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    M., W. e.
    Accounting Theory and Practice [Текст] : fifth edition / W. e. M., B. Underdown. - London : Pitman Publishing, 1994. - 784 с. - ISBN 0-273-60472-4 : Б. ц.
Preface to the Fifth Edition xii
Preface to the Fourth Edition xiii
Preface to the Third Edition xiv
Acknowledgements xvi
Scope of accounting . - С .3
The emerging role of accounting as a social science
Accounting in a changing environment Summary
References Self-assessment questions
2 Accounting as an information system . - С .11
The boundaries of an information system ' The outputof an information system Accounting information andthe allocation of resources ' Behavioural aspects ofdecision making A systems approach to accounting
Summary Self-assessment questions
3 The role of accounting theory . - С .22
The nature of theories Accounting theory
Approaches to the development of accounting theory
Accounting policy makers '
Summary ' References Self-assessment questions
Introduction . - С .37
Section 1 Financial accounting practice
4 Financial accounting concepts . - С .40
The nature of financial accounting concepts
Financial accounting concepts Summary References
Self-assessment question
5 Financial accounting standards . - С .58
The importance of comparability Reasons for concernabout standards Accounting Standards Committee
SSAP 2 'Disclosure of
Accounting Policies' Accounting Standards Board
Standards and the Companies Acts Summary Reference
Self-assessment questions
6 The generation of financial accounting data . - С .65
An outline of the information generation process
Source documents The entry of basic data in thesource books The development of data-processing systems The application of computer systems
Computer systems Summary Self-assessment question
7 Data processing and double-entry bookkeeping . - С .80
The accounting equation Transactions and theaccounting equation Simplifying the recording oftransactions ' The nature of double-entry bookkeeping
Double-entry bookkeeping as a 'closed' system
Accounts as descriptions of transactions ' Themathematical implications of double-entry bookkeeping
The trial balance
Summary Problems
8 Standardized charts of accounts . - С .103
The development of uniformity in bookkeeping Thestructure of accounting systems and accountsclassifications The nature of charts of accounts
Accounting rules in the EC ' The National
Accounting Plan ' Standardized financial statements
Advantages and disadvantages of national accountingplans ' Accounting standards and national accountingplans National accounting plans and developingcountries ' Self-assessment questions Problems
Section 2 Periodic measurement
Double-entry bookkeeping and periodic measurement . - С .115
Problems in periodic measurement Identifying therevenues and expenses of the period ' The meaning ofrevenue and expense
Periodic measurement and the accruals concept Theaccrual of income The accrual of expenses Theresults of the accrual adjustments The matching ofrevenues and expenses Stock adjustments ' Summary
Self-assessment question Problems
10 Losses in asset values and periodic measurement . - С .130
The treatment of losses in asset values Losses inthe value of fixed assets The nature of depreciation
The accounting concept of depreciation Accountingfor depreciation ' Accounting for the disposal ofassets Narrowing accounting differences ' Lossesarising from the default of debtors Summary
References Self-assessment questions Problems
11 Preparing a profit and loss account and a balancesheet . - С .152
Preparing a profit and loss account The formalpresentation of the profit and loss account
Preparing a balance sheet The formal presentation ofthe balance sheet Summary Problems
12 Reporting recorded assets and liabilities . - С .174
The valuation of assets The valuation of fixedassets The revaluation of fixed assets Thevaluation of current assets The va• The valuation of liabilities The valuationof shareholders' equity Summary References
Self-assessment question ' Problems
Section 3 The application of financial accountingmethod to corporate enterprises
13 Financial accounting information for corporateenterprises . - С .195
The nature of corporate enterprises financial accounting implications of corporate status Thecapital structure Gearing and the capital structure
Accounting procedures applied to the capitalstructure Published financial statements Taxationin company accounts Summary Problems
14 Cash flow statements . - С .241
Advantages of cash flow statements Reporting cashflows
Exceptional and extraordinary items Reconciliationwith balance sheet figures Comparative figures
Reporting on operating activities Example Summary
References Problems
15 Interpreting and comparing financial reports . - С .256
The nature of ratio analysis ' The analysis ofsolvency The analysis of financial performance
Ratios as predictors of business failure: empiricalstudies Summary References Problems
16 Financial accounting for groups of companies . - С .276
The regulatory framework Definition of a group
Preparation of consolidated accounts Problems
17 Understanding consolidated financial statements . - С .293
Accounting for minority interests Accounting forassociated companies Mergers and acquisitions
Multinational groups inflation problem ' Problems
Part 3 FINANCIAL reporting alternative
Introduction . - С .313
18 Capital, value, income . - С .316
Capital Capital maintenance Income Theobjectives of income measurement ' Summary
References Self-assessment questions
19 Accounting and economic concepts of income andvalue . - С .325
Accounting concepts Economic concepts Summary
Self-assessment questions
20 Current purchasing power accounting . - С .334
Adjustments for general price level changes ' Anappraisal of CPP accounting Summary References
Self-assessment questions
21 Current value accounting . - С .346
Replacement cost accounting Realizable valueaccounting Current cost accounting Appendix
Summary ' References Selfassessment questions
Part 4 FINANCIAL reporting extending THE
Introduction . - С .379
References . - С .380
22 Evaluation of current financial reportingpractice . - С .381
Non-compliance with standards The development of aconceptual framework Empirical research findings
Implications of research findings Summary
References Self-assessment questions
23 Reporting to investors . - С .395
