Accounting: Books

"The purpose of this manual is to provide Certified Information Systems Auditor (CISA) candidates with the technical information and reference material to assist in preparation for the Certified Information Systems Auditor exam."--Page iii.

Industry 4.0 is the first industrial revolution where technology and humans are very closely integrated. This has a profound effect on how the changes brought on by this revolution will impact managers and why it is critical for managers to be more responsible, more focused on sustainability, and more globally aware. Responsible, Sustainable, and Globally Aware Management in the Fourth Industrial Revolution focuses on responsible and sustainable management practices to better use innovative technologies and understand the impact of these technologies on business processes and the environment for organizational success. Featuring research on topics such as cognitive development, JointExpertise, artificial intelligence, green management, and more, this book is a vital reference source for business professionals and managers, scholars, practitioners, researchers, students, policymakers, non-profit organizations, and consultants seeking coverage on business sustainability.

Advances in Accounting Education is a refereed, academic research publication whose purpose is to help meet the needs of faculty members interested in ways to improve accounting classroom instruction at the college and university level. We publish thoughtful, well-developed articles that are readable, relevant, and reliable. Articles may be either empirical or non-empirical, and should emphasize pedagogy, i.e., explaining how faculty members can improve their teaching methods or how accounting units can improve their curricula and programs.

All articles in this book explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 20 includes papers that examine topics: assisting students with career selection via personality assessments to enhance students' comprehension of the accounting cycle, incorporating exercises in an auditing course to help students better understand analytical procedures and developing journal lists to assist with departmental decisions. This also includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes two papers from instructors who have developed theme-based accounting ethics courses. In these cases the instructor focuses the course on developing wisdom in accounting decisions and development with a leadership focus.

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting pedagogy. All articles explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 16 examines the following topics: intelligent online tutoring, creating a cheat-proof testing and learning environment, information literacy in the accounting curriculum and cost accumulation in small businesses.

As economies globalize, the number and power of transnational companies increases, especially in developing countries. Relevant, reliable, and comparable financial information and a common business language are needed to ensure communication between all users of financial information. Throughput Accounting in a Hyperconnected World provides innovative insights into controversial debates regarding the configuration and use of accounting and finance information both internally within economic entities and through third parties. These debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information. The content within this publication covers risk analysis, social accounting, and entrepreneurial models and is designed for managers, accountants, risk managers, academics, researchers, practitioners, and students.

Sustainability Accounting and Integrated Reportingdeals with organizations' assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies' and other organizations' activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and IntegratedReporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

The second edition of "Count Down" is revised to include and discuss developments affecting the Big Four and their business model since the December 2015 release of the first edition. Brought into this updated narrative, for example, are:  The Big Four's growth to collective global 2016 revenue of $ 128 billion, and the continued disparities in growth between their Audit and Advisory practices.  The imposition of mandatory auditor rotation by legislation and regulation in the European Union, and in the US, the PCAOB's requirement to name lead partners on public company audits.  New examples of corporate financial malfeasance and potentially disruptive auditor litigation, involving clients of each of the Big Four.  In addition, this new edition expands in scope and details the required re-engineering by which - with the necessary mutual cooperation among financial statement issuers and users, the accounting profession, legislators, regulators and agencies of law enforcement - a sustainable structure for financial reporting and assurance might emerge -- that is, a Big Audit model truly fit to serve today's global capital markets.

The conceptual framework -- Accounting equation -- Value added tax -- Discounts -- Inventories -- Insurance -- Journals -- General ledger -- Control systems -- Cash and bank reconciliations -- Property, plant and equipment -- Other financial assets (investments) -- Borrowings -- Trial balances -- Financial statements of a sole proprietor -- General instructions for settings of a financial calculator.

Gain a solid foundation in financial accounting to ensure you are prepared for future business courses and the real world with Warren/Reeve/Duchac's market-leading FINANCIAL ACCOUNTING, 15E and CengageNOWv2. This edition helps you connect concepts to the bigger picture with features such as the new chapter opening schema that allows you to see how each chapter's specific content fits within the overall framework of the book. A focus on why accounting is important to business and a prosperous society is reinforced throughout with Why It Matters Concept Clip animations in CengageNOWv2 and a new CengageNOWv2 Journal Entry Tool that illustrates the impact of transactions on the accounting equation. In addition, the Warren/Reeve/Duchac hallmark accounting cycle coverage provides unmatched foundation so you are prepared to succeed in later chapters.

Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization's stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.  In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

This textbook provides an accessible introduction to accounting, giving a clear and concise overview of financial accounting, management accounting and financial management. Using international examples, cases and real company data to contextualise the theory, the authors explain the key concepts in a logical fashion, providing students with a theoretical and practical foundation in the subject. In particular, the running case study helps students to keep applying new concepts to a familiar context. The main author, Jill Collis, is an experienced author who has a proven ability to simplify difficult topics and communicate them in a clear and engaging way.  This textbook has been developed specifically to provide a comprehensive introduction to accounting for anybody coming to the subject for the first time, either at undergraduate or postgraduate level. 

v. 1. The conceptual framework -- Presentation of financial statements -- Inventories -- Statement of cash flows -- Accounting policies, changes in accounting estimates and errors -- Events after the reporting period -- Fair value measurement -- Taxation -- Property, plant and equipment -- Leases -- Revenue from contracts with customers -- Employee benefits -- Government grants and assistance -- The effects of changes in foreign exchange rates -- Borrowing costs -- Related party disclosures -- Hyperinflationary economies -- Financial instruments -- Earnings per share -- Interim financial reporting -- Impairment of assets -- Provisions, contingent assets and contingent liabilities -- Intangible assets -- Investment property -- Agriculture -- First-time adoption of international financial reporting standards -- Share-based payments -- Non-current assets held for sale and discontinued operations -- Operating segments -- Service concession arrangements -- Small and medium-sized entities.

v. 2. Separate financial statements -- Business combinations -- Consolidated financial statements -- Associates and joint arrangements -- Changes in interests in investments : acquisitions -- Changes in interests in investments : disposals -- Changes in interests in investments : other -- Foreign operations -- Consolidated statement of cash flows -- Disclosure of interests in other entities

This edition includes guidance on reporting donated servicesbetween affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs. An appendix is provided with insights for early adopters of FASB AU No. 2016-14, it offers an overview of the standard and assists in determiniing whether to adopt the new requirement early. Other updates include: FASB ASU NO. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities FASB ASU No. 2014-15, Presentation of Financial Statements--Going Concern (Subtopic 205-40): Disclosure of Uncertainiities about an Entity's Ability to Continue as a Going Concern SAS No. 132, The Auditor's Consolidation of an Entity's Ability to Continue as a Going Concern, FASB ASU No 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) FASB ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force) FASB No. 2015-03, Interest--Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs FASB ASU No. 2017-02, Not for Profit Entities--Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity

This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.

Were you looking for the book with access to MyAccountingLab? This product is the book alone and does NOT come with access to MyAccountingLab. Buy Accounting and Finance: An Introduction with MyAccountingLab access card 8e (ISBN 9781292088372) if you need access to MyAccountingLab as well, and save money on this resource. You will also need a course ID from your instructor to access MyAccountingLab.   Accounting and Finance: An Introduction, now in its eighth edition, contains all the information you need to start your business career. With its use of practical techniques and real-world examples, this best-selling text teaches you the basics of understanding and using financial information. This comprehensive guide covers financial accounting, management accounting and financial management in a single text, and provides you with the tools to make informed, successful business decisions.

Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization's accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization's strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization's accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environmentis no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx'id=434

In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.

Accounting in Action -- The Recording Process -- Adjusting the Accounts -- Completing the Accounting Cycle -- Accounting for Merchandising Operations -- Inventories -- Accounting Information Systems -- Fraud, Internal Control, and Cash -- Accounting for Receivables -- Plant Assets, Natural Resources, and Intangible Assets -- Current Liabilities and Payroll Accounting -- Accounting for Partnerships -- Corporations: Organization and Capital Stock Transactions -- Corporations: Dividends, Retained Earnings, and Income Reporting -- Long-Term Liabilities -- Investments -- Statement of Cash Flows -- Financial Statement Analysis -- Managerial Accounting -- Job Order Costing -- Process Costing -- Cost-Volume-Profit -- Budgetary Planning -- Budgetary Control and Responsibility Accounting -- Standard Costs and Balanced Scorecard -- Incremental Analysis and Capital Budgeting -- APPENDICES -- A Specimen Financial Statements: PepsiCo, Inc. A1 -- B Specimen Financial Statements: The Coca-Cola Company, Inc. B1 -- C Specimen Financial Statements: Zetar plc C1 -- D Time Value of Money D1 -- E Using Financial Calculators E1 -- F Standards of Ethical Conduct for Management Accountants F1