Accounting for business management
著者
書誌事項
Accounting for business management
HarperCollins Academic, 1991
- : pbk
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内容説明・目次
内容説明
Today, more and more non-accounting courses at National Diploma, professional examination and degree level are calling for a detailed working knowledge of accounting and finance. Notwithstanding this trend, there are few texts which are both comprehensive and detailed enough for the requirements of the various syllabi. Accounting for Business Management fills the gap with distinction and provides complete coverage of the basics of accounting in a single "user friendly" volume. The book explains accounting from the perspective of those who will use it as a management tool and who, typically, will study the subject for up to a year. Both financial accounting and management accounting are lucidly explained with the minimum of jargon, the material presented is relevant and up-to-date, and plentiful self-testing questions, with solutions, are given. Worked spreadsheet examples are also included, a feature missing from rival texts. This work will also appeal to practising managers and to proprietors of small businesses who seek a no-nonsense explanation of accounting.
目次
- The accounting environment
- the basics of financial accounting
- the financial statements
- manufacturing accounts and partnerships
- the accounts of limited companies
- deficencies in historic accounts
- interpretation of financial statements
- the management of working capital
- sources of finance
- cash flow forecasts and financial plans
- budgets - principles and preparation
- controlling through budgets
- costing
- pricing and cost behaviour
- contract accounts
- capital expenditure appraisal. Appendices: alternative Companies Act accounts formats
- discounted cash flow (present value) tables
- the software applications - cash flow forecasting and budgeting
- solutions to numerical questions.
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