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Accounting for non-accountants [electronic resource]
Horner, David
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| 자료유형 | E-BOOK |
|---|---|
| 서명/저자사항 | Accounting for non-accountants [electronic resource]/ David Horner. |
| 개인저자 | Horner, David,1970- author, |
| 판사항 | Eleventh edition. |
| 발행사항 | London ; New York: Kogan Page, [2017]. |
| 형태사항 | 1 online resource. |
| 기타형태 저록 | Print version: Horner, David, 1970- author. Accounting for non-accountants Eleventh edition. London ; New York : Kogan Page, [2017] 9780749480769 |
| ISBN | 9780749480783 0749480785 |
| 일반주기 |
Includes index.
|
| 내용주기 | Cover ; 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 Accruals 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 Not-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 IntroductionStandard 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 13 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 |
| 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. |
| 주제명(지명) | Great Britain. --fast |
| 일반주제명 | Accounting --Great Britain. Accounting. BUSINESS & ECONOMICS / Accounting / Financial |
| 언어 | 영어 |
| 바로가기 | URL |
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