An introduction to business accounting for managers
著者
書誌事項
An introduction to business accounting for managers
Pergamon, 1994
5th ed
- hardcover
- flexicover
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注記
Includes index
内容説明・目次
内容説明
Now in its fifth edition, this book aims to dispel much of the mystique surrounding accounting and finance for the non-financial manager. It will enable the reader to communicate more effectively 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 new material on working capital and management, accounting legislation and standard setting, and on the "newer" accounting techniques that have recently been developed.
目次
- Part 1 Use and abuse of accounting: the profit motive
- management accounting
- management's use of accounting. Part 2 Development and principles of book-keeping: brief history of accounting
- classification of addresses
- books of account
- balance of an account. Part 3 Ascertainment of profit or loss and financial position: costs of goods sold
- relevance of income and expenditure
- relationship of balance sheet with profit and loss account. Part 4 Accounting concepts bases of valuation and accounting standards: what is profit?
- accounting concepts
- methods of depreciation
- scope for opinion
- accounting standards
- accounting policies. Part 5 The limited company: legal status
- memorandum and articles of association
- debentures
- board of directors. Part 6 Annual accounts of a limited company: treatment of profit
- the profit family
- format of annual accounts. Part 7 Value added: what is value added?
- significance in financial reporting
- practical problems. Part 8 Profit vs. cash flow: profit is an opinion
- but cash flow is a fact
- statement of source and application of funds. Part 9 Impact of inflation on accounting information: impact of inflation on profit
- history of accounting for inflation. Part 10 Published financial information: legal requirements
- consolidated accounts with minority interests
- presentation of financial information to employees. Part 11 Interpretation of annual accounts: first principles
- what to look for
- shareholder satisfaction
- desirable ratios. Part 12 Structures use of financial ratios: interrelationship between ratios
- shareholder satisfaction
- how relevant is RONA?. Part 13 Management of working capital: how much working capital is required? measurement of stocks and work in progress
- measurement of trade debtors. Part 14 Principles of absorption cost accounting: deficiency of annual accounts
- cost of production
- absorption of selling overhead. Part 15 Principles of marginal costing: accurate cost?
- reconciliation of profit
- significance of volume
- benefits of costing. Part 16 Accounting as an aid to management planning and control: need for planning and control
- budgeting
- the break-even chart. Part 17 Capital investment appraisal: the capital investment decision
- payback method
- non profit earning projects. Part 18 Data processing: history of data processing
- keyboard accounting machines
- what to automate
- dangers of automation. Part 19 Principles of corporate taxation: tax legislation
- administration
- taxation and management decisions.
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