Accounting is the provision of financial information to managers or owners, as well as to external users, so that they can make business decisions. It measures, monitors and controls business activities.

"Management Accounting" provides a very accessible and easy-to-follow introduction to accounting. It introduces students to accounting and provides them with a clear understanding of the theory and practice of management accounting. The text blends theory and practice by stressing the underlying concepts and context of accounting.Text thoroughly updated to include examples that comply with the new format adopted by International Accounting Standards for listed companies.'Real Life Nuggets' and other material from the business press will be revised and updated.A large number of end of chapter questions of escalating difficulty, together with the accompanying answers, enables the reader to develop their understanding of the key concepts discussed in the text.

This volume contains reports on excavations undertaken in the lower walled city at Lincoln, which lies on sloping ground on the northern scarp of the Witham gap, and its adjacent suburbs between 1972 and 1987, and forms a companion volume to LAS volumes 2 and 3 which cover other parts of the historic city. The earliest features encountered were discovered both near to the line of Ermine Street and towards Broadgate. Remains of timber storage buildings were found, probably associated with the Roman legionary occupation in the later 1st century AD. The earliest occupation of the hillside after the foundation of the colonia towards the end of the century consisted mainly of commercial premises, modest residences, and storage buildings. It seems likely that the boundary of the lower enclosure was designated before it was fortified in the later 2nd century with the street pattern belonging to the earlier part of the century. Larger aristocratic residences came to dominate the hillside with public facilities fronting on to the line of the zig-zagging main route. In the 4th century, the fortifications were enlarged and two new gates inserted. Examples of so-called 'Dark Earth' deposits were here dated to the very latest phases of Roman occupation. Elements of some Roman structures survived to be reused in subsequent centuries. There are hints of one focus in the Middle Saxon period, in the area of St Peter's church, but occupation of an urban nature did not recommence until the late 9th century with the first phases of Anglo-Scandinavian occupation recorded here. Sequences of increasingly intensive occupation from the 10th century were identified, with plentiful evidence for industrial activity, including pottery, metalworking and other, crafts, as well as parish churches. Markets were established in the 11th century and stone began to replace timber for residential structures from the mid-12th century with clear evidence of the quality of some of the houses. With the decline in the city's fortunes from the late 13th century, the fringe sites became depopulated and there was much rebuilding elsewhere, including some fine new houses. There was a further revival in the later post-medieval period, but much of the earlier fabric, and surviving stretches of Roman city wall, were swept away in the 19th century.

This is the first full-length treatment of Roman Lincoln, more than 1500 years after its demise. By AD 450 it had ceased to exist as an urban centre; its physical remains, however, survived well for several centuries, and some elements - notably the city wall - influences the city's topography until the nineteenth century; parts are still visible today. This work, by Lincoln's City Archaeologist, builds on the achievements of many in the past: the early antiquarians, the first systematic excavations carried out in the 1940s by a series of distinguished museum curators and local volunteers, and the thousands who have taken part in th many excavations since the 1970s. The resulting study represents a combination of local, national and international history. For, so fragmentary is out knowledge that each city has its own particular contribution to make to the whole - 'all history is local history'. We learn of the initial conquest and establishment of the fortress, in the territory of the Iron Age Corieltauvi, soon after the Claudian invasion of AD 43. After the departure of Legio II Adiutrix for Chester in the late 70s, Lincoln was established, by imperial decree, as a Colony - Colonia Domintiana Lindensium - primarily for former soldiersin the Ninth Legion. Over the centuries the administrative apparatus and the full panoply of public works (forum, baths etc.) developed, and the city expanded enormously and developed links with the hinterland. Later on still, there was new building in the fourth century when the late Roman capital became a Christian centre, before its final decline and almost complete abandonment. In a book that explains the early story of Lincoln to the local community and to its visitors, Michael Jones shows what the archaeological remains tell us of the daily life of the Roman community.