Applied financial accounting and reporting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Oxford Univ. Press
2004
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 404 S. graph. Darst. |
| ISBN: | 0199264716 |
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Datensatz im Suchindex
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| adam_text | LIST OF FIGURES xiv
LIST OF TABLES xvi
1 Principles and practices 1
1.1 Introduction 1
1.2 The background to accounting 2
1.2.1 What is accounting? 2
1.2.2 Branches of accounting 3
1.3 A statement of principles 4
1.3.1 Concepts, principles, and policies 5
1.3.2 Accounting policies 6
1.4 Published accounts 9
1.5 Diversity of international accounting practice 10
1.5.1 International accounting standards 11
1.6 Chapter summary 12
GLOSSARY 13
MULTIPLE CHOICE QUESTIONS 14
DISCUSSION QUESTIONS 16
LONGER QUESTIONS 16
MINI CASE STUDY: MINNIE S AMBITIONS 18
MAXI CASE STUDY: AHOLD 19
WEB LINKS 20
FURTHER READING 20
COMPANION WEBSITE MATERIALS 20
2 Recording financial transactions 21
2.1 Introduction 21
2.2 The scope of the system 2 2
2.3 Accounting formulae 24
2.3.1 The double entry system 25
2.4 Understanding the accounting process 28
2.4.1 Books of prime entry 28
2.4.2 The ledger 30
2.4.3 Debits and credits 36
2.5 The trial balance 38
2.6 Chapter summary 39
GLOSSARY 39
MULTIPLE CHOICE QUESTIONS 41
DISCUSSION QUESTIONS 42
LONGER QUESTIONS 42
MINI CASE STUDY: MINNIE PLANS AN EXPEDITION 45
MAXI CASE STUDY: JIM LAWRENCE S TRADITIONAL IRONWORK 46
WEB LINKS 47
FURTHER READING 47
COMPANION WEBSITE MATERIALS 47
3 Summarizing financial information 49
3.1 Introduction 49
3.2 Financial periods 50
3.3 The accrual basis of accounting 50
3.3.1 Accruals 50
3.3.2 Prepayments 51
3.3.3 Provisions 51
3.3.4 Unsold stocks 56
3.4 The trial balance 57
3.4.1 Adjusting the trial balance 60
3.5 The profit and loss account of a sole trader 62
3.6 The balance sheet of a sole trader 63
3.7 The three main types of business organization 64
3.7.1 Sole traders 64
3.7.2 Partnerships 65
3.7.3 Limited liability companies 67
3.8 Chapter summary 72
GLOSSARY 72
MULTIPLE CHOICE QUESTIONS 75
DISCUSSION QUESTIONS 76
LONGER QUESTIONS 77
MINI CASE STUDY: MINNIE MEETS MAXIM 80
MAXI CASE STUDY: ALASTAIR SAWDAY PUBLISHING 81
WEB LINKS 81
FURTHER READING 81
COMPANION WEBSITE MATERIALS 81
4 The profit and loss account: from turnover to profit
before interest and taxation 83
4.1 Introduction 83
4.2 The heading 84
4.3 Turnover 85
4.3.1 Joint ventures 85
4.3.2 Long term contracts 86
4.3.3 Segmental reporting 87
4.4 Cost of sales 88
4.5 Gross profit 88
4.6 Operating costs 89
4.7 Operating profit 90
4.8 Profit on ordinary activities before interest and taxation 92
4.8.1 Amortization of goodwill on joint venture 93
4.9 Chapter summary 94
GLOSSARY 95
MULTIPLE CHOICE QUESTIONS 96
DISCUSSION QUESTIONS 98
LONGER QUESTIONS 99
MINI CASE STUDY: A RARE BIRD GETS CAPTURED 101
MAXI CASE STUDY: ANITE GROUP PLC 102
WEB LINKS 102
FURTHER READING 103
COMPANION WEBSITE MATERIALS 103
5 The profit and loss account: from PBIT to retained profit 105
5.1 Introduction 105
5.2 Interest receivable and payable 105
5.3 Taxation 108
5.3.1 Current taxation 108
5.3.2 Deferred taxation 109
5.4 Minority interests 110
5.5 Profit for the financial year 112
5.6 Dividends 113
5.6.1 Dividends on ordinary shares 113
5.6.2 Interim and final dividends 114
5.6.3 Preference dividends 114
5.7 Profit retained for the financial period 115
5.7.1 Statement of total recognized gains and losses 115
5.7.2 Note of historical cost profits and losses 116
5.8 Earnings per share 117
5.8.1 Diluted earnings per share 117
5.9 Chapter summary 118
GLOSSARY 119
MULTIPLE CHOICE QUESTIONS 120
DISCUSSION QUESTIONS 121
LONGER QUESTIONS 122
MINI CASE STUDY: HARD WORK PAYS DIVIDENDS 124
MAXI CASE STUDY: PE RATIOS 124
WEB LINKS 125
FURTHER READING 125
COMPANION WEBSITE MATERIALS 125
6 The balance sheet: assets 127
