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  <titleInfo>
    <title>Financial accounting</title>
    <subTitle>Managerial Perspective</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Narayaswamy, R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>R Narayanaswamy.</namePart>
    <namePart type="termsOfAddress">(Author)</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>Asoke K Gosh</publisher>
    <dateIssued>c 2024</dateIssued>
    <edition>6th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>xvii, 594 p. : col. ill. ; 28 cm.</extent>
  </physicalDescription>
  <abstract>Financial Accounting, 6th edition is a fundamental learning resource for students studying Financial and Management Accounting courses. With a range of activities and real-world case studies, this edition will encourage students to explore and consider management accounting issues from different angles and perspectives.</abstract>
  <tableOfContents>Part 1 Corporate Reporting: Annual Report and Accounts Users needs for informationWhat influences the annual report?The accounting equation: a systematic approach to financial reportingFinancial statements from the accounting equationEnsuring the quality of financial statements Part 2 Reading and interpreting company reports Published financial statementsRatio analysisRatios – worked example Part 3 Reporting the transactions of a business Accounting information for service businessesAccounting information for trading businesses Part 4 Recognition in financial statements Non-current (fixed) assetsCurrent assetsCurrent liabilitiesProvisions and non-current (long-term) liabilitiesOwnership interest Part 5 Setting the scene and defining the basic tools of management accounting Functions of management accountingClassification of costsProduct costs: materials, labour and overheads Part 6 Job costs and stock valuation Job costing Part 7 Decision making Break-even analysis and short-term decision making Part 8 Preparing a budgetStandard costsPerformance evaluation and feedback reporting Part 9 Capital investment appraisal and business strategy Capital investment appraisalBusiness strategy and management accounting Financial accounting terms defined Management accounting terms defined Appendices I Information extracted from annual report of Safe and Sure Group 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 Index Publisher's acknowledgements</tableOfContents>
  <note type="statement of responsibility">Narayaswamy, R</note>
  <note>Includes indexes </note>
  <note>eng.</note>
  <subject>
    <topic> Accounting</topic>
  </subject>
  <subject>
    <topic>Business accounting</topic>
  </subject>
  <classification authority="ddc">657 NAR</classification>
  <identifier type="isbn">9788120353435</identifier>
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    <recordChangeDate encoding="iso8601">20260714123052.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng.</languageTerm>
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