Accounting for managers : Interpreting accounting information for decision-making / [printed text] / Paul M. Collier, Author  . -  4th Edition . - Hoboken, NJ : John Wiley & Sons, 2012 . - xix, 558 p. : ill (col) ; 24 cm.
ISBN : 978-1-119-97967-8
This updated and revised fourth edition of Accounting for Managers builds on the international success of the previous editions in explaining how accounting is used by non-financial managers. Emphasizing the interpretation rather than the construction of accounting information, Accounting for Managers encourages a critical, rather than an unthinking acceptance of accounting techniques. Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques

Class number:	658.1511
Abstract:	Whilst immensely valuable for planning, decision-making and control, users of accounting information need to recognize the assumptions behind, and the limitations of particular accounting techniques. As in the previous editions, Accounting for Managers links theory with practical examples and case studies drawn from real business situations across a wide range of manufacturing, retail and service industries.
Contents note:	Part 1 Context of Accounting 1. Introduction to accounting; 2. Accounting and its relationship to shareholder value and corporate governance; 3. Recording financial transactions and the principles of accounting; 4. Management control, accounting and its rational-economic assumptions; 5. Interpretive and critical perspectives on accounting and decision making. Part 2 The Use of Financial Statements for Decision Making 6. Constructing financial statements : IFRS and the framework of accounting; 7. Interpreting financial statements; 8. Accounting for inventory. Part 3 Using Accounting Information for Decision Making, Planning and Control 9. Accounting and information systems; 10. Marketing decisions; 11. Operating decisions; 12. Human resource decisions; 13. Overhead allocation decisions; 14. Strategic investment decisions; 15. Performance evaluation of business units; 16. Budgeting; 17. Budgetary control; 18. Strategic management accounting. Part 4 Supporting Information Introduction to the readings.