Accounting: A Foundation is written for any student starting a course of study in bookkeeping and accounting. Based on a new interpretation of the accounting model, the book begins with a clear and coherent introduction to double entry. It then uses the new model to describe and illustrate the financial workings of the limited company. As a general introduction, the book covers the accounting knowledge required by non-specialist students of business and management as well as those who will go on to study accounting in depth. In UK further education, the book is suitable for courses aimed at AAT Foundation, BTEC HND, A-Level, RSA, LCCI, GCSE, and introductory levels of the main professional bodies such as ACCA, CIMA, ICSA, CIPFA and the main English, Scottish and Irish professional bodies - the ICAEW, the ICAS and the ICAI. In effect this means anywhere that a knowledge of the technical aspects of bookkeeping is required. There are equivalent courses at this level in all countries of the world. In higher education the book is suitable for undergraduate courses in accounting and business where the tutor wishes to teach the technical background to accounting thoroughly. This readership extends to the non-specialist market, as some teachers wish to teach double entry to students even though they may be on an appreciation course. Undergraduates who specialise in accounting, eg those doing a BA Accounting and Finance (in Europe the Economics route) or combined/joint degree with languages will need to study the technical aspects of accounting in depth in order to progress to modules on intermediate and advanced accounting.

THE ONLY COMPREHENSIVE RESOURCE for UNDERSTANDING EVERY KEY FINANCIAL ASPECT of DIVORCE LITIGATION

The breakup of a marriage or relationship is an emotionally–– and financially–– turbulent time. Are you prepared to truly represent the best financial interests of your clients on paper, in the negotiating room, and even, if necessary, on the witness stand? Divorce and Domestic Relations Litigation: Financial Adviser’s Guide is both a training guide and a reference tool to help you and your firm navigate within this delicate terrain. Covering everything from the preparatory tasks and responsibilities of the financial adviser to ways to ensure that the final dissolution is equitable and satisfying, it will tell you everything you need to know, alert you to common trouble spots, and ensure that your clients receive the rock-solid support and guidance they need during this otherwise stressful time.

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–– David P. Levin
Attorney, mediator, and court administrator

Let 50 World Class Speaking Coaches Show You How to Keep Your Audience on the Edge of Their Seats and Turn Your Presentations Into Profits. The World Class Speaking In Action 6-Part System provides you with real life examples and case studies on how to... * Craft an unforgettable message that hits home with your audience * Deliver your speech in a way that keeps your audience on the edge of their seats * Sell your message so your audience members take the exact next step you want them to take * Master leading-edge technologies and speak to thousands without even leaving home World Class Speaking In Action is a definitive guide for the professional speaking and coaching industry. Until now, public speaking books have covered either the art of public speaking or the business of public speaking. World Class Speaking In Action shows you how to master both. World Class Speaking is the one-stop-shop for building breakthrough presentations and turning them into bundles of profits!

Advances in Accounting Education is a refereed, academic research annual whose purpose is to meet the needs of faculty members interested in ways to improve their classroom instruction. It publishes thoughtful, well-developed articles that are readable, relevant and reliable. Articles are peer-reviewed and may be either empirical or non-empirical. They emphasize pedagogy, i.e., explaining how faculty members can improve their teaching methods, or how accounting units can improve their curricula/programs. The series examines diverse issues such as software use, cultural differences, perceptions of the profession, and more.

An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.

The African context provides a unique environment for accounting research: the stage of economic and market development is low, corruption is rife and politics often meddles in corporate affairs. Such an environment can affect the nature of accounting and indeed the manner in which accounting is used, which makes accounting research in Africa important and interesting. The 10 papers in this volume were presented at the inaugural African Accounting and Finance Association (AAFA) in 2011 and are based on data from Ghana, Mauritius, Nigeria, Uganda and South Africa. Motivated by the AAFA vision, this special volume provides a source of rich data for academics, practitioners and policy makers with interest in accounting research in Africa to draw upon to inform accounting debate and help provide better understanding of accounting in Africa and beyond.

