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00000cam a2200000Mu 4500 |
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EBOOKCENTRAL_on1225556280 |
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OCoLC |
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20240329122006.0 |
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m o d |
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201205s2019 xx o ||| 0 eng d |
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|a EBLCP
|b eng
|c EBLCP
|d EBLCP
|d OCLCQ
|d REDDC
|d OCLCF
|d OCLCQ
|d OCLCO
|d OCLCL
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| 020 |
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|a 9781000160703
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|a 100016070X
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| 035 |
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|a (OCoLC)1225556280
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|a HF5686.C7
|b .R453 2018
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|a 657/.3
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| 049 |
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|a UAMI
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| 100 |
1 |
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|a Reid, Walter.
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1 |
4 |
|a The Meaning of Company Accounts
|h [electronic resource].
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| 260 |
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|a Milton :
|b Taylor & Francis Group,
|c 2019.
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| 300 |
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|a 1 online resource (336 p.)
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| 500 |
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|a Description based upon print version of record.
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|a Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Preface -- The Authors -- Acknowledgements -- Section 1: Background and Structure -- Development of accounting -- The accounting task -- Fundamental accounting concepts -- 'A true and fair view' -- The accounting model -- Profit and loss account and balance sheet -- Profit and loss account classification -- Balance sheet classification -- Cash flow statement -- Disclosure in annual reports -- Modern requirements -- Auditors' report -- Summary -- Problems -- Section 2: Analysing Performance -- Introduction -- Overview
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|a Return on investment -- Pyramid of ratios -- Ratio calculation -- Performance ratios (profitability) -- Performance ratios (asset turnover) -- Standards for analysis -- Comparing different companies' results -- The need for caution -- Different viewpoints -- Summary -- Problems -- Section 3: Financial and Stock Market Ratios -- Introduction -- Ratio calculation -- Financial status ratios -- Stock market ratios -- Debt: short-term or long-term? -- Summary -- Problems -- Section 4: Recording Business Transactions -- Basic transactions and company accounts
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| 505 |
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|a Impact of individual transactions on accounts -- Balance sheet changes: columnar analysis -- Books of account: cash and ledger accounts -- The accounting records and double-entry bookkeeping -- Information flows -- Double-entry bookkeeping -- Stages in preparing published accounts -- Summary -- Problems -- Section 5: Measuring Profit or Loss -- Profit measurement -- Accrual accounting -- Measuring sales revenue (turnover) -- Treatment of expenditures -- Measuring 'revenue investments' -- More complex aspects of measuring profit -- Summary -- Problems -- Section 6: Valuing Stock
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|a Stock in accounts -- Trading stock -- Flow of goods assumptions -- Manufacturing stock -- Long-term contracts -- Summary -- Problems -- Section 7: Fixed Assets and Depreciation -- Capital expenditure -- Presentation in published accounts -- Depreciation -- Useful life and residual value -- Methods of depreciation -- Varying depreciation charges -- Leasing fixed assets -- Revaluing fixed assets -- Summary -- Problems -- Section 8: Company Taxation -- Background -- Corporation tax rates -- Personal taxation -- Adjustments to accounting profits -- Deferred tax -- Accounting for tax -- Summary
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|a Problems -- Section 9: Capital Structure -- Capital employed -- Ordinary shareholders' funds -- Issues of ordinary shares -- Creditors due after one year -- Gearing -- Preference share capital -- Summary -- Problems -- Section 10: Cash Flow Statements -- Why profit and cash may differ -- Cash flow statements -- Alternative format -- Interpreting Tesco's cash flows -- Key aspects of cash flow -- Deriving a cash flow statement -- Summary -- Problems -- Section 11: Group Accounts -- Investments in equity -- Group accounts -- Inter-company transactions -- Acquisitions
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| 590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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| 650 |
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|a Corporations
|x Accounting.
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| 650 |
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0 |
|a Financial statements.
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| 650 |
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7 |
|a Corporations
|x Accounting
|2 fast
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| 650 |
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7 |
|a Financial statements
|2 fast
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| 758 |
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|i has work:
|a The meaning of company accounts (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCGWdKRtDF6G6phRJCkwfjd
|4 https://id.oclc.org/worldcat/ontology/hasWork
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| 776 |
0 |
8 |
|i Print version:
|a Reid, Walter
|t The Meaning of Company Accounts
|d Milton : Taylor & Francis Group,c2019
|z 9781138733268
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| 856 |
4 |
0 |
|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6413955
|z Texto completo
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| 938 |
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|a ProQuest Ebook Central
|b EBLB
|n EBL6413955
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| 994 |
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|a 92
|b IZTAP
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