group discussion in class. With its step-by-step
approach, activities, and real-world examples, this textbook is an
essential reading resource whether you are on an accounting degree
or studying financial accounting modules within other disciplines.
Instructors personalise learning with MyLab (R) Accounting By
combining trusted author content with digital tools and a flexible
platform, MyLab (R) personalises the learning experience and
improves results for each student. MyLab Accounting for this
edition includes over 1200 questions that you can assign 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 (R) Accounting Package
consists of: 9781292409184 Financial Accounting for Decision Makers
10th edition 9781292409122 Financial Accounting for Decision Makers
10th edition MyLab (R) Accounting 9781292409139 Financial
Accounting for Decision Makers 10th edition Pearson eText MyLab (R)
Accounting is not included. Students, if MyLab Accounting is a
recommended/mandatory component of the course, please ask your
instructor for the correct ISBN. MyLab Accounting should only be
purchased when required by an instructor. Instructors, contact your
Pearson representative for more information.
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