In recent years there has been increasing interest shown in the history and development of accounting practices; accounting records are an important source of historical data, and they can also provide evidence of varied organizational structures and systems of management control. This volume brings together published work by the major British scholars in the field, and is intended as a contribution to accounting scholarship on the 500th anniversary of Pacioli's Summa de Arithmetica (1494). Contributions are grouped under the following headings: The Ancient World; Before Double Entry; Corporate Accounting; Local Government Accounting; Cost and Management Accounting; Accounting Theory; and Accounting in Context. Contributors: W. T. Baxter, S. Burchell, C. D. B. Clubb, T. E. Cooke, J. R. Edwards, D. A. R. Forrester, J. Freear, J. J. Glynn, P. D. A. Harvey, A. G. Hopwood, P. Hudson, R. H. Jones, G. A. Lee, T. A. Lee, R. H. Macve, S. Marriner, M. Mepham, M. Mumford, C. J. Napier, E. Newell, C. W. Nobes, C. W. Noke, R. H. Parker, D. A. Postles, D. W. Rathbone, B. S. Yamey;This book is intended for accounting and business historians, and others interested in the evolution of accounting p

Gain a strong understanding of the accounting information systems and related technologies you'll use in your business career with Hall's leading ACCOUNTING INFORMATION SYSTEMS, 10E. You'll find a unique emphasis on ethics, fraud, and the modern manufacturing environment. This edition focuses on the needs and responsibilities of accounting system designers and auditors. Coverage discusses Sarbanes-Oxley as it affects internal controls and other relevant topics. Examine the risks and advantages of IT outsourcing including cloud computing. With thorough updates of the transaction cycle and business processes coverage, you also gain a solid understanding of the risks and internal control issues related to a range of accounting information system technologies employed by today's small and large business organizations.

The prime objective of this long-established book is to provide the student with a broad perspective of business accounting based upon a sound conceptual framework. It does this by integrating the theory with the application, presenting accounting concepts as simply and directly as possible, and stimulating independent thought on the part of the reader.

Kessinger Publishing is the place to find hundreds of thousands of rare and hard-to-find books with something of interest for everyone!

Ziel dieses Buches ist es, einen umfassenden Uberblick uber die Anforderungen an die externe Risikoberichterstattung von Banken zu geben. Insbesondere sollen Synergien zwischen den handelsrechtlichen und aufsichtsrechtlichen Regelungen aufgezeigt werden, um einerseits eine qualitativ hochwertige und damit aussagekraftige Berichterstattung sicherzustellen und andererseits den Aufwand der Berichterstellung zu begrenzen. Der Autor gibt praxisnahe Unterstutzung zur Umsetzung der seit dem 31.12.2007 (IAS/IFRS) bzw. 31.12.2008 (Basel II) zwingend zu beachtenden Transparenzregeln. Besonders nutzlich sind dabei die am Ende des Buches zu findenden Muster-Risikoberichte sowie die zahlreichen Ubersichten und Beispiele."

The ninth edition of Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS provides in-depth coverage of current cost management concepts and procedures in a straightforward and reader-friendly framework. The clean, concise presentation of materials and the updated illustrations reinforce and clarify the topics that readers traditionally struggle with most. In addition, real-world examples and ethical coverage are woven into the text so readers immediately see the relevance of the cost accountant's role in managerial decisions and learn to go beyond the numbers and think critically. Ensure mastery of the procedural and decision-making skills needed for future success with the Comprehensive Review Module, an array of newly improved end of chapter assignments, and the powerful, newly enhanced CengageNOW online learning and teaching system.

This is your complete course in business finance. From balance sheets and profit statements to cashflow, budgets and forecasts, THE ULTIMATE FINANCE BOOK is a dynamic collection of tools, techniques, and strategies for success. Short, punchy chapters mean you can read up quickly and start applying what you've learned immediately. * Part 1: Your Finance for Non-Financial Managers Masterclass * Part 2: Your Bookkeeping and Accounting Masterclass * Part 3: Your Understanding and Interpreting Accounts Masterclass * Part 4: Your Successful Budgeting and Forecasting Masterclass Discover the main themes, key ideas and tools you need, and bring it all together with practical exercises. ABOUT THE SERIES ULTIMATE books are for managers, leaders, and business executives who want to succeed at work. From marketing and sales to management and finance, each title gives comprehensive coverage of the essential business skills you need to get ahead in your career. Written in straightforward English, each book is designed to help you quickly master the subject, with fun quizzes embedded so that you can check how you're doing.

Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.

