This book is a practical textbook for first-year students. It begins by describing the nature and environment of accounting and continues with an examination of the double entry book-keeping system. There are chapters on the principles which govern accounting practice and the presentation and interpretation of accounts. Inflation accounting is also covered as are cash budgets and funds flow.

The fourteen papers in this volume, both unpublished and originally published between 1981 and 1990 offer a comprehensive selection of G. H. Lawson's work and discuss the following: assessing economic performance ownership value creation pricing of non-competitive government contracts valuation of a business measurement of corporate performance according to cash flow.

This book is concerned with the financial accounting and reporting of publicly owned corporations to their shareholders. It examines the origins of financial accounting and reporting, external influences on accounting and reporting practices as well as the measurement process.

Introduction to the Accounting Process brings clarity to to the process of setting up an accounting system, including a basic explanation of how to enter numbers into the system manually. The clear structure of the book provides students with good insight into the basics of accounting. The book consists of four parts: designing an accounting system special entries and frequently occurring themes such as VAT, clearing of invoices and discounts international aspects of accounting, including ratio analysis an integrated case enabling students to show their knowledge in practice The simple structure and concise nature of the book, combined with a useful companion website, will help students to improve on any deficiencies in the subject.

This volume deals with the evolution of accounting from earliest times, and gives particular attention to corporate accounting developments since the Industrial Revolution. The author identifies the various sources of accounting practices employed by British companies, to demonstrate the main changes which have taken place, when they occurred and why. The author emphasises the need to understand the legal, social and economic context in which accountancy changes take place, and also studies the conflicts which arise between suppliers and users of accounting statements. The study concludes with an examination of the duties performed by the professional accountant, the extent to which these have changed in the course of time and how his position in society is reinforced by the activities of professional institutions.

This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.

Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston. Establishing a historical account explaining financial reporting's current form, Corporate Reporting examines the complete annual reports from 1902 to 2006 of The United States Steel Corporation - the first United States' company to attain the billion-dollar capitalization in U.S. markets. Studies in the Development of Accounting Thought informs readers of the historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. The series focuses on bringing the past into today and using it to point towards the future. Topics featured include finding and utilizing archival materials; the growing importance of the Internet in historical research; the issues involved in writing to historical paradigms; and the pivotal influence and immediacy of oral history.

In The Basics of Public Budgeting and Financial Management: A Handbook for Academics and Practitioners, 4th Edition, Charles E. Menifield carefully examines the key areas that every budgeting and financial management student needs to know in order to be a successful budgeteer in a local government, nonprofit, or state-level budget office. His analysis includes a discussion of: basic budgeting concepts; accounting techniques; a discussion of the budget process; budget techniques and analytical models; capital and personnel budgets; financial management; and budget presentations. Homework assignments reinforce the various subjects with practical applications that allow the students to reflect and engage the material in a realistic manner. This book blends budgetary theory and practice in a volume that is easy to understand by both undergraduate and graduate students alike.

This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].

Financial Accounting and Reporting: An International Approach is an adaptation of McGraw-Hill Australia's bestselling financial accounting text Australian Financial Accounting by Craig Deegan, authored by Anne Marie Ward of Ulster University. Set within an international context, with a solid grounding in IAS/ IFRS, the book provides students with a detailed grasp of reporting requirements in and accessible and engaging manner. Up to date throughout and complete in theoretical and practical coverage, the book successfully communicates the detail necessary to understand, challenge and critically evaluate financial reporting. The result gives students a strong foundation for current study and their future professional lives.

More than a third of start-ups fail due to founders having a poor understanding of financial management. Become financially savvy with this easy to understand guide and learn how to effectively grow your business, communicate with investors and progress to the next level. Start-ups face many challenges but managing the finances does not need to be one. Financial Management for Technology Start-Ups offers a complete financial toolkit on how to use this area of your business to your advantage. This book contains invaluable tools and insights designed specifically for tech start-ups, with a concentrated focus on what is important in financial terms for technology-based and innovation focused entrepreneurial businesses. The fully updated second edition offers greater analysis of financial statements directly from real-world start-ups, charts the success of businesses that went from start-up to scale-up with all new case studies and covers new digital technologies, emerging opportunities in the ecosystem, developing markets and much more. For entrepreneurs and tech innovators, this is a must-have book to help take your idea from concept to company with clear and effective financial insights.

In the UK today the form and content of accounts published by limited companies are closely regulated. In the 19th century the position was different: the popular view was that such matters were for private negotiation between owners and management. Nevertheless, there was a great deal of discussion of the need for regulations, which were actually imposed in a number of areas. This book provides readers with the essence of the many debates that took place, the conclusions reached and the action taken to regulate company accounts.

