This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed...
Essentials of Cost Accounting for Health Care Organizations, Third Edition is a comprehensive text that applies the tools and techniques of cost accounting to the health services field. It is an essential tool for all professionals who need to deal with the challenges of managing health facilities in a difficult economic environment. The third edition has an increased emphasis on managed care as well as a new computer-based component. It has been thoroughly revised to reflect the recent changes in Medicare/Medicaid and includes an all new chapter on activity-based costing.
Describes the theoretical and practical aspects of alternative methods of inflation accounting. Simple numerical examples enable the reader to evaluate the relative practical solutions to the inflation-accounting problem now being implemented in the U.K., U.S., and throughout the English-speaking world.
Today's accounting professionals are expected to help organizations identify enterprise risks and provide assurance for information systems. ACCOUNTING INFORMATION SYSTEMS, 8E helps you develop a solid foundation in enterprise risk management as it relates to business processes and their information systems. The book's proven coverage centers around three of the areas most critical in accounting information systems today: enterprise systems, e-Business systems, and controls for maintaining those systems. The book is written clearly to help you easily grasp even the most challenging topics. You can explore today's most intriguing AIS topics to see how they relate to business processes, inform...
As business and capital markets continue to grow more global, the need for cross-border financial information has correspondingly increased. And, as IFRS gets closer to becoming a reality in the United States, international accounting has been brought to the forefront in both the academic and the practitioner markets. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. With the problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.
Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.
The Book Presents An Exhaustive Exposition Of The Various Principles Involved In Management Accounting. The Basic Concepts Have Been Explained In Considerable Detail And Illustrated Through Numerous Solved Examples.Various Techniques Of Accounting Have Been Suitably Discussed And Their Application Is Highlighted. The Linkages Between Different Concepts Are Appropriately Emphasised.A Large Number Of Worked Out Examples And Practice Problems Have Been Included Throughout The Book. The Book Is Designed As A Basic Text For Students Pursuing Degrees In Both Commerce And Management Streams.
The Second Edition of Issues in Cost Accounting for Health Care Organizations is based upon a thorough literature review of all cost accounting articles published in the last five years. it is a resource of readings on the topic of health care cost measurement and analysis, and provides the insights of leading authorities in the area of health care costs. Each article is linked with the conceptual discussion in the companion volume, Essentials of Cost Accounting for Health Care Organizations .
Weygandt helps corporate managers see the relevance of accounting in their everyday lives. Challenging accounting concepts are introduced with examples that are familiar to them, which helps build motivation to learn the material. Accounting issues are also placed within the context of marketing, management, IT, and finance. The new Do It! feature reinforces the basics by providing quick-hitting examples of brief exercises. The chapters also incorporate the All About You (AAY) feature as well as the Accounting Across the Organization (AAO) boxes that highlight the impact of accounting concepts. With these features, corporate managers will learn the concepts and understand how to effectively apply them.