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Accounting for Managers : Effective Techniques for Decision Making

S. Jayapandian, Ane Books, 2009, pbk, Second Edition, 608 p, ISBN : 818052213x, $19.00 (Includes free airmail shipping)

Accounting for Managers : Effective Techniques for Decision Making

Contents : Preface. Chapter 1. Concept of Accounting, Chapter 2. Accounting for Managers, Chapter 3. Financial Accounting, Chapter 4. Understanding Financial Statements, Chapter 5. Financial Statement Analysis, Chapter 6. Sources and Uses of Funds, Chapter 7. Cost and Cost Accounting, Chapter 8. Job Costing, Chapter 9. Process Costing, Chapter 10. Marginal Costing, Chapter 11. Cost, Volume, Profit Analysis, Chapter 12. Standard Costing, Chapter 13. Budgetary Control, Chapter 14. Capital Budgeting, Chapter 15. Inflation Accounting, Chapter 16. On Intangible Assets, Chapter 17. Reveneu Recognition, Appendix, Index.

"Decision-making is emerging as the major area of emphasis & concentration for modern day finance managers. The trends reveal the importance of financial decision making in achieving the corporate goal of maximizing wealth of shareholders. It is through the package of these decisions that the finance manager takes in the areas of raising funds and using them effectively, that corporate goals are realised as envisaged. And valid decisions are founded on the quality of information or the processed data that is generated in the financial accounting section of an organization. Supplying the requisite information in the requisite form and time to the concerned executive is the primary role of management accountants.

This book would enable the aspiring management accountants, who occupy a rung slightly lower than the finance manager, to understand the nuances of converting financial data into financial information. The book is designed to disseminate knowledge on How & Why of conversion. It highlights the techniques used in the process of conversion and the qualities a management accountant should posess to be effective. Additional inputs on financial accounting such as recording of transactions, their classification into ledger accounts, summary into trial balance and the final interpretation of the results of operation have also been added. In essence, the book is a comprehensive annotation of the different aspects of financial and management accounting principles and practices. It would be of immense assistance to students learning financial and management accounting."

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