Foundation accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Letts
1997
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 488 S. |
| ISBN: | 1858053129 |
Internformat
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| 100 | 1 | |a Millichamp, Alan H. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Foundation accounting |c A. H. Millichamp |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a London |b Letts |c 1997 | |
| 300 | |a IX, 488 S. | ||
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Preface iii
Chapter 1: The accounting scene 1
- what is accounting?
- business environment and ownership
- business documents
- accounting and related activities: auditing, taxation, insolvency and
computing
Chapter 2: Receipts and payments and the cash book 20
- the columnar cash book
- cheques and other documents
Chapter 3: The measurement of profit 31
- trading accounts
- gross profit ratio
- profit and loss account
- accruals and prepayments
- capital expenditure
Chapter 4: The balance sheet 52
- the balance sheet of a sole trader
- transactions and the balance sheet
Chapter 5: Depreciation 72
- straight line, reducing balance and sum of digits methods
- disposals
- SSAP 12: accounting for depreciation
Chapter 6: Bookkeeping 88
- debits and credits
- daybooks and journals
- sales, purchases and expenses
- computerised accounting
Chapter 7: Bookkeeping for fixed assets and depreciation 114
- fixed assets, depreciation and disposals
- provisions for depreciation
v
Contents Chapter 8: Trial balances 123
- errors and the trial balance
- trial balance and profit computation
- differences and the suspense account
- journal entries
Chapter 9: The asset of stock 135
- bookkeeping for stock
Chapter 10: Petty cash 139
- the imprest system
- petty cash books
Chapter 11: Control accounts 144
- control accounts for sales and purchase ledgers
Chapter 12: Bank reconciliations 152
- timing and informational differences
Chapter 13: Internal control 160
- documents: orders, delivery notes, goods received notes
- internal control procedures for sales, purchases and cash
Chapter 14: Discounts, bad debts and hire purchase 168
- trade and settlement discounts
- bad and doubtful debts
- credit control
- hire purchase
- bookkeeping entries for discounts, bad debts and hire purchase
Chapter 15: Value Added Tax (VAT) 183
- how VAT works
- bookkeeping for VAT
- the VAT return
- VAT and financial statements
Chapter 16: Accounting for stocks and materials costings 191
- valuation of stock
- FIFO, LIFO and average cost
- stocktaking procedures
- continuous inventory
vi
Contents
Chapter 17: Labour costs 204
- payment systems and the calculation of pay
- labour and product costs
- PAYE and National Insurance
Chapter 18: Overheads 213
- production and other overheads
- cost centres and overhead absorption
- machine hour and labour hour rates
- product costs and levels of activity
- fixed asset costs and fixed asset registers
Chapter 19: Manufacturing accounts 224
- manufacturing, trading and profit and loss accounts
Chapter 20: Construction industry 232
- SSAP 9: stock and long-term contracts
- measurement of profit and attributable profit
Chapter 21: Departmental accounts 236
- preparing departmental accounts
- shared overheads
- decision making and departmental accounts
- the not-for-profit sector
Chapter 22 Incomplete records 243
- preparing accounts from incomplete records
Chapter 23: Income and expenditure accounts 251
- financial statements of clubs and societies
- restricted and unrestricted funds
- the Charities Act 1993
Chapter 24: Partnerships 262
- partnership agreements
- profit sharing and appropriation accounts
- dissolution of partnerships and Garner v Murray
- goodwill and partnership changes
vii
Contents Chapter 25: Limited companies 289
- legal aspects and the memorandum and articles of association
- public, private, listed and other types of companies
- bookkeeping for share issues
- financial statements of companies for internal use
- debentures, corporation tax and dividends
- share premiums, rights and bonus issues
- preference and ordinary shares
- redeemable shares
- transfers to reserves
Chapter 26: Interpretation of accounts 316
- users of accounts and information
- why use ratios
- liquidity and performance ratios
- interfirm comparison
Chapter 27: Investment ratios 341
- gearing
- price earnings ratio, dividend yield and dividend cover
Chapter 28: Service sector and public service accounting 349
- financial statements in service industries
- accounting policies
- financial statements in the not-for-profit sector
- financial statements in education and the health service
Chapter 29: Decision making 365
- marginal costing and fixed and variable costs
- make or buy, limiting factors, special orders
- decision making, management accounting and the service sector
- decision making, local government and economy, efficiency and
effectiveness
Chapter 30: Forecast cash flows and financial statements 382
- cash flow forecasts
- preparing forecast financial statements
viii
Contents
Chapter 31: Published company accounts 393
- balance sheets and the Companies Act 1985
- profit and loss accounts and the Companies Act 1985
- FRS 3 reporting financial performance
- other financial statements
Chapter 32: Cash flow statements and company finance 413
- preparing cash flow statements
- sources of company finance
Chapter 33: Regulatory framework of accounting 426
- the Companies Acts 1985 and 1989
- the Financial Reporting Council and its subsidiaries: the accounting
standards Board, the Financial Reporting Review Panel and the
Urgent Issues Task Force
- SSAPs and FRSs
- SSAPs 2,13,17,18, 21 and 22
Chapter 34: The accounting conventions 442
- business entity, money measurement, historical cost, going concern,
periodicity, realisation, matching, accruals, prudence, materiality,
substance over form
Appendices 454
A Answers to selected exercises
B Six case studies
C Six assignments
D Glossary of accounting terms
Index 487
ix
|
| adam_txt |
Contents
Preface iii
Chapter 1: The accounting scene 1
- what is accounting?