Dr. Riahi-Belkaoui calls for new, higher standards of research into accounting and its problems. To understand this he compares the perspectives or visions used by researchers in other fields to what is desirable in the accounting field, outlining six areas of critical concern to accounting professionals and scholars. Out of this readers will get a better understanding of exactly what is meant by higher standards in research methodology, greater confidence in its outcomes, and a more complete understanding of how complex the research process in accounting really is. Practicing accountants, academics, businesspersons, and others working in the social sciences will gain new insights into the problems that accounting faces, and how the search for solutions can be best undertaken.

Although many books have been published in the Soviet Union on the theory and practice of accounting in the United States, this is the first work to provide Americans with an analogous exchange of information. Ehiel Ash and Robert Strittmatter describe the details of accounting procedure for Soviet industrial enterprises as it exists in the USSR's managed socialist economy. The methodology of accounting is examined as a required first step in the evaluation of Soviet enterprise data, and the continuing interdependence of accounting, planning, statistics, and economic policies is also stressed.

Since accounting methodology is the only means in the Soviet Union for collecting, classifying, and summarizing economic information, Ash and Strittmatter characterize a firm grounding in Soviet theory and practice as essential for the examination of statistical data on the Soviet economy. They divide their work into three parts, covering the political and economic environment of Soviet enterprise management, accounting theory as the basis for creating accounting practice, and accounting for economic resources and processes in industrial enterprises. Among the topics discussed are control through accounting, and the Soviet government's use of it to direct industrial activity and the economic behavior of its people; and the influence of Marxist/Leninist philosophy on economic planning, market activity, and enterprise recordkeeping and financial reporting. This unique work will be a useful resource for students and professionals in the fields of accounting, Soviet studies, and international business, as well as a valuable addition to both public and academic libraries.

This book brings together, for the first time, studies of the professionalisation of accountancy in key constituent territories of the British Empire. The late nineteenth century was a period of intensive activity in terms of both imperialism and professionalisation. A team of expert contributors has examined profession-state engagements between Britain, on the one hand and Canada, South Africa, Australia, Nigeria, Malaysia, Sri Lanka, Jamaica, Trinidad and Tobago, India and Kenya, and the other with a view to assessing how the organizations of accountancy in the colonies was affecting the metropolitan profession and state agents- and vice versa. Their contributions highlight the peculiarities of the professionalization processes in variant social, economic and political environments linked together by the relays of empire, prompting reflection on both the common and disparate dynamics involved.

This book has numerous objectives, including giving historical insight and focus on countries that provide contrasting and variant examples of the uptake of the "British model," and broadening the appeal of accounting history and professionalisation as a taught subject in university accounting departments.

Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal).

This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

Accounting research in emerging economies has grown over the last two decades. This is partly due to the increasing realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to enterprise development, governance improvements and promote foreign direct investment. In addition, the increasing integration of the world economy has led to a significant interest in understanding accounting systems in emerging economies. The articles in the volume contribute immensely to our understanding of how accounting functions in emerging economies. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS), internet financial reporting, the impacts of ownership concentration and board characteristics on firm performance, governance practices of firms, corporate social responsibility and environmental accounting, related party transactions, budgetary practices, activity-based costing, and females and the accounting profession. The papers have provided wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting in different forms of organisations in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions.

Maurice Peloubet's autobiography lends an insight into the thinking of an influential practitioner of the early 20th Century American CPA Profession. Peloubet was Vice President and Treasurer of the American Institute of Accountants [now the AICPA], as well as a National Director of the National Association of Cost Accountants, now the Institute of Management Accountants. He was a driving force in the firm Pogson, Peloubet & Co, whose prestigious New York Stock Exchange mining company clients included Anaconda, Phelps Dodge, Newmont and others. In l963 his firm was merged into Price Waterhouse & Co., now PriceWaterhouseCoopers.
In 1975, Professor Alfred R. Roberts, of Georgia State University discovered the unpublished memoirs of Maurice Peloubet [d. 1976]. Professor Roberts and his colleagues have completed the process of preparing the manuscript for publication. Skillfully edited, this volume details the key role which Peloubet played in many events affecting modern day professionals, including the federal legislation involving inventory techniques. A prolific writer, thoughtful professional, and, on occasion poet, the volume identifies the many works authored by Peloubet during his lengthy and important career.

