Inhalt Info

Accounting for non-accountants

내용주기: 완전내용Cover ; Contents; Introduction; 01 Financial record keeping; Introduction; Single-entry bookkeeping; Double-entry bookkeeping; Balancing accounts; The trial balance; Daybooks and ledgers; Accounting software; Benefits of accounting software; Review questions; 02 Income statements; Introduction; Calculating profit; The income statement; Classification of expenditure; Review questions; 03 The balance sheet; Introduction; Content of the balance sheet; Format of the balance sheet; Review questions; 04 Further adjustments to the income statement; Introduction; Accruals concept

내용주기: 완전내용Accruals and prepaymentsDepreciation; Bad debts; Allowance for doubtful debts; Discounts; Review questions; 05 Checking the double-entry system; Introduction; Correction of errors; Bank reconciliation statements; Control accounts; Sales ledger control accounts; Purchases ledger control accounts; Reconciliation of control account totals; Review questions; 06 Accounting concepts; Introduction; Accounting concepts; From accounting concepts to accounting standards; Review questions; 07 Accounting for other business organizations; Introduction; Manufacturing organizations; Partnerships

내용주기: 완전내용Not-for-profit organizationsIncomplete records; Review questions; 08 An introduction to business costing; Introduction; Cost centres and cost units; Cost behaviour; Principles and methods of costing; Costing principles; Absorption costing; Costing methods; Review questions; 09 Marginal costing and decision making; Introduction; Contribution; Uses of marginal costing; Break-even analysis; Optimum production plans; Make-or-buy decisions; Special order decisions; Closing down an unprofitable business segment; Marginal and absorption costing compared; Review questions; 10 Standard costing

내용주기: 완전내용IntroductionStandard costs; Variance analysis; Types of variance; Sub-variances; Materials variances; Labour variances; Flexible budgets; Sales variances; Overhead variances; Interpretation of variances; Interrelationships of variances; Review questions; 11 Budgeting; Introduction; Purpose of budgets; Types of budget; Budgeting example; Budgeting techniques; Review questions; 12 Working capital management; Introduction; The working capital cycle; The ideal size of working capital; Inventory; Trade receivables; Management of trade payables; Managing cash; Review questions

내용주기: 완전내용13 Capital investment appraisalIntroduction; Capital investment; Relevant costs and benefits; Net cash flow and the investment appraisal; Methods of investment appraisal; Payback; Accounting rate of return (ARR); Discounted cash flow; Net present value (NPV); Internal rate of return (IRR); Discounted payback; Investment appraisal evaluated; Review questions; 14 An introduction to limited companies; Introduction; Limited liability; Setting up a limited company; Types of limited company; Share capital and dividends; Financial statements of the limited company; Rights issues; Bonus issues

초록/해제: 요약 :Guides readers through the maze of financial terms and accounting concepts, providing up to date and in depth coverage of annual accounts, management accounting and financial management.

기타형태저록: Print versionHorner, David, 1970- author. Accounting for non-accountants Eleventh edition. London ; New York : Kogan Page, [2017] 9780749480769 (DLC) 2017007344

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