The book contains a collection of papers dealing with a range of controversial accounting issues which exercised the minds of local authority officials during the period 1909-1934 and the "solutions" embodied in the Accounts (Boroughs and Metropolitan Boroughs) Regulations 1930. The contributors to the debate were mainly local government officials and the items reproduced cover a wide range of matters such as the content of the abstract accounts; the need for standardization and an illuminating comparison of the nature and contents of municipal accounts with those of limited companies. A number of issues which received close attention from the literature during the early part of the present century were related to the growth of municipal trading undertakings (water, gas, tramways and electricity). The pricing of these services was a matter of considerable debate; questions included whether these services should be priced to generate a profit, break-even or receive a subsidy from the rates. The depreciation question and the related issues of loan periods and the need for a sinking fund receive some attention as do the growing concern of municipal debt.

This book contains a collection of papers dealing with a range of controversial issues which exercised the minds of local authority officials from 1884-1908. The 28 items reproduced cover a wide range of matters. They are presented chronologically because many of the papers deal with more than one topic but also because it provides a clearer guide to the development of views on numerous inter-related issues. These issues are still of interest and relevant today: most of the papers deal with the need to improve the level of accountability to local electors - something which has been the main thrust of UK government policy since 1979. Other papers focus on the need to address internal accounting problems, such as the need for improved costing procedures to measure the performance of different activities.

This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

These books make available material relating to the statutory regulations covering the degree of accountability required from local authorities during the period 1834-1936. The bulk of historical accounting research has focused on the development of financial accounting although in recent years the development of management accounting has attracted more interest. In both these areas, it has been the accounting practices of the private sector which have received more attention, central government in the Middle Ages some attention, and local government accounting very little. These volumes redress this imbalance in historical investigation, both to provide a comparative basis for work on the private sector and to provide an historical perspective for the system of local government accounting currently in use.

This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.

Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of research methods and micro- and macroeconomic approaches to depict a detailed picture of the impact of global and local determinants on the globalized economy. The global perspectives versus local specifics make the volume useful for not only academics and scholars, but also for regulators and policy makers when deliberating the potential outcome of competing regulatory mechanisms. The Annual Conference on Finance and Accounting (ACFA) has become one of the biggest conferences in the Central and Eastern European (CEE) region solely oriented to contemporary research in finance and accounting. Bringing together researchers and scholars from all over the world, the conference provides a platform in which thoughts, visions, and contemporary developments in the field of finance and accounting are discussed.

Widely acknowledged as the most respected reference on school accounting, this book offers clear, detailed explanations of financial accounting and reporting as they apply to school system fund structures. Whether they are new to the field or have a background in accounting, school business officials will turn to this comprehensive book again and again for information on topics such as revenue and expenditure accounting, special revenue funds, capital projects funds, trust and agency funds, internal cash control, auditing, and using accounting information to measure fiscal health. Designed as a graduate-level textbook, the book is also a valuable resource for in-service programs.

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and audit of airline financial reporting based on International Standards on Auditing (ISAs). Contributing to the accounting policy choice debate from a sector-specific perspective, this book considers the existing policy choices under IFRSs, in order to observe the diversity, and comparability in the airline industry. It analyses the cumulative of effect of the adoption of IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases in the airline industry, including the case of Air France - KLM and it takes a picture of segment reporting in terms of diversity and comparability in the airline industry. Finally, it analyzes audit reports of airlines reporting under IFRS in terms of International Standards on Auditing, in terms of diversity of audit practices. This book provides valuable insights into perspectives on international financial reporting and auditing in the airline industry and is essential reading for both researchers and professionals.

This text helps students analyze real company financial statement information. Each activity in the book concentrates on only one aspect of the analysis and uses data from well-known corporations to pique students' interest and add relevancy.

Your practical step-by-step guide to planning and building cash valuation models. Through a set of comprehensive instructions and templates it provides the tools to build models that will enable you to carry out accurate and informed analysis of your company's cash liabilities, cash flow and value.

If you are buying the ebook, companion files can be downloaded from the digital downloads section of http: //www.financial-models.com/.

This latest volume of Studies in the Development of Accounting Thought, edited by Martin E. Persson, contains ten manuscripts, seven being previously unpublished, authored by C. Richard Baker during an academic career that spans four decades. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory is divided into two thematic sections. The first covers developments in accounting thought on financial reporting and the accountancy profession, whereas the second section covers developments related to accounting measurements and theory. The historical examination of the development of accounting thought serves as a unifying theme throughout this edited volume, which attempts to pick up on various understudied threads of academic and professional initiatives over the past several hundred years. The material is of value to anyone interested in the intellectual history of the accounting discipline.