Strategically integrate AI into your organization to compete in the tech era The rise of artificial intelligence is nothing short of a technological revolution. AI is poised to completely transform accounting and auditing professions, yet its current application within these areas is limited and fragmented. Existing AI implementations tend to solve very narrow business issues, rather than serving as a powerful tech framework for next-generation accounting. Artificial Intelligence for Audit, Forensic Accounting, and Valuation provides a strategic viewpoint on how AI can be comprehensively integrated within audit management, leading to better automated models, forensic accounting, and beyond. No other book on the market takes such a wide-ranging approach to using AI in audit and accounting. With this guide, you'll be able to build an innovative, automated accounting strategy, using artificial intelligence as the cornerstone and foundation. This is a must, because AI is quickly growing to be the single competitive factor for audit and accounting firms. With better AI comes better results. If you aren't integrating AI and automation in the strategic DNA of your business, you're at risk of being left behind. See how artificial intelligence can form the cornerstone of integrated, automated audit and accounting services Learn how to build AI into your organization to remain competitive in the era of automation Go beyond siloed AI implementations to modernize and deliver results across the organization Understand and overcome the governance and leadership challenges inherent in AI strategy Accounting and auditing firms need a comprehensive framework for intelligent, automation-centric modernization. Artificial Intelligence for Audit, Forensic Accounting, and Valuation delivers just that--a plan to evolve legacy firms by building firmwide AI capabilities.

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

Written for professional and aspiring accountants, this book addresses the specific ethical issues that accountants are often obliged to resolve in the context of their work. The authors, an accountant and an ethicist, take a case-based, pragmatic approach to the subject, examining real life dilemmas often faced in the practice of accountancy. Each chapter investigates a specific issue, such as whistle-blowing or the implications of independence, and includes several case studies that put the theoretical analysis into practical perspective. Throughout, Cottell and Perlin seek to go beyond the codes of professional behavior to confront the subtle personal, corporate, and governmental pressures that make ethical decision making difficult. In an era in which accountants have been tried publicly for aiding in corporate fraud, "Accounting EthicS" provides a careful and welcome exploration of the moral issues faced almost daily by professionals in the field.

Following an introductory chapter that raises fundamental questions about accountability, the authors analyze and interpret the three different systems from which ethical considerations are born--deontologism, utilitarianism, and ethical realism. Subsequent chapters examine particular types of conflicts. Among the topics that receive extended treatment are moral conflicts within the firm, the issue of independence, whistle-blowing as an option, legal requirements and ethical duties, difficulties in relationships among professionals, questions of sexual difference and discrimination, and accounting's responsibility to society. Specialized jargon is kept to a minimum, making this an excellent resource for anyone practicing or considering a career in the accounting profession.

Both financial and non-financial managers with accountability for performance at either a strategic level or for a business unit have responsibility for risk management, in terms of failing to achieve organisational objectives.Fundamentals of Enterprise Risk management is structured around four parts and 26 self-contained chapters. Each chapter will have ample practical examples and illustrations/mini-case studies from retail, manufacturing and service industries and from the public and not-for-profit sectors to enable the reader to understand and apply the concepts in the book.

Advances in Accounting Education: Teaching and Curriculum Innovations is a refereed, academic research annual that aims to meet the needs of faculty members interested in ways to improve their classroom instruction. It includes both non-empirical and empirical articles dealing with accounting pedagogy at college and university level. Non-empirical papers are academically rigorous and specifically discuss the institutional context of a course or program, as well as any relevant trade offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review. Thoughtful, well-developed articles describe how teaching methods or curricula/programs can be improved. Advances in Accounting Education: Teaching and Curriculum Innovations serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques. Readable, relevant and reliable this volume is of interest to all instructors, researchers and administrators committed to improving accounting education at the college and university level. This volume presents relevant, readable articles dealing with accounting pedagogy at college/university level. It serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques and is of interest to instructors, researchers and administrators committed to improving accounting education.

