Brian Underdown Knihy

This edition has been updated to cover changes in legislation including the provision of the Companies Act 1989 and the relevant accounting standards, exposure drafts and technical releases such as those on depreciation and brands. Answers to questions and problems are now available in a separate solutions manaual. Business Studies in colleges of higher education, polytechnics and universities. Professional foundation and second stage accounting of the examinations of ICAEW, ACCA, CIMA and CIPFA, MBA and DMS courses in business schools and polytechnics.

Accounting Theory and Practice is a comprehensive and wide-ranging textbook on the theory and practice of modern financial and management accounting. It provides a theoretical framework for the understanding of accounting, and an appreciation of the purpose of various accounting practices. Accounting Theory and Practice is an essential text for first year and second year undergraduate degree courses in accounting, first year MBA courses, professional accountancy examinations and practising accountants who want a broader view of the accounting process.