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Accounting for Non-accountants
PDF | 2.6 MB | 352 pages

Author: Graham Mott
Publisher: Kogan Page Ltd; 6Rev Ed edition (June 3, 2005)
ISBN-10: 0749444169
ISBN-13: 978-0749444167

Contents:

Part 1 The annual accounts

1 Financial reporting 3
2 Financial recording 18
3 The profit and loss account 29
4 The balance sheet 41
5 Cash flow statement 57
6 Accounting for different business organizations 65
7 Accounting for inflation 76
8 Value added 85
9 Financial ratios 92
10 Other performance measures 109

Part 2 Management accounting

11 Costing basics 119
12 Costing and pricing 135
13 Marginal costing 146
14 Standard costing 166
15 Budgetary control 178

Part 3 Financial management

16 The cost of capital 197
17 Capital investment appraisal 207
18 Managing working capital 230
19 Share values 247
20 Mergers, takeovers and buy-outs 264
21 Company taxation 273
22 Overseas transactions 283

Appendices

1 Financial reporting standards (FRS) as December 2004 293
2 List of abbreviations 297
3 Glossary of terms 299
4 Compound interest factors of ��1 306
5 Present value factors of ��1 308
6 Cumulative present value factors of ��1 per annum 310
7 Answers to self-check questions 312
8 Further questions 327


Link:

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