Cost and Management Accounting provides a comprehensive introduction for students new to this business-relevant subject field. The book covers topics such as an introduction to cost and management accounting and new developments taking place, cost classification, cost behaviour, inventory management, cost flows, pricing decisions, different types of budgets and standard costing. The various costing systems are dealt with in detail. The theoretical underpinnings of the subject are carefully and clearly explained, with an abundance of examples to illustrate how management accountants apply their expertise to the problems they are required to solve in the business environment. In addition to these illustrative examples, each chapter gives students the opportunity to test their understanding by working through different types of questions. An extensive glossary gives users further support. This book is written from a South African perspective, and local legislation and accounting practices are taken into account.

Familiarise yourself with essential accounting and finance principles for business decision-making. Connect your learning with relevant examples from real world businesses. Accounting and Finance for Non-Specialists 12th Edition by Peter Atrill and Eddie McLaney is a highly accessible introduction to the subject. It equips you with a solid foundation in the principles and practice of accounting and finance, thereby laying the groundwork necessary to make successful business decisions in your future career. Covering financial accounting, management accounting and financial management in a single text, you will discover what the major financial statements contain and why they are useful. You will also gain an appreciation of the key roles that accounting and finance play in business decision-making. This easy-to-follow textbook examines widely-used accounting techniques, considers important international financial standards and contains a range of relevant, real-world examples, many of which are new to this edition. Activities and exercises frequently appear throughout the book and provide opportunities to engage with the issues raised. Pair this text with MyLab (R)Accounting MyLab is the teaching and learning platform that empowers you to reach every student. By combining trusted author content with digital tools and a flexible platform, MyLab Accounting personalises the learning experience and improves results for each student. MyLab (R)Accounting is not included with this title. If you would like to purchase both the physical textbook and MyLab Accounting (which also comes with the eBook), search for: 9781292334745 Accounting and Finance for Non-Specialists 12th Edition 'MyLab via Bundle' which consists of: Print textbook eBook MyLab (R)Accounting Students, MyLab should only be purchased when required by an instructor. If MyLab is a recommended/mandatory component of the course, please check with your instructor for the correct ISBN. Instructors, contact your Pearson representative for more information.

For the core auditing course for accounting majors. An Integrated, Up-to-Date Approach to Auditing and Assurance Services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. MyAccountingLab(R) not included. Students, if MyAccountingLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyAccountingLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information. MyAccountingLab is an online homework, tutorial, and assessment product designed to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts.

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.

This bestseller text offers clear, simple-to-understand and comprehensive coverage of management and cost accounting. Management and Cost Accounting, 8th edition brings together techniques, concepts and practices in a way that is readable and with language that is easy to follow. Keeping its international focus, the text includes a wealth of case studies featuring companies from around the world, and offers up-to-date coverage of the most contemporary aspects affecting management accounting today, such as a greater emphasis on sustainability, as well as AI, automation and other technologies. Packed with illustrations, examples and real-life applications, this book will help you learn about the aspects of management accounting that are essential in your study and your future performance in the workplace. Key Features Up-to-date coverage of the impact of digitalisation and application of new technologies, including blockchain systems, artificial intelligence and more. Sustainability practices are now given more space with new examples covering topics such as renewable energy and initiatives to lessen environmental impact. A wealth of resources, including professional accountancy practice exercises, and end-of-chapter questions, provide opportunities to learn and develop exam ability. A range of new real-life applications in 'Concepts in Action' boxes show how managers use accounting techniques in the business world. Harvard Business School and other cutting-edge case studies illustrate how management accounting is deployed in different types of enterprise across the globe. Also available with MyLab Accounting MyLab (R) is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes over 800 exercises on the topics in the book. If you would like to purchase both the physical text and MyLab (R) Accounting, search for: 9781292436012 Management and Cost Accounting 8th edition with MyLab Accounting Package consists of: 9781292436029 Management and Cost Accounting 8th edition 9781292435992 Management and Cost Accounting 8th edition MyLab Accounting 9781292436005 Management and Cost Accounting 8th edition eTextbook MyLab (R) Accounting is not included. Students, if MyLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. MyLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

