Accounting for Non accountants

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

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