6.1 Introduction 127
6.2 The heading 128
6.3 Fixed assets 130
6.4 Intangible fixed assets 131
6.4.1 Goodwill 131
6.4.2 Franchise fees 133
6.4.3 Interest in leases 133
6.4.4 Research and development 133
6.5 Tangible fixed assets 134
6.5.1 Revaluations 135
6.5.2 Leased assets 136
6.6 Investments in joint ventures 137
6.7 Current assets 137
6.8 Stocks and work in progress 138
6.9 Debtors 140
6.10 Cash at bank and in hand, and short term investments 140
6.11 Chapter summary 141
GLOSSARY 142
MULTIPLE CHOICE QUESTIONS 143
DISCUSSION QUESTIONS 145
LONGER QUESTIONS 145
MINI CASE STUDY: MINNIEMAX LTD. S ASSETS 148
MAXI CASE STUDY: FIXED ASSETS 148
WEB LINKS 149
FURTHER READING 149
COMPANION WEBSITE MATERIALS 149
7 The balance sheet: liabilities and provisions 151
7.1 Introduction 151
7.2 Creditors: amounts falling due within one year 152
7.2.1 Trade creditors 153
7.2.2 Accruals and deferred income 153
7.2.3 Taxation 154
7.2.4 Dividends 156
7.2.5 Loans and overdrafts 158
7.2.6 Obligations under leases and hire purchase contracts 158
7.3 Net current assets (or net current liabilities) 158
7.4 Total assets less current liabilities 159
7.5 Creditors: amounts falling due after more than one year 159
7.5.1 Loans 159
7.5.2 Obligations under leases and hire purchase contracts 161
7.6 Provisions for liabilities and charges 161
7.6.1 Pension provisions 162
7.7 Total net assets 164
7.8 Contingent liabilities 164
7.9 Capital commitments 165
7.10 Post balance sheet events 165
7.11 Chapter summary 167
GLOSSARY 167
MULTIPLE CHOICE QUESTIONS 169
DISCUSSION QUESTIONS 170
LONGER QUESTIONS 171
MINI CASE STUDY: RUFFLED FEATHERS IN PERU 174
MAXI CASE STUDY: SCAPA GROUP PLC 175
WEB LINKS 176
FURTHER READING 177
COMPANION WEBSITE MATERIALS 177
8 The balance sheet: capital and reserves 179
8.1 Introduction 179
8.2 The heading 180
8.3 Called up share capital 181
8.3.1 Equity share capital 182
8.3.2 Non equity shares 184
8.4 Changes to share capital 185
8.4.1 Rights issues 186
8.4.2 Bonus issues 187
8.4.3 Share splits 188
8.4.4 Stock options 189
8.4.5 Stock conversions 190
8.4.6 Buy backs 190
8.4.7 Redemption of shares 191
8.4.8 Share consolidations 191
8.5 Reserves 192
8.5.1 Capital reserves (1): share premium account 192
8.5.2 Capital reserves (2): capital redemption reserve 193
8.5.3 Capital reserves (3): revaluation reserve 193
8.5.4 Revenue reserves: profit and loss account 195
8.6 Chapter summary 196
GLOSSARY 197
MULTIPLE CHOICE QUESTIONS 199
DISCUSSION QUESTIONS 200
LONGER QUESTIONS 201
MINI CASE STUDY: MINNIEMAX LTD. CONSIDERS A BONUS ISSUE 204
MAXI CASE STUDY: MAJESTIC WINE PLC 204
WEB LINKS 205
FURTHER READING 206
COMPANION WEBSITE MATERIALS 206
9 The cash flow statement 207
9.1 Introduction 207
9.2 The format of the statement 208
9.3 Net cash inflow or outflow from operating activities 210
9.4 Returns on investments and servicing of finance 212
9.5 Taxation 212
9.6 Capital expenditure and financial investment 213
9.7 Acquisitions and disposals 213
9.8 Equity dividends paid 213
9.9 Net cash inflow or outflow before financing 214
9.10 Financing 214
9.11 Increase or decrease in cash 215
9.12 Preparing a cash flow statement 216
9.12.1 Worked example 216
9.13 Chapter summary 219
GLOSSARY 219
MULTIPLE CHOICE QUESTIONS 219
DISCUSSION QUESTIONS 221
LONGER QUESTIONS 221
MINI CASE STUDY: MINNIEMAX LTD. S CASH FLOW 227
MAXI CASE STUDY: J. SAINSBURY PLC 228
WEB LINKS 229
FURTHER READING 229
COMPANION WEBSITE MATERIALS 229
10 Consolidated financial statements 231
10.1 Introduction 231
10.2 Advantages and disadvantages of group structures 232
10.3 Group structures 233
10.3.1 Establishing the parent subsidiary relationship 235
10.4 Accounting for consolidations: the balance sheet 236
10.5 Accounting for consolidations: the profit and loss account 240
10.6 Accounting for associated companies, joint ventures, and investments 242
10.6.1 Associated companies 242
