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An introduction to business accounting for managers /
Now in its fourth edition, this book dispels much of the mystique surrounding accounting and finance for the non-financial manager. It will enable the reader to communicate more efficiently with financial advisers and help to enhance the quality of the financial decisions that managers have to make....
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford [Oxfordshire] ; New York :
Pergamon Press,
1987.
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| Edición: | Fourth edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; An Introduction to Business Accounting for Managers; Copyright Page; Dedication; Table of Contents; Preface to the Fourth Edition; Preface to the Third Edition; Preface to the Second Edition; Preface to the First Edition; Chapter 1. Use and Abuse of Accounting; The Profit Motive; Twin Fields of Accounting; Financial Accounting; Management Accounting; Management's Use of Accounting; Accounting: a Service with Limitations; The Reliability of the Accounting Service; Chapter 2. Development and Principles of Book-keeping; Brief History of Accounting; Double-entry Book-keeping.
- The AccountCash and Credit Transactions; Classification of Accounts; Books of Account; Balance on an Account; Balancing the Books; Quill Pen Book-keeping?; Chapter 3. Ascertainment of Profit or Loss and Financial Position; Cost of Goods Sold; Relevance of Income and Expenditure; Profit and Loss Account; Capital Account; Profit Belongs to the Owner; Balance Sheet; Preparation of Balance Sheet; Balance Sheet Groupings; Fundamental Observations on the Balance Sheet; Relationship of Balance Sheet with Profit and Loss Account; Accounting Period.
- Chapter 4. Accounting Concepts and Accounting StandardsWhat is Profit?; Accounting Concepts; Accounting Conventions; Depreciation of Fixed Assets; Methods of Depreciation; Valuation of Current Assets; Goodwill; Valuation of Goodwill; Balance Sheet Story; Scope for Opinion; Accounting Standards; Chapter 5. The Limited Company; Legal Status; Memorandum and Articles of Association; Public and Private Companies; Share Capital; Classes of Share; Preference Shares; Ordinary Shares; Debentures; Board of Directors; Chapter 6. Annual Accounts of a Limited Company; Treatment of Profit.
- The Profit FamilyTreatment of Capital; Reserves; Bonus Shares (Capitalization Issue); Rights Issue; Dividends; Taxation; Format of Annual Accounts; Profit and Loss Account (page 192); Balance Sheet (page 193); Chapter 7. Value Added; What is Value Added?; Significance for National Economy; Significance for Productivity Measurement; Use Within Incentive Schemes; Significance in Financial Reporting; Practical Problems; Chapter 8. Profit vs. Cash Flow; Profit is an Opinion ... ; ... But Cash Flow is a Fact; Profit vs. Cash; Cash Flow from Operations; Non-Operating Cash Flows; Inflows of Cash.
- Outflows of CashStatement of Source and Application of Funds; Chapter 9. Impact of Inflation on Accounting Information; Impact of Inflation on Profit; Impact of Inflation on Cash Flow; Rate of Inflation; Inflation and Financial Performance; Monetary Items; History of Accounting for Inflation; Current Cost Accounting (CCA); Where Are We Now?; Chapter 10. Published Financial Information; Legal Requirements; Other Pressures; The Corporate Report; The Published Report and Accounts Booklet; Consolidated Accounts; Consolidated Accounts with Minority Interests; Associated, or Related, Companies.