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Accounting for Managers: Interpreting Accounting Information for Decision Making 5th Edition Collier (Digital Test Bank)

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Accounting for Managers: Interpreting Accounting Information for Decision Making 5th Edition Collier (Digital Test Bank)

Test Bank for Accounting for Managers: Interpreting Accounting Information for Decision Making, 5th Edition, Paul M. Collier, ISBN: 111900294X, ISBN: 9781119097105

Table of Contents

Part I Context of Accounting 1
1 Introduction to Accounting 3
2 Accounting and its Relationship to Shareholder Value and Corporate Governance 19
3 Recording Financial Transactions and the Principles of Accounting 33
4 Management Control, Accounting, and its Rational-Economic Assumptions 51
5 Interpretive and Critical Perspectives on Accounting and Decision Making 69

Part II The Use of Financial Statements for Decision Making 95
6 Constructing Financial Statements: IFRS and the Framework of Accounting 97
7 Interpreting Financial Statements 129
8 Accounting for Inventory 171

Part III Using Accounting Information for Decision Making, Planning, and Control 185
9 Accounting and Information Systems 187
10 Marketing Decisions 197
11 Operating Decisions 223
12 Human Resource Decisions 251
13 Overhead Allocation Decisions 267
14 Strategic Investment Decisions 297
15 Performance Evaluation of Business Units 317
16 Budgeting 335
17 Budgetary Control 359
18 Strategic Management Accounting 371