Accounting: Theory and Practice, 8th edition

  • Michel Glautier
  • Deigan Morris
  • Brian Underdown

Accounting: Theory and Practice

ISBN-13:  9780273693857


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  • Paperback

    You'll get a bound printed text.


For over thirty years, students have benefitted from this comprehensive, theory-based guide to accounting, its application to management decision-making and its impact on our wider global society. In this substantially revised eighth edition of the text, the authors reflect contemporary developments in the subject while continuing to encourage critical analysis of the usefulness and relevance of accounting practices.

Table of contents

Part 1   Accounting Theory: An Overview Introduction
Chapter 1: Accountability and accounting (All New!)             
Chapter 2: The scope of business accounting      (All New!)                          
Chapter 3: Accounting as an information system                          
Chapter 4: The universality of business accounting method  (All New!)         
Chapter 5: International rules for business accounting    (All New!)                
Chapter 6: The scope and role of accounting theory  

Part 2    Accounting Information
Chapter 7: Financial accounting statements                                 
Chapter 8: Financial accounting concepts                                    
Chapter 9: Financial accounting standards                                   
Chapter 10: The generation of financial accounting data        
Chapter 11: Data processing and double-entry bookkeeping           
Chapter 12: Double-entry bookkeeping and periodic measurement
Chapter 13: Losses in asset values and periodic measurement  
Chapter 14: Preparing an income statement and a balance sheet 
Chapter 15: Reporting recorded assets and liabilities  
Chapter 16: The processes of management              
Chapter 17: Traditional cost accounting     
Chapter 18: ABC and JIT
Chapter 19: Cost–volume– profit analysis 
Chapter 20: Marginal costing      
Chapter 21: Costs for Pricing      
Chapter 22: Costs for short-run tactical decisions    

Part 3  Accounting Information for Decision-Making
Chapter 23: Companies: their nature and regulation     
Chapter 24: Published financial statements        
Chapter 25: Statements of Cash-flows      
Chapter 26: Interpreting and comparing financial statements  
Chapter 27: Capital, value and income     
Chapter 28: Accounting and economic concepts of income and value  
Chapter 29: Accounting under monetary instability and market volatility  (All New!)
Chapter 30: Reporting to investors         
Chapter 31: Social accounting and the caring society  (All New!)   
Chapter 32: Budgeting for planning and control       
Chapter 33: Organization for cont

Published by Pearson Canada (October 12th 2010) - Copyright © 2011