Accounting Principles, 14th Edition provides students with a clear overview of fundamental financial and managerial accounting concepts with a focus on learning the accounting cycle from the sole proprietor perspective. Through a primary review of accounting transactions, integrated real-world examples, and a variety of practice opportunities, students develop a thorough understanding of how to apply accounting principles and techniques in practice. Students work through an entire program that builds their mastery of accounting concepts with an emphasis on decision making and key data analysis skills appropriate at the introductory level that keeps them engaged and better prepared to connect the classroom to the real world.

This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan. In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.

This book is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement. It will also appeal to students taking accounting and finance modules that cover basic accounting techniques, ratio analysis, investment appraisal, as well as company valuation and share valuation. The book demonstrates with four case studies where practice often differs with theory.
Chapter 1 covers basic book-keeping, showing how accounts are reconciled and controlled covering topics such as the working capital cycle and negotiating techniques. Chapter 2 deals with basic business planning and how to use ratio analysis (performance, asset management, structure, and investment ratios) to assess company performance. Chapter 3 explains that published accounts are based on a series of judgements and the effect the relatively new international financial reporting standards and legislation such as the Sarbanes-Oxley Act is having on corporate governance. Chapter 4 covers risk assessment and valuing companies. Four case studies bring everything together; how investment trusts are valued, the effect of restructuring on share prices, the difference between serious profit warnings and mere compliance with regulation and hostile takeovers.
Via a thorough analysis of published accounts this book will show readers how to: distinguish between mandatory and optional reports; assess the strength of a company s balance sheet; assess the risk factors associated with investment; assess whether or not the market value of a particular company is justified.

* examines the difference between mandatory and optional reports
* explains how to assess the strength of a companys balance sheet
* looks at how to assess whether or not the market value of a particular company is justified
"

Have you ever worried about being expected to understand what finance people are saying when they quote 'gearing ratios' or 'equity yields' at you? Whether you are in a large organization or just starting out on your own you will want to avoid missing something important and know how you can achieve the financial targets that are critical to you and your business.
It is important for all those engaged in business to understand how financial ratios can be used to measure the performance of a business. This has never been more urgent and important, when corporate frauds and corporate governance are high on the public agenda. However it is also important to understand how they can be used positively to maximize value and success in a business.
This book covers the full scope of business. It uses a model, the Enterprise Stewardship Model which has received international acclaim, to illustrate the power - and the limitations - of financial ratios and explore the tangible and intangible aspects of creating value in a business. It shows how ratios can be used to describe, measure, and help to maximize, value and success. And it includes worked examples to illustrate how to generate and calculate key financial ratios.
The CD that is included with the book enables the reader to both understand and apply the subject for themselves through the use of interactive exercises. It also includes a short introductory video, a slide show and some structured questions to prompt a strategic business review using ratios.
Relationships are at the heart of this book. Ratios themselves are relationships - between different sets of numbers or measurements. It is important to understand them andbe able to work with them. But is also important to understand and be able to work with people in a business and this book looks at different perspectives on a business and explores how financial ratios can be interpreted differently from different standpoints.
"A splendid job! You have made a complex subject highly accessible. It is very readable for anyone engaged in business whether in a small firm or a major corporation." - Peter Hutton, Managing Director of Brand Energy Research and formerly Group Development Director for MORI
"Great concept: nicely executed and well written. Financial Ratios has a logical structure and flows well - I really enjoyed reading it and couldn't put it down!" - Dr David Hillson FRSA FAPM FIRM FCMI, Director of Risk Doctor and Partners.
* Financial ratios can add value to any business - understand how
* Do you your customers need to understand what the finance department is telling them and what they should do about it?
* Understand the strengths and shortcomings of financial ratios which will help you grow and manage your business
* Accompanying CD enables the reader to both understand and apply the subject for themselves through the use of interactive exercises

