Finance and accounting for business:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
South-Western Cengage Learning
2008
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 544 S. Ill., graph. Darst. |
| ISBN: | 9781844808977 |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | Brief contents
Part 1 Introduction 1
1 The role of accounting and finance in business 3
Part 2 Financial accounting 31
2 Introduction to financial accounting 33
3 Building the accounts 54
4 Cash flow statements 81
5 Principles of financial accounting 101
6 Accounting for companies 139
7 The analysis of accounting information 174
Part 3 Management accounting and control 233
8 The principles of cost and revenue measurement 235
9 Cash forecasting, business planning and management control 280
10 Cost management and pricing 323
11 The management of working capital 359
Part 4 Finance and financial markets 391
12 Investment appraisal 393
13 The nature of the financial markets 434
14 Market measures of performance and value 471
Detailed contents
Preface xi
Walk-through tour xvi
Supplementary resources xviii
Acknowledgements xix
Part 1 Introduction 1
1 The role of accounting and finance in business 3
Introduction 3
The context and history of accounting and finance 4
Different types of business organisation 9
Business objectives and the decision-oriented approach 17
The purpose and characteristics of accounting information 19
The concept of income and the measurement of profit 24
The difference between financial and management accounting 25
Part 2 Financial accounting 31
2 Introduction to financial accounting 33
The first principles of financial accounting 34
Creating the balance sheet and income statement - a case exercise 43
The extended trial balance (ETB) 47
Two further principles 48
How to produce a set of simple accounts 49
3 Building the accounts 54
A case study in business start-up 55
Accounting for the second and subsequent years 61
Double-entry bookkeeping 66
Cash flow statements 81
Introduction 81
The measurement of cash flow 82
Preparing the cash flow statement 84
Laundering the accounts 92
5 Principles of financial accounting 101
Introduction 101
The principles of value creation and the matching principle 102
Accounting for real assets: depreciation and inventories 108
Extending your understanding of the principles of accounting 126
6 Accounting for companies 139
Introduction 139
The characteristics of limited companies 140
How limited companies are created 147
Group companies - acquisition and mergers 154
Becoming a public limited company 167
7 The analysis of accounting information 174
Introduction 174
The analysis of financial information 175
Financial analysis 184
Completing the narrative 210
Appendix to Chapter 7 218
Part 3 Management accounting and control 233
8 The principles of cost and revenue measurement 235
Introduction 235
Basic principles of costing 236
Costing for decisions: relevant costing 242
Cost behaviour and cost/volume/profit analysis 254
Marginal analysis 270
9 Cash forecasting, business planning and management
control 280
Introduction 280
The business planning process 281
Business planning in practice 286
Budgeting methodologies and variance analysis 311
10 Cost management and pricing 323
Introduction 323
Cost management
Pricing 348
324
11 The management of working capital 359
Introduction 359
The role of working capital 360
Inventory management 364
Managing credit policy 373
Managing cash 381
Part 4 Finance and financial markets 391
12 Investment appraisal 393
Introduction 393
Matching cash flows over time 394
The net present value model 400
Other methods of investment appraisal 418
13 The nature of the financial markets 434
Introduction 434
Securities and the financial markets 435
The financial markets 435
The capital markets 442
The cost of capital 461
14 Market measures of performance and value 471
Introduction 471
Investor ratios 472
Valuing the firm 476
Measuring the performance of firms 483
Appendix Financial tables 490
Answers to selected review activities and end-of-chapter questions 493
Glossary 530
Bibliography 537
Index 539
|
| adam_txt |
Brief contents
Part 1 Introduction 1
1 The role of accounting and finance in business 3
Part 2 Financial accounting 31
2 Introduction to financial accounting 33
3 Building the accounts 54
4 Cash flow statements 81
5 Principles of financial accounting 101
6 Accounting for companies 139
7 The analysis of accounting information 174
Part 3 Management accounting and control 233
8 The principles of cost and revenue measurement 235
9 Cash forecasting, business planning and management control 280
10 Cost management and pricing 323
11 The management of working capital 359
Part 4 Finance and financial markets 391
12 Investment appraisal 393
13 The nature of the financial markets 434
14 Market measures of performance and value 471
Detailed contents
Preface xi
Walk-through tour xvi
Supplementary resources xviii
Acknowledgements xix
Part 1 Introduction 1
1 The role of accounting and finance in business 3
Introduction 3
The context and history of accounting and finance 4
Different types of business organisation 9
Business objectives and the decision-oriented approach 17
The purpose and characteristics of accounting information 19
The concept of income and the measurement of profit 24
The difference between financial and management accounting 25
Part 2 Financial accounting 31
2 Introduction to financial accounting 33
The first principles of financial accounting 34
Creating the balance sheet and income statement - a case exercise 43
The extended trial balance (ETB) 47
Two further principles 48
How to produce a set of simple accounts 49
3 Building the accounts 54
A case study in business start-up 55
Accounting for the second and subsequent years 61
Double-entry bookkeeping 66
Cash flow statements 81
Introduction 81
The measurement of cash flow 82
Preparing the cash flow statement 84
Laundering the accounts 92
5 Principles of financial accounting 101
Introduction 101
The principles of value creation and the matching principle 102
Accounting for real assets: depreciation and inventories 108
Extending your understanding of the principles of accounting 126
6 Accounting for companies 139
Introduction 139
The characteristics of limited companies 140
How limited companies are created 147
Group companies - acquisition and mergers 154
Becoming a public limited company 167
7 The analysis of accounting information 174
Introduction 174
The analysis of financial information 175
Financial analysis 184
Completing the narrative 210
Appendix to Chapter 7 218
Part 3 Management accounting and control 233
8 The principles of cost and revenue measurement 235
Introduction 235
Basic principles of costing 236
Costing for decisions: relevant costing 242
Cost behaviour and cost/volume/profit analysis 254
Marginal analysis 270
9 Cash forecasting, business planning and management
control 280
Introduction 280
The business planning process 281
Business planning in practice 286
Budgeting methodologies and variance analysis 311
10 Cost management and pricing 323
Introduction 323
Cost management
Pricing 348
324
11 The management of working capital 359
Introduction 359
The role of working capital 360
Inventory management 364
Managing credit policy 373
Managing cash 381
Part 4 Finance and financial markets 391
12 Investment appraisal 393
Introduction 393
Matching cash flows over time 394
The net present value model 400
Other methods of investment appraisal 418
13 The nature of the financial markets 434
Introduction 434
Securities and the financial markets 435
The financial markets 435
The capital markets 442
The cost of capital 461
14 Market measures of performance and value 471
Introduction 471
Investor ratios 472
Valuing the firm 476
Measuring the performance of firms 483
Appendix Financial tables 490
Answers to selected review activities and end-of-chapter questions 493
Glossary 530
Bibliography 537
Index 539 |
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| spelling | Ryan, Bob Verfasser aut Finance and accounting for business Bob Ryan 2. ed. London South-Western Cengage Learning 2008 XIX, 544 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Corporations Finance Corporations Valuation Finanzierung (DE-588)4017182-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf 1\p (DE-588)4006432-3 Bibliografie gnd-content Finanzierung (DE-588)4017182-6 s Rechnungslegung (DE-588)4128343-0 s b DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016667738&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 |
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| title | Finance and accounting for business |
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| title_short | Finance and accounting for business |
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