Is this the right book for me? Basic Accounting is a complete, step-by-step course in elementary accounting. Giving clear and concise explanations of accounting principles and practice including PAYE, cashflow statements, accounting for share capital, accounting standards and non-financial reporting, it is perfect for the newcomer to basic accounting, the first- level accounting student or anybody needing to brush up their accounting skills. No prior knowledge of bookkeeping or accounting is assumed. Clear explanations, diagrams and worked examples enable you to master the basic principles then apply them to practical examples to consolidate and test your knowledge. Basic Accounting includes: Chapter 1: Introduction Chapter 2: Source documents Chapter 3: The ledger system Chapter 4: Balancing the cash book Chapter 5: Double entry theory and practice Chapter 6: The trial balance Chapter 7: Gross profit and stock Chapter 8: Trading and profit and loss and accounts Chapter 9: The balance sheet Chapter 10: Illustrative example Chapter 11: Cash and bank transactions Chapter 12: Bank reconciliation Chapter 13: The petty cash book Chapter 14: Credit transactions and suppliers' accounts Chapter 15: The accounts of credit customers Chapter 16: Purchases and sales returns Chapter 17: VAT and PAYE Chapter 18: Classification of ledger accounts Chapter 19: Final accounts of a sole trader Chapter 20: Interpretation of accounts Chapter 21: Cash flow statements Chapter 22: Capital and revenue expenditure Chapter 23: The genera; journal Chapter 24: Depreciation of fixed assets Chapter 25: Bad debts and provision for bad debts Chapter 26: Year-end adjustments Chapter 27: Incomplete records and single entry Chapter 28: Non-trading concerns and club accounts Chapter 29: Control Accounts Chapter 30: Partnership accounts Chapter 31: Accounting for management Chapter 32: Costs of production and manufacturing accounts Chapter 33: Introduction to limited companies Chapter 34: Accounting for share capital Chapter 35: The final accounts of a limited company Chapter 36: Accounting standards Chapter 37: Non-financial reporting Chapter 38: Computerized accounting Learn effortlessly with easy-to-read page design and interactive features: Not got much time? One, five and ten-minute introductions to key principles to get you started. Author insights Lots of instant help with common problems and quick tips for success, based on the authors' many years of experience. Test yourself Tests in the book and online to keep track of your progress. Extend your knowledge Extra online articles to give you a richer understanding of accounting. Try this Innovative exercises illustrate what you've learnt and how to use it.

This text contains current and relevant information about the global marketplace, free from regional and cultural bias. Written by authors with multinational and multicultural backgrounds, this text provides complete coverage of every issue from every viewpoint.

Deep coverage and rigorous examination of international corporate finance Multinational Finance offers an advanced exploration of international corporate finance concepts and operations. Despite its status as one of the most rigorous texts on the topic, this book remains accessible and readable without sacrificing depth of coverage. Sidebars, key terms, essays, conceptual questions, and problems with solutions help aid in the learning process, while suggested readings and PowerPoint handouts reinforce the material and offer avenues for further exploration. This new sixth edition includes Excel templates that allow students to use real-world tools in a learning environment, and the modular structure facilitates course customization to individual objectives, interests, and preparatory level. The emphasis is on the basics of financial management, but coverage includes unique chapters on treasury management, asset pricing, hedging, options, and portfolio management in addition to traditional finance topics. International finance is a diverse field with myriad specialties and a vast array of possible interests. This book allows students to view the field through the lens of a financial manager with investment or financial options in more than one country to give them a practical feel for real-world application. * Understand the nature and operations of international corporate finance * Evaluate opportunities, costs, and risks of multinational operations * See beyond the numbers and terminology to the general principles at work * Learn the markets, currencies, taxation, capital structure, governance, and more Comprehensive, adaptable, and rigorously focused, this book gives students a solid foundation in international corporate finance, as well as a sound understanding of the tools and mechanics of the field. Designed for MBA and advanced undergraduate courses, Multinational Finance provides the deep coverage so essential to a solid education in finance.

Is this the right book for me? A jargon-free guide for the small business owner or manager Small Business Accounting is a jargon-free joy for the small business owner or manager, providing practical examples of real businesses to show the reader, step by step, how to record each transaction. This book does not assume that you know anything at all about business records and accounts and gives a system for real businesses to be operated by real business people who want a simple, easy and, above all, quick system of book keeping. Forget about debits and credits, journal entries, ledgers and day books. If you can read a bank statement this book will teach you how to prepare accounts, make cashflow forecasts and prepare a budget. And when you do need to use an accountant, it tells you how best to find a reliable one. Small Business Accounting includes: Chapter 1: Introduction Chapter 2: Your bank account Chapter 3: A simple cashbook Chapter 4: Analysis columns Chapter 5: Payments - filing Chapter 6: Payments - cheque-book Chapter 7: Payments - cashbook Chapter 8: Non-allowable expenses Chapter 9: Purchase of equipment Chapter 10: Credit cards Chapter 11: Petty cash Chapter 12: Receipts - filing Chapter 13: Receipts - paying-in book Chapter 14: Receipts - cashbook Chapter 15: Capital introduced Chapter 16: End of month procedures Chapter 17: VAT Chapter 18: Wages Chapter 19: End of year totals Chapter 20: Adjustments for payments Chapter 21: Adjustments to receipts Chapter 22: Transfer to tax return Chapter 23: Trial balance Chapter 24: Final accounts Chapter 25: Budgeting and cash-flow forecasting Chapter 26: Costing and pricing Chapter 27: Computerization

