Problem Based Learning

Business Accounting - References for Investigation

Biz/ed has provided the following references for investigation to help you research the problem. These are suggestions only and are not the only sources you may wish to use, indeed, you are not obliged to use any of them!

Web sites

• International Financial Reporting Standards - from the International Accounting Standards Board (http://www.iasb.org/standards/index.asp)
• The Accounting Standards Board (http://www.asb.org.uk/asb/)
• Information page for creditors of Parmalat (http://www.parmalat.com/en/fset.html?sez=ea)
• How Parmalat Went Sour - BusinessWeek article (http://www.businessweek.com/magazine/content/04_02/b3865053_mz054.htm)
• Parmalat auditors to stand trial - from the BBC (http://news.bbc.co.uk/1/hi/business/3713162.stm)
• Parmalat: The dairy scandal - AccountancyAge report (http://www.accountancyage.com/specials/1136019)
• News on the restructuring process - enron.com (http://www.enron.com/corp/)
• CNN Special on the end of Enron (http://www.cnn.com/SPECIALS/2002/enron/)
• Called to Account - Time Magazine report on Enron (http://www.time.com/time/2002/enron/)
• Host of legal cases relating to WorldCom (http://news.findlaw.com/legalnews/lit/worldcom/)
• Range of articles in The Economist on corporate misbehaviour (http://www.economist.com/research/articlesBySubject/display.cfm?id=1269867)
• Playing the numbers game - article by Jeff Randall (http://news.bbc.co.uk/1/hi/business/4191995.stm)
• An A-Z of accounting fraud (http://money.msn.co.uk/investing/Insight/SpecialFeatures/MultiplyYourMoney/AccountingFraudAtoZ/default.asp)
• Accounting fraud in the IT industry (http://www.computerweekly.com/Article127853.htm)
• Accountancy magazine report on fraud cases (http://194.143.187.55/accountancy/main.asp?StoryID=7261&pagetype=9)
• Accountancy magazine report on the use of pension funds in window dressing (http://www.accountancyage.com/features/1137675)
• Biz/ed Presentation on Window Dressing [136 KB] (http://www.bized.co.uk/educators/16-19/business/accounting/presentation/interpret.ppt)
• Chapter from a book on advanced accounting techniques [PDF, 72 KB] (http://www.financial-training.com/products/media/publications/acca/3.6-Chapter_19.pdf)
• Financial Services Authority (FSA) (http://www.fsa.gov.uk/)
• Worldcom boss 'left books alone' - from the BBC (http://news.bbc.co.uk/1/hi/business/4224875.stm)
• US Securities and Exchange Commission (http://www.sec.gov/)

Textbooks

• Interpreting Company Report and Accounts. (2002) G.Holmes, A. Sugden and P. Gee. 8th Edition. Pearson Higher Education
• Business Accounting & Finance. (2002) Davies,T. and Pain,B. McGraw-Hill
• International Financial Accounting. (1998) Roberts, C. Weetman, P. and Gordon, P. Financial Times Pitman Publishing
• Fundamentals of Corporate Finance. (2000) Ross, S. A., Westerfield, R. A. and Jordan, B. D. Irwin McGraw-Hill
• Management of Company Finance. (1995) Samuels, J.M., Wilkes, F.M. and Brayshaw, R.E. 6th Edn., Chapman Hall
• Strategic Management. (2000) Thompson, J. 4th Edn, Chapman Hall
• Financial and Management Accounting. (1999) Weetman, P. Financial Times
• Business Accounting. Volumes 1 and 2 (2002) Woods, F. and Sangster A. Financial Times Prentice Hall