Accounting and finance for the lending banker:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Dublin
Oak Tree Press
1994
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 399 S. graph. Darst. |
| ISBN: | 1872853404 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804126022720815104 |
|---|---|
| adam_text | Contents
ACKNOWLEDGMENTS V
INTRODUCTION 1
CHAPTER ONE
FUNDAMENTALS OF ACCOUNTING AND FINANCE 3
Accounting — The Language of Business 3
Finance — The Lifeblood of Business 4
Functions of Accounting 5
Two Types of Accounting 7
Cash / Funds Flow Management 7
CHAPTER TWO
THE TOOLS OF ACCOUNTING AND FINANCE 11
Balance Sheets 11
Profit (Income) Statements (Profit Loss Accounts) 29
Funds Statements 35
CHAPTER THREE
THE IMPACT OF ACCOUNTING STANDARDS (1) 42
The Standard Setting Process 42
Accounting Principles 44
Depreciation 49
Applying the Accounting Standards 65
CHAPTER FOUR
THE IMPACT OF ACCOUNTING STANDARDS (2):
STOCK (INVENTORY) 88
Overall Subjectivity of Stock Valuations 88
Sensitivity of Profits to Stock Valuations 88
Component Elements of Stock 90
Valuation of Stock 91
Subjectivity of Valuation 92
Determination of Cost 92
Stock Reserves 100
Conclusion 105
CHAPTER FIVE
THE IMPACT OF ACCOUNTING STANDARDS (3) 106
Deferred Taxation: SSAP15 106
Treatment of Government Grants (SSAP 4) 116
Exceptional and Extraordinary Items (SSAP 6) 118
Foreign Currency Translation (SSAP 20) 123
Leasing (SSAP 21) 126
FRS 1 (Cash Flow Statements) 128
FRS 4 (Capital Instruments) 131
CHAPTER SIX
THE IMPACT OF COMPANY LAW 132
Types and Nature of Limited Liability Companies 132
Distributable Profits 133
Accounting Requirements of the Companies Acts 134
CHAPTER SEVEN
ASSESSING TOTAL FINANCIAL NEEDS 143
The Budgeting Process 143
Financial Planning 146
CHAPTER EIGHT
GETTING THE CAPITAL STRUCTURE RIGHT 162
Definition 162
Relevance of Capital Structure 162
Two Types of Risk 163
Breakeven Analysis 175
Factors which Influence the Capital Structure Decision 178
Theoretical Approaches 181
Implications of Inappropriate Capital Structure 185
Cost of Capital 190
CHAPTER NINE
FINANCIAL ANALYSIS 200
Accounting Ratios 200
Applying the Ratios 218
Sensitivity Analysis 225
Analysing Projections 226
CHAPTER TEN
THE IMPACT OF INFLATION 245
Defects of Historic Cost Accounts 245
Amendments to Historic Cost Accounts 251
Implications for the Lending Banker 253
A
I
CHAPTER ELEVEN
MINIMISING THE NEED FOR DEBT FINANCE 254
Maximising Return on Capital Employed 255
Fixed Assets 255
Working Capital 259
Working Capital Management 262
Conclusion 288
CHAPTER TWELVE
GETTING THE DEBT STRUCTURE RIGHT 289
Types of Finance 290
The Hedging Approach 292
Short Term Debt 296
Medium Term Debt 307
Long Term Debt 314
Conclusion 322
CHAPTER THIRTEEN
MONITORING AND MANAGING RISK 323
What to Look for in a Credit Application 323
Useful Conditions in Loan Agreements 326
Ongoing Requirements for Information 328
I Case Study 329
|
CHAPTER FOURTEEN
CAPITAL INVESTMENT APPRAISAL 338
Definition 338
The Capital Budgeting Process 339
Generating Investment Proposals 340
Evaluating Non Cash Flow Factors 342
Estimating the Cash Flows 346
Evaluating the Cash Flows 352
Impact of Inflation 356
Appendix —DCF Techniques 357
fc. .
CHAPTER FIFTEEN
THE IMPACT OF TAKEOVERS AND MERGERS 370
Definitions 370
Reasons for Takeovers and Mergers 370
Valuation of Companies for Acquisition 375
Accounting Implications of Takeovers and Mergers 386
Goodwill 391
INDEX 393
|
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| illustrated | Illustrated |
| indexdate | 2024-07-09T18:10:51Z |
| institution | BVB |
| isbn | 1872853404 |
| language | English |
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| physical | 399 S. graph. Darst. |
| publishDate | 1994 |
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| spellingShingle | Hough, V. Hilary Accounting and finance for the lending banker Bank Banks and banking Accounting Banks and banking Finance Bank (DE-588)4004436-1 gnd Liquiditätsrechnung (DE-588)4167818-7 gnd |
| subject_GND | (DE-588)4004436-1 (DE-588)4167818-7 |
| title | Accounting and finance for the lending banker |
| title_auth | Accounting and finance for the lending banker |
| title_exact_search | Accounting and finance for the lending banker |
| title_full | Accounting and finance for the lending banker V. Hilary Hough |
| title_fullStr | Accounting and finance for the lending banker V. Hilary Hough |
| title_full_unstemmed | Accounting and finance for the lending banker V. Hilary Hough |
| title_short | Accounting and finance for the lending banker |
| title_sort | accounting and finance for the lending banker |
| topic | Bank Banks and banking Accounting Banks and banking Finance Bank (DE-588)4004436-1 gnd Liquiditätsrechnung (DE-588)4167818-7 gnd |
| topic_facet | Bank Banks and banking Accounting Banks and banking Finance Liquiditätsrechnung |
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