Both Accountants and Auditors are confronted daily with challenges associated with the evaluation of credit risk, market risk, and other exposures. The book provides up-to-date information on the most significant developments in risk management policies and practices.
Accountants whose work under International Financial Reporting Standards increasingly involves risk control in their job will find this book of practical value with the inclusion of material on "how to" successfully design, implementation and use risk control measures.
Designed specifically for accountants the book starts with the fundamental factors underpinning risk: volatility and uncertainty, and then shows how and why accounting, auditing, and risk control correlate. The themes covered in the book include: credit risk, market risk, liquidity risk, investment risk, and event risk.

* This practical handbook, complete with case studies is specifically aimed at accountants.
* comprehensive information on how to develop, implement and use a risk management system
* Covers credit risk, market risk, liquidity risk, investment risk, event risk.

This handbook is aquick reference to International Accounting Standards and is designed for all those who interact with financial information, and need an accelerated route to understanding the key principles of international accounting rules.
It is essential reading for all members of the management team. Members of any finance and accounting team will find it a practical summary of all the big concerns allowing relevant questions to be raised with auditors and other professionals interested in the governance of the business.
Tables, diagrams and flow charts are used extensively throughout in order to make the information presented user friendly and quickly assimilated. The consequences for the non-accounting functions of a business are clearly highlighted, to give further insights into how International Accounting standards impinge on abusiness.
* Provides an accelerated route to understanding the key principles of the new International Accounting rules and the key skills to ease the transition to IAS
* Shows the impact both on preparation and presentation of financial information and the consequences for analysis and interpretation.
* Identifies the major differences between the two standards and reflects changes expected in the future.

Across the US and the UK, few senior accountants exist in proportion to their white peers, and only a handful ever reach the level of partner in large accounting firms. This problem has been left largely unexamined on both sides of the Atlantic and is overwhelmingly disregarded due to an inherent assumption of racial neutrality within the field of accountancy. This book unpacks the lived working experience of black accountants in the US and UK to highlight the existence of institutionalized racism. Using the perspective of Critical Race Theory (CRT), Anton Lewis demonstrates how the black accountant is in fact an outsider, with limited options for professional progress. He offers a qualitative, narrative-focused approach, exploring detailed testimonies of Black British and African American accountants within a CRT theoretical framework, to highlight how the field of accounting has participated in a historic system of racial and professional inequities. This book invites the reader to critically examine how black people enter and progress in the field and comprehend the processes by which black accountants understand the impact race has on their professional identities. Looking at the way forward, the author also serves up practical guidelines for black accountants on how to network, and how best to strategize for success across their careers from entry level positions, to senior professionals seeking partnership.

Developed country capital markets have devised a set of institutions and actors to help provide investors with timely and accurate information they need to make informed investment decisions. These actors have become known as " financial gatekeepers" and include auditors, financial analysts, and credit rating agencies. Corporate financial reporting scandals in the United States and elsewhere in recent years, however, have called into question the sufficiency of the legal framework governing these gatekeepers. Policymakers have since responded by imposing a series of new obligations, restrictions, and punishmentsall with the purpose of strengthening investor confidence in these important actors. Financial Gatekeepers provides an in-depth look at these new frameworks, especially in the United States and Japan. How have they worked? Are further refinements appropriate? These are among the questions addressed in this timely and important volume. Contributors include Leslie Boni (University of New Mexico), Barry Bosworth (Brookings Institution), Tomoo Inoue (Seikei University), Zoe-Vonna Palmrose (University of Southern California), Frank Partnoy (University of San Diego School of Law), George Perry (Brookings Institution), Justin Pettit (UBS), Paul Stevens (Investment Company Institute), Peter Wallison (American Enterprise Institute)