Mastering finance and accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
McGraw-Hill
1994
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | IX, 380 S. graph. Darst. |
| ISBN: | 0077078330 |
Staff View
MARC
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| 100 | 1 | |a Farrow, David A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Mastering finance and accounting |c David Farrow |
| 264 | 1 | |a London u.a. |b McGraw-Hill |c 1994 | |
| 300 | |a IX, 380 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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Record in the Search Index
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| adam_text | Contents
Preface xi
SECTION 1 ACCOUNTING 1 1
Unit 1 The fundamentals 3
Bookkeeping and accountancy — the different roles 3
An account — a concise understanding 3
Debits and credits — plain and simple 5
The golden rules of bookkeeping and accountancy 6
Unit 2 Writing the book 8
Opening an account 8
Bookkeeping — an illustration of monetary shorthand 10
Capital Account made easy 13
Goods on credit 14
Balancing accounts — making the book readable 19
The Trial Balance — completing the bookkeeping story 23
Exercises 26
Unit 3 Reading the book 28
Classifying accounts 28
Income and Expenditure Accounts v. Asset and Liability Accounts 30
Final accounts — simply summaries 32
Exercises 35
Unit 4 Developing the story 37
Trading profit and net profit 37
The Balance Sheet and why it is not an account 42
Practical exercise — simple final accounts 48
Exercises 51
vi Contents
Unit 5 Accountancy — a creative exercise 54
Prepayments and accruals 54
The problems and treatment of doubtful debts 60
Assets are wearing out 63
Unsold stock — a necessary burden 67
Value added tax (VAT) 68
Exercises 70
Unit 6 Presenting accounts 72
Trial Balance to final accounts — the practical way 72
Extended Trial Balance 78
Examination short cuts 79
Trading and Profit and Loss Account and Balance Sheet 80
Exercises 84
Unit 7 Interpreting accounts and judging performance 88
Profitability 90
Return on investment 92
Liquidity 92
Controls on working capital 93
Exercises 95
Unit 8 Accounting for cash 99
The Cash Book 99
Petty cash and imprest systems 101
Specimen procedure 105
Exercises 108
Unit 9 Keeping your eyes on the bank H4
Checking statements 114
Accounting for differences 118
Reconciling your books to the bank statement 119
Exercises 121
Unit 10 Sharing the workload 124
Day Books and Journal 125
The Sales Ledger and the Sales Ledger Control Account 128
The Purchase Ledger and the Purchase Ledger Control Account 131
Exercise in sales and purchase accounting 132
Credit control 36
Exercises 140
Contents vii
Unit 11 Miscellaneous matters 142
Carriage costs 142
Discounts 143
Sale of fixed assets 147
The journal 156
Exercises 158
Unit 12 Manufacturing accounts 161
Direct and overhead costs 161
The Manufacturing Account 163
Different stocks 167
Constructing the Manufacturing Account 168
Exercises 172
Unit 13 Consolidation — accounting 1 174
Case Study: Minicabs 174
Case Study: Beta Trading 194
Consolidation exercises 200
SECTION 2 FINANCING 203
Unit 14 Financing a business 205
Assessing financing need 205
Finding the finances 207
Assembling the package 211
Forecasting cash flow and profit 215
Presenting the proposal 222
Investment decisions 223
Unit 15 Financing proposals 228
Cast Study: Malik Stores 228
Case Study: Office Additions 234
Exercises 246
SECTION 3 COSTS AND BUDGETS 249
Unit 16 Costs are critical 251
Cost behaviour 251
Break even analysis 253
Cost accounting in focus 256
Unit 17 Direct costs 258
Understanding the basics 258
viii Contents
Direct labour 261
Direct materials 263
Unit 18 Overheads 268
The nature of overheads 268
Apportioning production overheads 269
Administration, sales and distribution 274
Unit 19 Costs as an aid to decision making 276
Full cost pricing 276
Marginal cost pricing 279
Case Study: Beyond die margin 280
Unit 20 Budgetary control 285
Nature and purposes 285
Budgets for business 287
Preparing a budget 290
Mechanism of budget preparation 291
Actuals versus budget 299
SECTION 4 ACCOUNTING 2 303
Unit 21 Limited companies 305
Ownership, shares and debentures 305
Authorized and issued share capital 307
Types of shares 308
Share capital and debentures 309
Unit 22 Accounts and records of limited companies 311
Outline requirements and records 311
Limited company accounts explained 311
Constructing limited company accounts 314
Ledger accounts 316
Final accounts 318
Exercises 322
Unit 23 Cash flow statements 326
Introduction and outline 326
Sources of cash flow 327
Illustrating cash flow 329
Cash flow statements and meaning 331
Exercises 332
Contents ix
Unit 24 Interpretation of company accounts by ratio analysis 336
Ratios for companies outlined 336
Investment ratios explored 338
Return on equity and gearing 340
Exercises 342
Unit 25 Clubs 345
Objectives outlined 345
Receipts and Payments Account 345
Income and Expenditure Account 347
Preparing final accounts 349
Exercises 351
Unit 26 Partnerships 356
Partnerships — agreements and law 356
Partnerships — Capital and Current Accounts 358
Partnerships — final accounts 360
Exercises 362
Unit 27 Incomplete records 365
The problem 365
Introduction to the basics 365
Trading and Profit and Loss Account 366
Worked exercise 369
Exercises 373
Index 376
|
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-09T17:45:32Z |
| institution | BVB |
| isbn | 0077078330 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006663806 |
| oclc_num | 30594723 |
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| physical | IX, 380 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | McGraw-Hill |
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| spelling | Farrow, David A. Verfasser aut Mastering finance and accounting David Farrow London u.a. McGraw-Hill 1994 IX, 380 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Financiering gtt Accounting Finanzierung (DE-588)4017182-6 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzierung (DE-588)4017182-6 s Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006663806&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Farrow, David A. Mastering finance and accounting Accounting gtt Financiering gtt Accounting Finanzierung (DE-588)4017182-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4017182-6 (DE-588)4048732-5 |
| title | Mastering finance and accounting |
| title_auth | Mastering finance and accounting |
| title_exact_search | Mastering finance and accounting |
| title_full | Mastering finance and accounting David Farrow |
| title_fullStr | Mastering finance and accounting David Farrow |
| title_full_unstemmed | Mastering finance and accounting David Farrow |
| title_short | Mastering finance and accounting |
| title_sort | mastering finance and accounting |
| topic | Accounting gtt Financiering gtt Accounting Finanzierung (DE-588)4017182-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Financiering Finanzierung Rechnungswesen |
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