Accounting and Business Ethics: An Introduction, McPhail

Accounting and Business Ethics: An Introduction PDF Download Ebook. Ken McPhail and Diane Walters take broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism.

Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics.

The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project.

This text is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting. Ken McPhail is Professor of Accounting at La Trobe University, Australia. Diane Walters is a member of the Institute of Chartered Accountants in Scotland and a part-time lecturer at Heriot-Watt University, UK.

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Cost Management: A Strategic Emphasis 6th Edition

Cost Management: A Strategic Emphasis 6th Edition PDF Download Ebook. Edward Blocher, David Stout and Gary Cokins provide the cost-management tools and techniques needed to support an organization’s competitiveness, improve its performance, and help the organization accomplish its strategy.

The text is written to help students understand the broader role of cost accounting in helping an organization succeed – and not just the measurement of costs. While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization’s strategy.

This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice. This text has reorganized the parts and sequence of chapters to follow the sequence used by our adopters. Thus, the process costing and cost allocation chapters were moved up, and capital budgeting is now included as a chapter in the section on planning and decision making. These two changes permit a more streamlined presentation.

There are now four major parts to the text: Part one, introduction to strategy, cost management and cost systems; Part two, planning and decision making; Part three, operational-level control; and Part four, management-level control. A new feature of the text is the inclusion of an introduction to each of the four parts to explain the learning objectives of the chapters in that part. Briefly, the objective of Part one is to introduce foundational concepts, including strategy, strategy implementation, and product-cost systems.

The coverage of cost systems begins with job costing and is followed by ABC, process costing, and joint product costing/cost allocation. Part two, planning and decision making, begins with cost estimation, since planning and decision making are guided by knowledge of cost drivers and cost behavior. Covered in part two is profit-planning (CVP), budgeting, decision making, capital budgeting, target costing, the theory of constraints, and pricing.

Parts three and four study performance measurement: Part three looks at this issue from the perspective of those who manage operations on a day-to-day basis, while Part four examines performance evaluation at a higher level: business-unit mangers who have responsibility for divisions, product lines, manufacturing plants, and whose units are evaluated as cost centers, profit centers, or investment centers.

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Cost Accounting Foundations and Evolutions 9e, Kinney

Cost Accounting: Foundations and Evolutions 9th Edition PDF Download Ebook. Michael R. Kinney and Cecily A. Raiborn provide in-depth coverage of current cost management concepts and procedures in a straightforward and reader-friendly framework. The clean, concise presentation of materials and the updated illustrations reinforce and clarify the topics that readers traditionally struggle with most.

Recognized for its unmatched readability, the book's thought-provoking writing keeps concepts intriguing and easy to comprehend. This edition's solid blend of concepts and practices will help students clearly understand how to solve actual business problems. Real-world examples that appeal to today's students and clearly exemplify the chapters' concepts are integrated throughout the main body of the text in order to connect today's business world with the classroom experience immediately.

The need for students to analyze business situations and make informed, ethical decisions is essential in today's business world. This text weaves ethical considerations throughout the chapter so that students learn to think consistently of the ethical implications of their actions. Potential Ethical Issues at the end of the chapter emphasize dilemmas students may encounter in business, and exercises and problems involving ethical considerations are marked with an ethics icon.

In addition, real-world examples and ethical coverage are woven into the text so readers immediately see the relevance of the cost accountant's role in managerial decisions and learn to go beyond the numbers and think critically. Comprehensive Review Modules for each chapter ensure your students' mastery of concepts through succinct chapter summaries, potential ethical issues, solution strategies highlighting key equations and concepts, and demonstration problems that students can use as a framework for solving similar examples in homework assignments or exams. These modules reinforce the critical concepts from the chapter and show how to apply them.

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Principles of Cost Accounting 16th Edition, Vanderbeck

Principles of Cost Accounting 16th Edition PDF Download Ebook. Edward J. Vanderbeck shows how readable, real, and relevant cost accounting can be. This book packs the essentials you need to know for your future in a unique 10-chapter format that is well organized, practical, and concise. You gain a thorough understanding of cost concepts, cost behavior, and cost accounting techniques as they apply to manufacturing and service businesses.

To ensure your understanding, the book introduces concepts in small, manageable sections that are immediately reinforced with proven questions, demonstration problems, practice exercises, and self-study quizzes. You master the fundamentals of job order costing and process costing before progressing to more advanced topics, such as budgeting, standard costing and variance analysis, costing for service businesses, and cost analysis for management decisions.

Focus on the skills that will take you far in today's competitive job market as you learn how to determine the costs of products and services accurately and how to set effective selling prices. Learn the techniques to measure accurately the performance of managers within an organization and to use accounting to motivate managers toward an organization's goals. Find the relevant approach you need with the real cost accounting skills that will take you far in business today with this book.

Edward J. Vanderbeck has been a professor of accounting for 30 years and Chair of the Department of Accountancy at Xavier University, Cincinnati, Ohio, for 22 years. Before retiring in 2008, Professor Vanderbeck specialized in teaching cost accounting to accounting majors and managerial accounting to undergraduate and MBA students. He has taught at the two-year college level at SUNY--Delhi. He has a BA in accounting from SUNY--Binghamton and an MS in business administration from SUNY--Albany.

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Cost Accounting For Dummies by Kenneth Boyd

Cost Accounting For Dummies PDF Download Ebook. Kenneth Boyd tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services.

This book shows how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and practical, real-world examples. It walks you though homework problems with detailed, easy-to-understand answers. If you're currently enrolled in a cost accounting course, this book gives you everything you need to master this critical aspect of accounting.

This text offers easy way to get a grip on cost accounting. Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors.

Ken Boyd is a former CPA with over 27 years of experience in accounting, education, and financial services. Ken is the owner of St. Louis Test Preparation (www.stltest.net). He provides online tutoring in accounting and finance to both undergraduate and graduate students.

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