10.6.2 Joint ventures 244
10.6.3 Investments 245
10.6.4 Summary 245
10.7 Related parties 245
10.8 Chapter summary 245
GLOSSARY 246
MULTIPLE CHOICE QUESTIONS 247
DISCUSSION QUESTIONS 249
LONGER QUESTIONS 249
MINI CASE STUDY: WILD LIFE HOLIDAYS LTD. 251
MAXI CASE STUDY: HISTORY AND HERALDRY 252
WEB LINKS 253
FURTHER READING 253
COMPANION WEBSITE MATERIALS 253
11 The annual report 255
11.1 Introduction 255
11.2 Overview reports, including the chairman s report and the
operating and financial review 257
11.2.1 The chairman s report and reports of other individual directors 257
11.2.2 The operating and financial review 258
11.3 The directors report 259
11.4 The auditor s report 261
11.5 Financial statements 263
11.6 General meetings 263
11.6.1 Annual general meetings 263
11.6.2 Extraordinary general meetings 266
11.7 Financial summary and other information 267
11.8 Interim reports 267
11.9 Chapter summary 268
GLOSSARY 268
MULTIPLE CHOICE QUESTIONS 270
DISCUSSION QUESTIONS 271
LONGER QUESTIONS 271
MINI CASE STUDY: FOSKITT OR QUAVERS? 273
MAXI CASE STUDY: ANNUAL REPORT REVIEW 274
WEB LINKS 274
FURTHER READING 275
COMPANION WEBSITE MATERIALS 275
12 Understanding and analysing the annual report 277
12.1 Introduction 277
12.2 The first stage: preliminary research 279
12.3 The second stage: horizontal, vertical, and trend analysis 280
12.4 The third stage: ratio analysis 285
12.4.1 Profitability group of ratios 285
12.4.2 Efficiency group of ratios 287
12.4.3 Short term solvency and liquidity group of ratios 288
12.4.4 Long term solvency and liquidity group of ratios 290
12.4.5 Investment group of ratios 292
12.5 Summarizing the information 293
12.6 The validity of the financial statements 295
12.7 Chapter summary 296
GLOSSARY 296
MULTIPLE CHOICE QUESTIONS 298
DISCUSSION QUESTIONS 299
LONGER QUESTIONS 299
MINI CASE STUDY: ANALYSING WILDLIFE HOLIDAYS LTD. 302
MAXI CASE STUDY: RENISHAW PLC 304
WEB LINKS 305
FURTHER READING 305
COMPANION WEBSITE MATERIALS 306
APPENDIX 1 DOMINO S PIZZA (UK IRL) PLC ANNUAL REPORT 2002 307
APPENDIX 2 ANSWERS TO MULTIPLE CHOICE QUESTIONS 347
APPENDIX 3 ANSWERS TO LONGER QUESTIONS 349
APPENDIX 4 ANSWERS TO MINI CASE STUDIES 375
REVISION BRIEFINGS 391
INDEX 397
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| isbn | 0199264716 |
| language | English |
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| spelling | Black, Geoff Verfasser aut Applied financial accounting and reporting Geoff Black 1. publ. Oxford Oxford Univ. Press 2004 XV, 404 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Rechnungswesen Berichterstattung (DE-588)4005709-4 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 s Rechnungslegung (DE-588)4128343-0 s Berichterstattung (DE-588)4005709-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010768377&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Black, Geoff Applied financial accounting and reporting Rechnungswesen Berichterstattung (DE-588)4005709-4 gnd Unternehmen (DE-588)4061963-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
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| title | Applied financial accounting and reporting |
| title_auth | Applied financial accounting and reporting |
| title_exact_search | Applied financial accounting and reporting |
| title_full | Applied financial accounting and reporting Geoff Black |
| title_fullStr | Applied financial accounting and reporting Geoff Black |
| title_full_unstemmed | Applied financial accounting and reporting Geoff Black |
| title_short | Applied financial accounting and reporting |
| title_sort | applied financial accounting and reporting |
| topic | Rechnungswesen Berichterstattung (DE-588)4005709-4 gnd Unternehmen (DE-588)4061963-1 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Rechnungswesen Berichterstattung Unternehmen Rechnungslegung |
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