Financial and Management Accounting: An Introduction, 4/E by Pauline Weetman

Financial and Management Accounting: An Introduction, 4/E by Pauline Weetman
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Financial and Management Accounting: An Introduction, 4/E

by Pauline Weetman, University of Glasgow, Department of Accounting and Finance

Publisher: Financial Times Press


This revised and fully updated edition continues to provide students with a clear and well-structured introduction to financial and management accounting. This edition retains all of the classic features that have contributed to the book¡¯s success particularly its clarity of expression within a sound conceptual framework. There is a strong emphasis on the 'why' rather than simply the 'what' and ¡®how¡¯.


Table of Contents

Part 1 A conceptual framework: setting the scene

Chapter 1 Who needs accounting?

Chapter 2 A systematic approach to financial reporting: the accounting equation

Chapter 3 Financial statements from the accounting equation

Chapter 4 Ensuring the quality of financial statements

Part 2 Reporting the transactions of a business

Chapter 5 Accounting information for service businesses

Chapter 6 Accounting information for trading businesses

Part 3 Recognition in financial statements

Chapter 7 Published financial statements

Chapter 8 Non-current (fixed) assets

Chapter 9 Current assets

Chapter 10 Current liabilities

Chapter 11 Provisions and non-current (long-term) liabilities

Chapter 12 Ownership interest

Part 4 Analysis and Issues in reporting

Chapter 13 Ratio analysis

Chapter 14 Reporting corporate performance

Chapter 15 Reporting cash flows

Glossary of financial accounting terms


Part 5 Setting the scene and defining the basic tools of management accounting

Chapter 16 Functions of management accounting

Chapter 17 Classification of costs

Chapter 18 Product costs: materials, labour and overheads

Part 6 Jobcosts and stock valuation

Chapter 19 Job costing

Part 7 Decision making

Chapter 20 Breakeven analysis and short-term decision making

Part 8 Planning and control

Chapter 21 Preparing a budget

Chapter 22 Standard costs

Chapter 23 Performance evaluation and feedback reporting

Part 9 Capital investment appraisal and business strategy

Chapter 24 Capital investment appraisal

Chapter 25 Business strategy and management accounting

Financial accounting defined

Management accounting defined


I Information extracted from annual report of Safe and Sure plc, used throughout Financial Accounting

II Solutions to numerical and technical questions in Financial Accounting

III Solutions to numerical and technical questions in Management Accounting



New To This Edition

¡¤ Fully in line with IFRS, but provides comparative analysis with UK GAAP where relevant.

¡¤ New case study material including financial statements, Directors¡¯ Reports,and financial forcasts for companies such as: the Body Shop, Sainsburys, British Airports Authority, Matalan, Argos, Homebase, Burberry, Ottakers, Carphone Warehouse, BP

¡¤ Redesigned to aid navigation and understanding for students


Questions are graded to test student understanding of chapter content, as well as skills in straightforward application of knowledge, and skills of problem solving and evaluation. The book is accompanied by a comprehensive support package for lecturers, arranged on a chapter-by-chapter basis comprising of: student lecture notes on a 'fill the gaps' basis; graded questions to supplement those of chapters; including multiple choice questions; solutions to questions in the book; and 'Safe & Sure¡¯ annual report for analysis.