Accounting for non-specialists:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Chichester [u.a.]
Wiley
2002
|
| Schlagwörter: | |
| Links: | http://www.loc.gov/catdir/description/wiley035/2001058135.html http://www.loc.gov/catdir/toc/wiley023/2001058135.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016848839&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | Includes bibliographical references and index |
| Umfang: | XIX, 596 S. graph. Darst. 25 cm |
| ISBN: | 0471495727 |
Internformat
MARC
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| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Accounting | |
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| 856 | 4 | |u http://www.loc.gov/catdir/toc/wiley023/2001058135.html |3 Table of contents | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016848839&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1820967235882057728 |
|---|---|
| adam_text |
Contents
About the Author paire xn
About the Book: Background, The Market, Scope, Coverage, Special Features xiii
Acknowledgements x-yjj;
Dedication xx
1 Introduction to Accounting 1
Introduction 2
Nature of Accounting 2
Importance of Accounting 3
Financial Accounting and Management Accounting 4
Users of Accounts 5
Accounting Context 6
Types of Accountancy 9
Types of Accountant 13
Conclusion 15
Discussion Questions 15
Section A: Financial Accounting: The Techniques 17
2 The Accounting Background 19
Introduction 20
Financial Accounting 20
Language of Accounting 21
Student Example 26
Why is Financial Accounting Important? 30
Accounting Principles 30
Conclusion 34
Discussion Questions 34
Numerical Questions 35
Appendix 2.1: Illustration of a Summarised Company Balance Sheet 36
3 Recording: Double-Entry Bookkeeping 37
Introduction 38
The Accounting Equation 39
Worked Example 43
Computers 54
Conclusion 54
Discussion Questions 55
Numerical Questions 55
4 Main Financial Statements: The Profit and Loss Account 61
Introduction 62
Context 62
Definitions 63
Layout 65
Main Components 66
Profit 71
Capital and Revenue Expenditure 73
Limitations 73
Interpretation 73
Conclusion 74
Discussion Questions 74
Numerical Questions 75
5 Main Financial Statements: The Balance Sheet 77
Introduction 78
Context 78
Definitions 79
Layout 80
Main Components 81
Limitations 90
Interpretation 91
Conclusion 91
Discussion Questions 92
Numerical Questions 92
Appendix 5.1: Horizontal Format of Balance Sheet 93
6 Preparing the Financial Statements 95
Introduction 96
Main Financial Statements 96
Trial Balance to Profit and Loss Account and Balance Sheet 97
Adjustments to Trial Balance 100
Comprehensive Example 112
Conclusion 112
Discussion Questions 113
Numerical Questions 113
7 Partnerships and Limited Companies 125
Introduction 126
Context 128
Partnerships 128
Limited Companies 132
Limited Company Example: Stevens, Turner Ltd 144
Limited Companies: Published Accounts 146
Conclusion 151
Discussion Questions 151
Numerical Questions 151
8 Main Financial Statements: The Cash Flow Statement 161
Introduction 162
Importance of Cash 162
Context 163
Cash and the Bank Account 164
Relationship between Cash and Profit 166
Preparation of Cash Flow Statement 168
Conclusion 177
Discussion Questions 178
Numerical Questions 179
9 Interpretation of Accounts 185
Introduction 186
Context 186
Overview 186
Importance of Ratios 187
Closer Look at Main Ratios 189
Worked Example 198
Report Format 205
Holistic View of Ratios 206
Performance Indicators 208
Limitations 208
Conclusion 210
Discussion Questions 211
Numerical Questions 212
Appendix 9.1: John Brown Pic 220
Section B: Financial Accounting: The Context 223
10 Regulatory and Conceptual Frameworks 225
Introduction 226
Traditional Corporate Model: Directors, Auditors and Shareholders 226
Regulatory Framework 230
Regulatory Framework in the UK 232
Corporate Governance 235
Conceptual Framework 237
Conclusion 242
Selected References 243
Discussion Questions 244
11 Measurement Systems 245
Introduction 246
Overview 246
Measurement Systems 248
Deficiencies of Historical Cost Accounting 250
Illustrative Example of Different Measurement Systems 252
Real Life 253
Conclusion 254
Selected Reading 254
Discussion Questions 255
12 The Annual Report 257
Introduction 258
Definition 258
Context 258
Multiple Roles 259
Main Contents of the Annual Report 263