Identifying investors' needs Normative definition ofinvestors' information needs Content of cash flowstatements ' Advantages of publishing companyforecasts ' Disadvantages of publishing companyforecasts Other aspects of the disclosure problem
The importance of educating users of financial reports
Summary References
Self-assessment questions
24 Reporting to employees . - С .408
Investor and employee reporting compared financial reporting to employees Reporting for collectivebargaining A normative theory of pay bargaininginformation Summary References selfassessment questions
25 Social responsibility accounting . - С .417
The nature of corporate social responsibility Theobjectives of users of social accounting information '
The scope of corporate social responsibility '
Corporate social reporting in the UK The greening ofaccounting Summary ' References ' Self-assessmentquestions
Introduction . - С .431
Section 1 A framework for planning and control
26 The meaning of planning and control . - С .435
The processes of management Information and decisionmaking
Extended meanings of 'control' ' Summary Reference
Selfassessment questions Problem
27 The cost accounting framework . - С .447
Objectives of cost analysis The elements of cost
The problem of overhead costs Costing systems
Just-in-time production systems
Summary Self-assessment questions Problems
Section 2 Planning
28 Long-range planning . - С .473
Setting long-range objectives and goals The positionaudit The formulation of strategy ' The preparationand implementation of the plan The continuous reviewand updating of the plan The importance of thelong-range profit goal ' Financial planning
Summary Self-assessment questions
29 Planning capital expenditure . - С .485
Capital investment decisions ' Types of capitalinvestment decisions The analysis of capitalinvestment proposals The relevant cash flows
Methods of appraising capital investments
Investment appraisal and inflation Summary
Self-assessment questions Problems
30 Budgetary planning . - С .504
The nature of budgetary planning The need forflexibility The organization of budgeting Steps inbudgeting Forecasting sales
An illustration of the budgeting process Evaluatingthe budget proposals Budgetary control Summary
Self-assessment questions Problems
31 Cost-volume-profit analysis . - С .528
Applications of cost-volume profit (c-v-p) analysis
Cost analysis and profit planning Break-evenanalysis Calculating the breakeven point Theprofit—volume chart Profit planning through change
The sales mix cost volume-profit analysis: somelimitations Summary Self-assessment questions
32 Variable costing . - С .548
The case for variable costing for stock valuation
The variable costing controversy The need for adefinition of assets Summary
Reference Self-assessment questions Problems
33 Pricing . - С .559
The nature of the pricing problem The nature ofpricing theories
Pricing theory in economics Cost-based pricingtheories Costbased pricing and budgeted costs
Target pricing and target costs
Summary Self-assessment questions Problems
34 Short-run tactical decisions . - С .572
The nature of relevant costs The importance of thecontribution margin opportunity costs ' Dropping aproduct line Selling or further processing Operateor lease Make or buy Decision making in the faceof limiting factors Linear programming and decisionmaking Summary Self-assessment questions ' Problems
Section 3 Control
35 Organizing for control . - С .593
The integration of planning and control
Responsibility accounting Summary Self-assessmentquestions ' Problems
36 Standard costs and variance analysis . - С .610
Standard costs and budgeted costs Applications ofstandard costing Setting cost standards Settingstandard costs for direct material and direct labour
Variance analysis for direct costs
Setting standards for overhead costs Flexiblebudgeting Variance analysis for overhead costs
Sales variance analysis and the control of revenue
Responsibility for variances The investigation ofvariances Summary Self-assessment questions
37 The control of managed costs . - С .631
The nature of managed costs The control of managedcosts The control of administrative costs ' Thecontrol of research and development costs Thecontrol of marketing costs ' Summary
Self-assessment questions
38 Behavioural aspects of performance evaluation . - С .640
Managerial style and organization culture Theobjectives of performance evaluation Leadershipstyles and the problem of control The effects ofbudgets on people Budget information and performancee valuation The need for several measures ofperformance The importance of participation
Management by objectives - Organization theory
Agency theory Summary
References Self-assessment questions Problem
Appendix: Solutions to self-assessment questions andproblems . - С .655
Index . - С .779

Кл.слова (ненормированные):
Облік бухгалтерський -- Accounting -- Учет бухгалтерский -- Системи інформаційні -- Information systems -- Системы информационные -- Активи -- Assets -- Активы -- Пасив -- Liabilities -- Пассивы -- Капітал -- Capital -- Капитал -- Дохід -- Income -- Доход -- Ціноутворення -- Pricing -- Ценообразование -- Стандарт-костс -- Standard costs -- Стандарт-костс
Аннотация: Accounting Theory and Practice has consistently proved to be one of the most popular introductory textbooks for students studying accounting at degree level. The book successfully integrates financial and management accounting and provides a theoretical framework to the practice of modern accounting. Now in its fifth edition, the text has been fully updated in line with current developments in the subject. New material and features found in this edition include the following:
Coverage of the work of the Accounting Standards Board and the standards that have been issued since its inception, including FRS I Cash Flow Accounting and FRS3 Reporting Financial Performance, and a discussion of the Statement of Accounting Principles.
An extended discussion of activity-based costing and a fuller examination of costing for service organizations.
More examples and illustrations, particularly in the chapters dealing with financial accounting.
Answers to selected questions and problems are now provided in the main text to reflect the demand from students for self-assessment material. Answers to the remaining questions and problems are provided in a separate Lecturer's Guide.
The text and illustrations arc now printed in two colours.

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