Accounting: a smart approach
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford [u.a.]
Oxford Univ. Press
2011
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 380 S. graph. Darst. |
| ISBN: | 9780199587414 0199587418 |
Internformat
MARC
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| 264 | 1 | |a Oxford [u.a.] |b Oxford Univ. Press |c 2011 | |
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Datensatz im Suchindex
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|---|---|
| adam_text | IMAGE 1
*
A SMART APPROACH
MARY CAREY CATHY KNOWLES
JANE TOWERS-CLARK
O X P O RD UNIVERSITY PRESS .
IMAGE 2
CONTENTS
ACKNOWLEDGEMENTS XVHOW TO THE BOOK XVIHOW TO USE THE ONLINE RESOURCE
CENTRE XVIII PART ONE: FINANCIAL ACCOUNTING 1
1 THE CASH BUDGET 3
SAM HAS A SMART IDEA
WHY SHOULD MANAGERS UNDERSTAND ACCOUNTING? 4
THE CASH BUDGET 5
TIMINGS OF RECEIPTS AND PAYMENTS . 9
CALCULATION OF THE GROSS PROFIT AND GROSS PROFIT MARGIN 11
2 INTRODUCTION TO THE INCOME STATEMENT 17
THE BUSINESS STARTS TRADING
WHEN ARE SALES AND PURCHASES MADE? 19
MEASURING PROFIT 20
DOUBLE-ENTRY BOOK-KEEPING 20
TYPES OF ACCOUNT 22
THE TRIAL BALANCE 23
CAPITAL VERSUS REVENUE EXPENDITURE 25
CAPITAL VERSUS REVENUE INCOME 26
THE INCOME STATEMENT / 26
CALCULATING THE COST OF GOODS SOLD 27
PREPARING THE INCOME STATEMENT 28
3 BALANCING THE BASICS 34
GETTING A SNAPSHOT OF SMART SPORTS
ASSETS AND LIABILITIES 35
THE STATEMENT OF FINANCIAL POSITION 36
J ACCRUALS AND PREPAYMENTS 41
4 ACCOUNTING FOR DEPRECIATION AND BAD DEBTS 51
SMART SPORTS IS CALLED TO ACCOUNT
WHAT IS DEPRECIATION? . 52
THE STRAIGHT-LINE METHOD 53
THE REDUCING-BALANCE METHOD 56
BAD AND DOUBTFUL DEBTS 59
USES AND LIMITATIONS OF THE STATEMENT OF FINANCIAL POSITION 64
IMAGE 3
CONTENTS
5 COMPANY FINANCE GROWING THE BUSINESS
THE NATURE OF LIMITED COMPANIES SHARE CAPITAL THE STOCK EXCHANGE VENTURE
CAPITAL
LOAN CAPITAL AND DEBENTURES RETAINED PROFITS REPORTING REQUIREMENTS
6 COMPANY ACCOUNTS SMART SPORTS TURNS CORPORATE
THE INCOME STATEMENT THE STATEMENT OF CHANGES IN EQUITY THE STATEMENT OF
FINANCIAL POSITION REVALUING ASSETS
THE STATEMENT OF COMPREHENSIVE INCOME CORPORATE GOVERNANCE
7 THE STATEMENT OF CASH FLOWS WHERE HAS ALL THE CASH GONE?
THE STATEMENT OF CASH FLOWS SOURCES OF CASH FLOW NON-CURRENT ASSETS AND
THE STATEMENT OF CASH FLOWS MOVEMENTS IN WORKING CAPITAL
TAX, INTEREST, AND DIVIDENDS WHAT TO LOOK FOR IN A STATEMENT OF CASH
FLOWS MANAGING CASH
8 INTERPRETING FINANCIAL STATEMENTS EXPLORING INDIA
RATIO ANALYSIS THE PYRAMID OF RATIOS PROFITABILITY RATIOS
LIQUIDITY RATIOS THE CONTROL OF WORKING CAPITAL THE WORKING CAPITAL
CYCLE
9 CAPITAL STRUCTURE AND INVESTMENT RATIOS SAM GEARS UP
70
71 73 75 76
77 78 78
82
83 84 89 93 94 96
103
104 107 108 109 113
116 117
122
123 124 125 128 131 132
139
CAPITAL STRUCTURE 140
IMAGE 4
CONTENTS
INVESTMENT RATIOS LIMITATIONS OF RATIO ANALYSIS
D FINANCIAL ACCOUNTING: CASE STUDY FOXGLOVES
145 149
153
PART TWO: MANAGEMENT ACCOUNTING
10 COSTS AND BREAK-EVEN ANALYSIS SMART SPORTS GOES INTO PRODUCTION
MANAGEMENT ACCOUNTING FIXED AND VARIABLE COSTS CONTRIBUTION BREAK-EVEN
ANALYSIS THE MARGIN OF SAFETY
INTERPRETING BREAK-EVEN ANALYSIS UNIT COST BEHAVIOUR ASSUMPTIONS
UNDERLYING BREAK-EVEN ANALYSIS