A focused, user-friendly introduction to international financial reporting International Financial Reporting, 8th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards. With more than 140 countries in the world now using international financial reporting standards (IFRS (R) Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB (R)) is vital to your success in financial accounting. Offering a thorough introduction to international financial reporting, this new edition brings the book completely up-to-date with international standards issued as of 1 January 2022. The title is suitable for second-year undergraduates studying for a degree in accounting and finance and those preparing for examinations for the professional accounting bodies. It explains each standard as clearly and concisely as possible and provides plenty of worked examples and solutions. End-of-chapter exercises feature questions from past exam papers of key professional accountancy bodies to test your grasp of the topics introduced in that chapter. 'Melville's textbook is accessible, comprehensive, reliable, and a pleasure to read.' Dr. Neil Dunne, Trinity College Dublin 'A practical book which takes a very technical subject and breaks it down into concise sections which are easy to follow.' Emma James, Swansea University Pearson, the world's learning company.

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.

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.

Get effective and efficient instruction for all CMA exam competencies in 2020 Wiley CMAexcel Learning System Exam Review 2020 Test Bank Complete Exam (2-year access) offers readers 2 years of access to over 3800 practice questions for Parts 1 and 2 of the Certified Management Accountants exam, as well as 16 sample essays. You ll be able to comprehensively prepare for each part of the exam with challenging multiple-choice questions, as well as answer explanations.

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.

For undergraduate and graduate Accounting courses, as part of non-Accounting programmes. Simplified learning of real-world accounting problems Accounting for Non-Accounting Students, 10th Edition, by Dyson & Franklin provides real-life understanding of accounting by introducing you to the purpose and key ideas of financial and management accounting whether you have had little or no previous knowledge of the subject. This textbook is renowned for its clear and non-technical explanations of essential accounting techniques, in a language accessible to all. It engages with you to help you cross the bridge between classroom learning and real life, in order to improve your employment prospects when applying for jobs. The new inclusion of critical thinking questions related to most recent news stories, along with contemporary examples and business articles, allows you to explore, in classroom discussions, themes that go beyond accounting techniques, and which require you to think and develop a personal opinion. "Everything a non-specialist accounting student needs. This latest edition is comprehensive, well-structured, easy to follow and contains plenty of all-important practice questions plus additional online resources." David Gilding, Programme Director, Business Management, Lifelong Learning Centre, University of Leeds Pearson, the world's learning company.

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 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.

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.

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.

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 bestselling advanced management accounting textbook. For Management Control or Advanced Management Accounting modules on undergraduate, postgraduate or MBA courses. Management Control Systems, 5th edition is the latest edition of the bestselling textbook in the field of management accounting, renowned for its authorship and excellently researched material. An essential learning resource presenting a wealth of international examples from real companies, this text will help you gain a solid grasp of this important subject. Whether or not you have a management background, the clear explanations in this textbook will introduce you to the authors' leading framework and approach, helping you understand a wide variety of performance measures and controls as well as how to use them. Its extensive range of 75 case studies grounds the concepts in reality, emphasising the difference that well-designed controls can make. Key features A brand-new chapter on environmental, social and governance issues, including corporate social responsibility, reflects new initiatives and policies and their impact on today's organisations. Comprehensive and detailed coverage of measures that focuses not only on results, but also broader management controls, with aims other than profit maximisation. Updated examples and cases bring the subject to life by exploring examples of well-known businesses such as Microsoft and the implications of infamous scandals such as Carillion. New content considers the impacts of recent global shocks and world events and their influence on companies. This title is recommended as a significant textbook within Bruno S. Frey and Christoph A. Schaltegger (eds), 21st Century Economics – Economic Ideas You Should Read and Remember (Springer, 2019).

VAT: An Introduction initiates students and practitioners into the South African value-added tax (VAT) system by guiding them through the basic principles of the Value-Added Tax Act 89 of 1991 (VAT Act). It covers the processes to be followed when dealing with VAT and sheds light on the most important case law and VAT legislation.

Complex concepts and the key objectives and principles of the VAT system are explained simply and clearly, without using unnecessary jargon. This makes VAT: An Introduction suitable for anyone who has to apply basic VAT principles in a business environment or provide general VAT advice and assistance.

The book is also an excellent study guide for students. It will help students understand the mechanics of the South African VAT system and the practical implications of VAT. Students and practitioners will find the revision questions at the end of each chapter useful to test their understanding and knowledge of the fundamentals of VAT.