The newly updated fast-reference problem solver

"The Complete CPA Desk Reference"--the convenient, comprehensive reference professionals have relied on for nearly fifteen years--is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures.Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOBIncorporates Accounting Standards Codification (ASC) throughout the bookAdds new chapters on professional ethics and quality controls for CPA firmsFeatures a new section on International Financial Reporting Standards (IFRS)

Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.

A practical, hands-on guide to forensic accounting

Careers in forensic accounting are hot-"US News & World Report" recently designated forensic accounting as one of the eight most secure career tracks in America., Forensic accountants work in most major accounting firms and demand for their services is growing with then increasing need for investigations of mergers and acquisitions, tax inquiries, and economic crime. In addition, forensic accountants perform specialized audits, and assist in all kinds of civil litigation, and are often involved in terrorist investigations." Forensic Accounting For Dummies" will track to a course and explain the concepts and methods of forensic accounting.Covers everything a forensic accountant may face, from investigations of mergers and acquisitions to tax inquiries to economic crimeWhat to do if you find or suspect financial fraud in your own organizationDetermining what is fraud and how to investigate

Whether you're a student pursuing a career in forensic accounting or just want to understand how to detect and deal with financial fraud, "Forensic Accounting For Dummies" has you covered.

Internal auditors must know many concepts, techniques, control frameworks, and remain knowledgeable despite the many changes occurring in the marketplace and their profession. This easy to use reference makes this process easier and ensures auditors can obtain needed information quickly and accurately. This book consists of 100 topics, concepts, tips, tools and techniques that relate to how internal auditors interact with internal constitutencies and addresses a variety of technical and non-technical subjects. Non-auditors have an easy-to-use guide that increases their understanding of what internal auditors do and how, making it easier for them to partner with them more effectively.

Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.

"Wiley GAAP Workbook" provides easy-to-understand guidance and clarity to practical applications of GAAP. Enhancing your comprehension of GAAP to enable practical application of a variety of situations that you may encounter in practice, this workbook and guide simplifies application of GAAP standards and interpretations to specific real-world situations.Provides easy-to-understand clarity and guidance on interpretation and application of the overwhelming and voluminous GAAP standardsOffers explanations supplemented with examples, case studies, solutions, and illustrations for enhanced understanding of GAAPIncludes newly issued accounting pronouncements and information on the GAAP codification

"Wiley GAAP: Practical Implementation Guide and Workbook" is a quick reference guide on Generally Accepted Accounting Principles and their application with easy to understand outlines of FASB standards, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions. It greatly facilitates understanding of the practical implementation issues involved in applying these complex rules-based standards.

Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.

An illustrated depiction of Steve Jobs' friendship with Zen Buddhist Kobun Chino Otogawa and the impact it had on Jobs' career Apple cofounder Steve Jobs (1955-2011) had such an enormous impact on so many people that his life often took on aspects of myth. But much of his success was due to collaboration with designers, engineers and thinkers. The Zen of Steve Jobs tells the story of Jobs' relationship with one such person: Kobun Chino Otogawa. Kobun was a Zen Buddhist priest who emigrated to the U.S. from Japan in the early 1970s. He was an innovator, lacked appreciation for rules and was passionate about art and design. Kobun was to Buddhism as Jobs was to the computer business: a renegade and maverick. It wasn't long before the two became friends--a relationship that was not built to last. This graphic book is a reimagining of that friendship. The story moves back and forward in time, from the 1970s to 2011, but centers on the period after Jobs' exile from Apple in 1985 when he took up intensive study with Kobun. Their time together was integral to the big leaps that Apple took later on with its product design and business strategy. Told using stripped down dialogue and bold calligraphic panels, The Zen of Steve Jobs explores how Jobs might have honed his design aesthetic via Eastern religion before choosing to identify only what he needs and leave the rest behind.

The updated edition of this quick-reference short-entry dictionary defines more than 2,500 accounting, auditing, compliance, and tax-related terms. General areas covered include financial accounting and reporting, managerial and cost management, auditing and financial statement analysis, compliance, and information technology (IT) terms. Also included are many terms from related business disciplines that the accountant must know, such as finance, personal finance, investments, Internet, economics, quantitative tools, and international finance terms.

For each accounting cycle, the author discusses the functions of the cycle, the source documents to the cycle, who processes what, the outputs of the cycle, and document flow charts.
* Introduction to Accounting Systems is a comprehensive learning system, packaged with Gode's Financial Accounting Tutor software.