Presentation 273
Group Accounts 274
Impression Management 278
Conclusion 281
Selected Reading 282
Discussion Questions 282
13 Creative Accounting 283
Introduction 2«4
Definition 285
Managerial Motivation 286
Methods of Creative Accounting 288
Example 293
Real Life 295
Case Studies 297
Creative Presentation 298
Controlling Creative Accounting 299
Conclusion 3qq
Selected Reading 3qj
Discussion Questions 301
14 International Accounting 3q3
Introduction 304
Context 304
Divergent Forces 305
Classification 310
Country Snapshots 310
Convergent Forces 315
Conclusion 319
Selected Reading 319
Discussion Questions 320
Section C: Management Accounting 321
15 Introduction to Management Accounting 323
Introduction " 324
Context 324
Relationship with Financial Accounting 326
Overview 327
Cost Minimisation and Revenue Maximisation 332
Use of Computers 333
Conclusion 333
Selected Reading 334
Discussion Questions 334
16 Costing 3s7
Introduction 338
Importance of Cost Accounting 338
Types of Cost 341
Traditional Costing 344
Activity-Based Costing 350
Costing for Stock Valuation 353
Different Costing Methods for Different Industries 356
Target Costing 360
Cost-Cutting 360
Conclusion 361
Discussion Questions 362
Numerical Questions 362
17 Planning and Control: Budgeting 367
Introduction 368
Nature of Budgeting 368
Cash Budget 372
Other Budgets 374
Manufacturing Budgets 376
Comprehensive Budgeting Example 378
Behavioural Aspects of Budgeting 379
Conclusion 386
Discussion Questions 387
Numerical Questions 387
18 Planning and Control: Standard Costing 391
Introduction 392
Nature of Standard Costing 392
Standard Cost Variances 393
Interpretation of Variances 402
Conclusion 403
Discussion Questions 403
Numerical Questions 404
19 Short-Term Decision Making 409
Introduction 410
Decision Making 411
Contribution Analysis 411
Decisions, Decisions 414
Throughput Analysis 420
Break-Even Analysis 420
Contribution Graph 423
Conclusion 427
Discussion Questions 427
Numerical Questions 428
20 Strategic Management Accounting 431
Introduction 432
Nature of Strategic Management Accounting 432
Assessment of Current Position of the Business 434
Appraisal of Current Position of Business 441
Strategic Choice of Future Direction 444
Conclusion 447
Selected Reading 448
Discussion Questions 448
Numerical Questions 449
21 Long-Term Decision Making: Capital Investment Appraisal 451
Introduction 452
Nature of Capital Investment 452
Capital Investment Appraisal Techniques 455
Other Factors 467
Conclusion 468
Discussion Questions 468
Numerical Questions 469
Appendix 21.1 473
22 The Management of Working Capital and Sources of Finance 475
Introduction 476
Nature of Sources of Finance 476
Short-Term Financing 477
Long-Term Financing 482
Cost of Capital 488
Conclusion 488
Discussion Questions 490
Numerical Questions 491
Further Reading 493
Glossary of Key Accounting Terms 495
-Appendix: Answers 521
Index 577 |
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV023528637 |
| illustrated | Illustrated |
| indexdate | 2025-01-11T15:34:43Z |
| institution | BVB |
| isbn | 0471495727 |
| language | English |
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| physical | XIX, 596 S. graph. Darst. 25 cm |
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| spelling | Jones, Michael 1953- Verfasser (DE-588)124994237 aut Accounting for non-specialists Michael Jones Chichester [u.a.] Wiley 2002 XIX, 596 S. graph. Darst. 25 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Accounting http://www.loc.gov/catdir/description/wiley035/2001058135.html Publisher description http://www.loc.gov/catdir/toc/wiley023/2001058135.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016848839&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Jones, Michael 1953- Accounting for non-specialists Accounting |
| title | Accounting for non-specialists |
| title_auth | Accounting for non-specialists |
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| title_full | Accounting for non-specialists Michael Jones |
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| title_full_unstemmed | Accounting for non-specialists Michael Jones |
| title_short | Accounting for non-specialists |
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| topic | Accounting |
| topic_facet | Accounting |
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