A practical approach to company accounting
著者
書誌事項
A practical approach to company accounting
LexisNexis, 2003
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注記
Includes index
内容説明・目次
内容説明
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 14/12/04)This product concentrates purely on company accounts of non-listed companies. The book is invaluable to accountants in small to medium sized companies as it focuses on the UK accounting requirements as they affect private companies, and pays particular attention to the exemptions available to companies that qualify as 'small' under the Companies Act 1985.The principal sections:-* Consider each item in the profit and loss account and balance sheet* Draw together the current requirements of company law and accounting standards * Set out practical guidance on issues that commonly arise out of those requirements, together with examples of suggested accounts disclosures. These detailed sections are supplemented by chapters giving an overview of more general issues such as the legal requirement to prepare accounts, basic accounting concepts and what constitutes a true and fair view. There is also a separate chapter on the content of the Directors Report along with all the current standards, including FRS 19 and UITF Abstracts.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product.
Please go to www lexisnexis. co.uk/cimapublishing to see if you qualify and to order."
目次
"A PRACTICAL APPROACH TO COMPANY ACCOUNTINGGeneral accounting requirements1 Accounting standards, accounting principles and accounting rules2 The true and fair view3 Substance over form4 Accounting policies5 Comparative figures and prior period adjustments6 Foreign currency translation7 Small and medium-sized companiesProfit and Loss Account8 Profit and loss account formats9 Turnover10 Staff costs and employee numbers11 Retirement benefits12 Depreciation13 Other income and expenses14 Taxation15 Dividends and other appropriations16 Directors' remuneration17 Other profit and loss account disclosuresBalance Sheet18 Balance sheet formats19 Intangible fixed assets20 Tangible fixed assets21 Investments22 Stocks23 Long-term contracts24 Debtors, prepayments and accrued income25 Debenture loans26 Bank loans and overdrafts27 Leasing and hire purchase liabilities28 Other creditors, accruals and deferred income29 Provisions for liabilities and charges30 Deferred taxation31 Share capital and reserves32 Commitments and contingencies33 Post balance sheet events and other disclosuresOther items34 Cash flow statement35 Other statements36 Directors' report"
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