An introduction to accounting : accountability in organisations and society / Craig Deegan.

Includes index.

Module 1. Organisations, responsibilities, accountability and accounting -- What is accounting? -- Organisations and their reporting boundaries -- Module 2. Accounting and its role in managerial decision making -- An introduction to management accounting -- Budgeting as a means of organisational planning and control -- Performance measurement and evaluation - further considerations -- Module 3. Accountability for social and environmental performance -- The external reporting of social and environmental performance information -- Module 4. Accountability for financial performance -- An introduction to financial accounting -- Recording transactions in journals and ledgers - more detail on the financial accounting process -- The balance sheet -- The income statement and the statement of changes in equity -- The statement of cash flows, and cash controls -- Module 5. Tools for reviewing an organisation's publicly available reports -- The analysis of organisations' external reports.

"An Introduction to Accounting: Accountability in Organisations and Society brings today's accounting hot topics (such as corporate accountability, sustainability and social responsibility) to life. The text explores sustainability in accounting and environmental responsibility. The structure, content and learning activities provide you with an understanding of accounting's role as a social practice, and as the driving force behind organisations. It also shows you that environments, ideas and values change; how societies are connected in complex ways; that the planet must be respected as a resource; and that people are affected/influenced by the information they receive and the way it is presented. An Introduction to Accounting: Accountability in Organisations and Society will show you that the practice of accounting, while often being seen as very technical in nature, has many social implications." -- Worldcat