An introduction to business accounting for managers:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford u.a.
Pergamon
1994
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 239 S. graph. Darst. |
| ISBN: | 0080424023 0080424031 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV010096787 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 950315s1994 d||| |||| 00||| eng d | ||
| 020 | |a 0080424023 |9 0-08-042402-3 | ||
| 020 | |a 0080424031 |9 0-08-042403-1 | ||
| 035 | |a (OCoLC)29564819 | ||
| 035 | |a (DE-599)BVBBV010096787 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 | ||
| 050 | 0 | |a HF5635 | |
| 082 | 0 | |a 657/.024658 |2 20 | |
| 084 | |a QP 810 |0 (DE-625)141941: |2 rvk | ||
| 100 | 1 | |a Hartley, Walter C. F. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a An introduction to business accounting for managers |c by W. C. F. Hartley |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a Oxford u.a. |b Pergamon |c 1994 | |
| 300 | |a XI, 239 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accountancy |2 gtt | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Managerial accounting | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Management Accounting |0 (DE-588)4125415-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Buchführung |0 (DE-588)4008619-7 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Buchführung |0 (DE-588)4008619-7 |D s |
| 689 | 1 | |8 1\p |5 DE-604 | |
| 689 | 2 | 0 | |a Management Accounting |0 (DE-588)4125415-6 |D s |
| 689 | 2 | |8 2\p |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006701927&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-006701927 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804124486040027136 |
|---|---|
| adam_text | Contents
Preface to the Fifth Edition xi
1 Use and Abuse of Accounting 1
The profit motive — Twin fields of accounting — Financial
accounting — Management accounting — Management s use of
accounting — Accounting: a service with limitations — The
reliability of the accounting service
2 Development and Principles of Book keeping 10
Brief history of accounting — Double entry book keeping — The
account — Cash and credit transactions — Classification of
accounts — Books of account — Balance on an account —
Balancing the books — Quill pen book keeping?
3 Ascertainment of Profit or Loss and Financial
Position 17
Cost of goods sold — Relevance of income and expenditure —
Profit and loss account — Capital account — Profit belongs to the
owner — Balance sheet — Preparation of balance sheet — Balance
sheet groupings — Fundamental observations on the balance sheet
— Relationship of balance sheet with profit and loss account —
Accounting period
4 Accounting Concepts, Bases of Valuation and
Accounting Standards 28
What is profit? — Accounting concepts — Accounting
conventions — Capital and revenue expenditure — Depreciation of
fixed assets — Methods of depreciation — Valuation of current
assets — Goodwill — Valuation of goodwill — Valuation of brands —
Valuation of other intangible assets — Balance sheet story — Scope
for opinion — Accounting standards — Accounting policies
vii
viii Contents
5 The Limited Company 42
Legal status — Memorandum and articles of association — Public
and private companies — Share capital — Classes of share —
Preference shares — Ordinary shares — Debentures — Board of
directors
6 Annual Accounts of a Limited Company 49
Treatment of profit — The profit family — Treatment of capital
— Reserves — Bonus shares (capitalization issue) — Rights issue
— Dividends — Taxation — Format of annual accounts
7 Value Added 58
What is value added? — Significance for national economy —
Significance for productivity measures — Use within incentive
schemes — Significance in financial reporting — Practical
problems
8 Profit vs. Cash Flow 63
Profit is an opinion — But cashflow is a fact — Profit vs. cash —
Cash flow from operations — Non operating cash flows —
Cash Flow statement
9 Impact of Inflation on Accounting Information 69
Impact of inflation on profit — Impact of inflation on cashflow
— Rate of inflation — Inflation and financial performance —
Monetary items — History of accounting for inflation — Current
Cost Accounting (CCA) — Where are we now?
10 Published Financial Information 79
Legal requirements — Other pressures — The published report and
accounts booklet — Consolidated accounts — Consolidated accounts
with minority interests — Associated, or related, companies —
Presentation of financial information to employees — Summary
financial statements
11 Interpretation of Annual Accounts 89
First principles — Points of view — Non financial considerations
— What to look for — Operating management responsibility —
Operating profitability — Shareholder profitability — Capital
gearing (the debt/equity ratio) — Operating efficiency — Liquidity
— Overtrading — Financial structure — Shareholder satisfaction
— Desirable ratios — Typical Products Ltd. review — But beware ...
Contents jx
12 Structured Use of Financial Ratios 112
Interrelationship between ratios — Pyramid presentation —
Variations on the theme — Application to Typical Products Ltd.
— Diagnosis; planning; control — Shareholder satisfaction — How
relevant is RONA?
