Accounting category: 5539 books

Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS...

This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.

Understanding and Interpreting Accounts is designed for those with no formal training in accounting who need to know what company accounts can reveal. Using non-technical terms to explain the concepts, it identifies the links between individual parts of the accounts in order to facilitate the...

This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners...

"a. Assuming a constant profit margin, what will Cranberry Corporation's net income be if sales increase by 10%? b. What is Cranberry Corporation's addition to retained earnings with a 10% increase in sales? Assume the dividend payout ratio and profit margin remains fixed. c. Assume Cranberry...

Capitalism is historically pervasive. Despite attempts through the centuries to suppress or control the private ownership of commercial assets, production and trade for profit has survived and, ultimately, flourished. Against this backdrop, accounting provides a fundamental insight: the ‘value’...

Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and...

One of the most important challenges that people in senior management positions face is the responsibility of ensuring their organizations’ effective practice of performance management. As this book reveals, performance management comprises an interdisciplinary field of study and practice that draws...

Confusing Textbooks? Missed Lectures? Not Enough Time? Fortunately for you, there's Schaum's Outlines. More than 40 million students have trusted Schaum's to help them succeed in the classroom and on exams. Schaum's is the key to faster learning and higher grades in every subject. Each Outline...

Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems. This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic...

Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such...

Featured in Volume 20 are articles on: information overload and multiple constituency values related to environmental and social disclosures; the extent to which product life cycle cost analysis, customer involvement and cost management contribute to the competitive advantage of firms; the development...

The adjusted trial balance columns of the worksheet for Goode Company are as follows.1.No common stock was issued during April. Prepare an income statement, a retained earnings statement, and a classified balance sheet.

"Bunyan Lumber, LLC, harvests timber and delivers logs to timber mils for sale.  The company was founded 70 years ago by Pete Bunyan.  The current CEO is Paula Bunyan, the granddaughter of the founder.  The company is currently evaluating a 7,500 acre forest it owns in Oregon. ...