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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....

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Hartley, W. C. F.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oxford [Oxfordshire] ; New York : Pergamon Press, 1987.
Edición:Fourth edition.
Temas:
Acceso en línea:Texto completo

MARC

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020 |z 9780080347882 
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084 |a 85.25  |2 bcl 
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084 |a QP 810  |2 rvk 
100 1 |a Hartley, W. C. F. 
245 1 3 |a An introduction to business accounting for managers /  |c by W.C.F. Hartley. 
250 |a Fourth edition. 
264 1 |a Oxford [Oxfordshire] ;  |a New York :  |b Pergamon Press,  |c 1987. 
300 |a 1 online resource (xvi, 221 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
500 |a Includes index. 
520 |a 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. It includes such topics as accounting for inflation, the significance of cash management and control and the development of accounting standards, many of which have not been treated in any single, recent, competitive work. This fully revised and updated version incorporates changes in current legislation and in attitudes towards financial analysis, the interpretation of annual accounts and the use of financial ratios, as well as a new chapter on capital investment appraisal. 
588 0 |a Print version record. 
505 0 |a 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. 
505 8 |a 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. 
505 8 |a 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. 
505 8 |a 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. 
505 8 |a 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. 
650 0 |a Accounting. 
650 0 |a Managerial accounting. 
650 6 |a Comptabilit�e de gestion.  |0 (CaQQLa)201-0074502 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Accounting.  |2 fast  |0 (OCoLC)fst00795379 
650 7 |a Managerial accounting.  |2 fast  |0 (OCoLC)fst01007320 
650 7 |a Rechnungswesen  |2 gnd  |0 (DE-588)4048732-5 
776 0 8 |i Print version:  |a Hartley, W.C.F.  |t Introduction to business accounting for managers.  |b Fourth edition  |z 0080347894  |w (DLC) 87006921  |w (OCoLC)15629570 
856 4 0 |u https://sciencedirect.uam.elogim.com/science/book/9780080347882  |z Texto completo