13 Management of Working Capital 120
How much working capital is required? —Measurement of stocks
and work in progress — Management of stocks and work in
progress — Measurement of trade debtors — Management of trade
debtors — Measurement of trade creditors — Management of trade
creditors — Package deals
14 Principles of Absorption Cost Accounting 129
Deficiency of annual accounts — Segmental profit —Direct costs —
Indirect expense (overheads) —Analysis of overhead — Absorption
of production overhead — Cost rates — Production overhead
allocation — Cost of production —Absorption of administration
overhead — Absorption of selling overhead—Absorption of
distribution overhead — Activity based costing — Total absorbed cost
15 Principles of Marginal Costing 144
Accurate cost? — Accurate profit? — Under absorption of
overhead — Reconciliation of profit — Fixed and variable
expenses — Significance of volume — The argument for marginal
costing — Use of marginal costing — Dangers of marginal costing
— Benefits of costing
16 Accounting as an Aid to Management Planning
and Control 153
Need for planning and control — Budgeting — Co ordination of
budgets — Sequence of short term budgets — The master budget
— Budgetary control — Effective control — Project planning —
Break even analysis — The break even chart — Margin of safety
— Some other techniques — Management accounting caveats
17 Capital Investment Appraisal 169
The capital investment decision — Financial information required
— Methods of investment appraisal — Payback method —
Accounting rate of return method (RONA) — Discounted cash
flow method (DCF) — Internal rate of return — Net present value
— Which appraisal method to use? — Ah, but what if? — Impact
of inflation — Non profit earning projects — Is that all?
x Contents
18 Data Processing 179
History of data processing — One write systems — Adding
calculating machines — Keyboard accounting machines — Receipt
analysis machines — Punched card equipment — Computers —
Microcomputer modelling — What to automate — Related
developments — Why automate? — Dangers of automation
19 Principles of Corporate Taxation 187
Tax legislation — Administration — Corporation tax — Taxable
profits — Capital allowances — Tax losses — Payment of
corporation tax — Advance corporation tax (ACT) — Deferred
taxation — Taxation and management decisions
Conclusion and Summary 196
Appendix a 200
Summary of Provisions of Companies Acts 1985 and 1989 re
disclosure in published accounts of Limited Companies
APPENDIX B 205
Extracts from the published accounts booklet of Typical Products
Ltd.
APPENDIX C 211
Extracts from the published annual report and accounts booklet of
John Waddington PLCfor the year ended 3 April 1993
Appendix D 231
The use of discount tables
Index 234
|
| any_adam_object | 1 |
| author | Hartley, Walter C. F. |
| author_facet | Hartley, Walter C. F. |
| author_role | aut |
| author_sort | Hartley, Walter C. F. |
| author_variant | w c f h wcf wcfh |
| building | Verbundindex |
| bvnumber | BV010096787 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 810 |
| ctrlnum | (OCoLC)29564819 (DE-599)BVBBV010096787 |
| dewey-full | 657/.024658 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.024658 |
| dewey-search | 657/.024658 |
| dewey-sort | 3657 524658 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01857nam a2200493 c 4500</leader><controlfield tag="001">BV010096787</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">950315s1994 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0080424023</subfield><subfield code="9">0-08-042402-3</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0080424031</subfield><subfield code="9">0-08-042403-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)29564819</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV010096787</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5635</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.024658</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 810</subfield><subfield code="0">(DE-625)141941:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Hartley, Walter C. F.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">An introduction to business accounting for managers</subfield><subfield code="c">by W. C. F. Hartley</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">5. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford u.a.</subfield><subfield code="b">Pergamon</subfield><subfield code="c">1994</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XI, 239 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accountancy</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Managerial accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Buchführung</subfield><subfield code="0">(DE-588)4008619-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Buchführung</subfield><subfield code="0">(DE-588)4008619-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">Management Accounting</subfield><subfield code="0">(DE-588)4125415-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006701927&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-006701927</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| id | DE-604.BV010096787 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:46:25Z |
| institution | BVB |
| isbn | 0080424023 0080424031 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006701927 |
| oclc_num | 29564819 |
| open_access_boolean | |
| owner | DE-384 |
| owner_facet | DE-384 |
| physical | XI, 239 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Pergamon |
| record_format | marc |
| spelling | Hartley, Walter C. F. Verfasser aut An introduction to business accounting for managers by W. C. F. Hartley 5. ed. Oxford u.a. Pergamon 1994 XI, 239 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Accounting Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Buchführung (DE-588)4008619-7 s 1\p DE-604 Management Accounting (DE-588)4125415-6 s 2\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006701927&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Hartley, Walter C. F. An introduction to business accounting for managers Accountancy gtt Accounting Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd Management Accounting (DE-588)4125415-6 gnd Buchführung (DE-588)4008619-7 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4125415-6 (DE-588)4008619-7 |
| title | An introduction to business accounting for managers |
| title_auth | An introduction to business accounting for managers |
| title_exact_search | An introduction to business accounting for managers |
| title_full | An introduction to business accounting for managers by W. C. F. Hartley |
| title_fullStr | An introduction to business accounting for managers by W. C. F. Hartley |
| title_full_unstemmed | An introduction to business accounting for managers by W. C. F. Hartley |
| title_short | An introduction to business accounting for managers |
| title_sort | an introduction to business accounting for managers |
| topic | Accountancy gtt Accounting Managerial accounting Rechnungswesen (DE-588)4048732-5 gnd Management Accounting (DE-588)4125415-6 gnd Buchführung (DE-588)4008619-7 gnd |
| topic_facet | Accountancy Accounting Managerial accounting Rechnungswesen Management Accounting Buchführung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006701927&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT hartleywaltercf anintroductiontobusinessaccountingformanagers |