11 ABSORPTION AND ACTIVITY-BASED COSTING SAM S COST CONUNDRUM
DIRECT AND INDIRECT COSTS ABSORPTION COSTING CALCULATING A BLANKET RATE
OVER AND UNDER RECOVERY
CALCULATING A DEPARTMENTAL RATE TO FULLY COST THE PRODUCT ACTIVITY-BASED
COSTING
12 BUDGETING SAM MAKES A SMART PLAN
THE ADVANTAGES OF BUDGETS THE PROCESS OF BUDGETING I THE PREPARATION OF
A BUDGET PROBLEMS OF BUDGETING
BUDGETS TO MONITOR PERFORMANCE AND FLEXIBLE BUDGETING VARIANCE ANALYSIS
QUESTIONING ASSUMPTIONS
13 PRICING AND COSTS CAN SMART SPORTS COMPETE?
159
161
162 163 167 167 171
172 172 174
177
178 179 179 180
182 189
197
198 200 202 208
209 211 213
217
USING COST INFORMATION TO PRICE YOUR PRODUCT 218
IMAGE 5
CONTENTS
DISCOUNTS AND DISTRIBUTION MARGINS CHOOSING THE APPROPRIATE COSTING
METHOD PRICING AND PRODUCT STRATEGY OPTIMUM PRICING TARGET COSTING
LIFE-CYCLE COSTING TRANSFER PRICING
14 SHORT-TERM DECISION-MAKING DECISION TIME
WHAT ARE RELEVANT REVENUE AND COSTS? MAKE OR BUY DECISIONS LIMITING
FACTORS UPGRADING EQUIPMENT
CLOSURE OF SITES OR DISCONTINUING PRODUCTS
15 INVESTMENT APPRAISAL TECHNIQUES SMART4SPORT. COM
INVESTMENT APPRAISAL TECHNIQUES ACCOUNTING RATE OF RETURN PAYBACK PERIOD
NET PRESENT VALUE DISCOUNTING TO PRESENT VALUE INTERNAL RATE OF RETURN
221 222 226 226 227 228 230
235
236 240 242 245
246
252
253 253 257 260 261 263
16 PERFORMANCE MEASUREMENT SMART SUCCESS
PERFORMANCE MEASUREMENT: STRATEGY AND OBJECTIVES FINANCIAL AND
NON-FINANCIAL PERFORMANCE MEASUREMENT KEY PERFORMANCE MEASURES
BENCHMARKING THE BALANCED SCORECARD
CUSTOMER PROFITABILITY ANALYSIS
D MANAGEMENT ACCOUNTING: CASE STUDY ORCHID PRODUCTS
ANSWERS TO DEMONSTRATION EXERCISES AND PRACTICE QUESTIONS GLOSSARY
INDEX
271
272 273 274 276
277 281
287
290 368 375
|
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| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| indexdate | 2024-07-09T22:55:30Z |
| institution | BVB |
| isbn | 9780199587414 0199587418 |
| language | English |
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| physical | XIX, 380 S. graph. Darst. |
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| spelling | Carey, Mary Verfasser aut Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark Oxford [u.a.] Oxford Univ. Press 2011 XIX, 380 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s Rechnungslegung (DE-588)4128343-0 s b DE-604 Knowles, Cathy Verfasser aut Towers-Clark, Jane Verfasser aut GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021207581&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| subject_GND | (DE-588)4048732-5 (DE-588)4128343-0 (DE-588)4123623-3 |
| title | Accounting a smart approach |
| title_auth | Accounting a smart approach |
| title_exact_search | Accounting a smart approach |
| title_full | Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark |
| title_fullStr | Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark |
| title_full_unstemmed | Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark |
| title_short | Accounting |
| title_sort | accounting a smart approach |
| title_sub | a smart approach |
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| topic_facet | Rechnungswesen Rechnungslegung Lehrbuch |
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