- business environment and ownership
- business documents
- accounting and related activities: auditing, taxation, insolvency and
computing
Chapter 2: Receipts and payments and the cash book 20
- the columnar cash book
- cheques and other documents
Chapter 3: The measurement of profit 31
- trading accounts
- gross profit ratio
- profit and loss account
- accruals and prepayments
- capital expenditure
Chapter 4: The balance sheet 52
- the balance sheet of a sole trader
- transactions and the balance sheet
Chapter 5: Depreciation 72
- straight line, reducing balance and sum of digits methods
- disposals
- SSAP 12: accounting for depreciation
Chapter 6: Bookkeeping 88
- debits and credits
- daybooks and journals
- sales, purchases and expenses
- computerised accounting
Chapter 7: Bookkeeping for fixed assets and depreciation 114
- fixed assets, depreciation and disposals
- provisions for depreciation
v
Contents Chapter 8: Trial balances 123
- errors and the trial balance
- trial balance and profit computation
- differences and the suspense account
- journal entries
Chapter 9: The asset of stock 135
- bookkeeping for stock
Chapter 10: Petty cash 139
- the imprest system
- petty cash books
Chapter 11: Control accounts 144
- control accounts for sales and purchase ledgers
Chapter 12: Bank reconciliations 152
- timing and informational differences
Chapter 13: Internal control 160
- documents: orders, delivery notes, goods received notes
- internal control procedures for sales, purchases and cash
Chapter 14: Discounts, bad debts and hire purchase 168
- trade and settlement discounts
- bad and doubtful debts
- credit control
- hire purchase
- bookkeeping entries for discounts, bad debts and hire purchase
Chapter 15: Value Added Tax (VAT) 183
- how VAT works
- bookkeeping for VAT
- the VAT return
- VAT and financial statements
Chapter 16: Accounting for stocks and materials costings 191
- valuation of stock
- FIFO, LIFO and average cost
- stocktaking procedures
- continuous inventory
vi
Contents
Chapter 17: Labour costs 204
- payment systems and the calculation of pay
- labour and product costs
- PAYE and National Insurance
Chapter 18: Overheads 213
- production and other overheads
- cost centres and overhead absorption
- machine hour and labour hour rates
- product costs and levels of activity
- fixed asset costs and fixed asset registers
Chapter 19: Manufacturing accounts 224
- manufacturing, trading and profit and loss accounts
Chapter 20: Construction industry 232
- SSAP 9: stock and long-term contracts
- measurement of profit and attributable profit
Chapter 21: Departmental accounts 236
- preparing departmental accounts
- shared overheads
- decision making and departmental accounts
- the not-for-profit sector
Chapter 22 Incomplete records 243
- preparing accounts from incomplete records
Chapter 23: Income and expenditure accounts 251
- financial statements of clubs and societies
- restricted and unrestricted funds
- the Charities Act 1993
Chapter 24: Partnerships 262
- partnership agreements
- profit sharing and appropriation accounts
- dissolution of partnerships and Garner v Murray
- goodwill and partnership changes
vii
Contents Chapter 25: Limited companies 289
- legal aspects and the memorandum and articles of association
- public, private, listed and other types of companies
- bookkeeping for share issues
- financial statements of companies for internal use
- debentures, corporation tax and dividends
- share premiums, rights and bonus issues
- preference and ordinary shares
- redeemable shares
- transfers to reserves
Chapter 26: Interpretation of accounts 316
- users of accounts and information
- why use ratios
- liquidity and performance ratios
- interfirm comparison
Chapter 27: Investment ratios 341
- gearing
- price earnings ratio, dividend yield and dividend cover
Chapter 28: Service sector and public service accounting 349
- financial statements in service industries
- accounting policies
- financial statements in the not-for-profit sector
- financial statements in education and the health service
Chapter 29: Decision making 365
- marginal costing and fixed and variable costs
- make or buy, limiting factors, special orders
- decision making, management accounting and the service sector
- decision making, local government and economy, efficiency and
effectiveness
Chapter 30: Forecast cash flows and financial statements 382
- cash flow forecasts
- preparing forecast financial statements
viii
Contents
Chapter 31: Published company accounts 393
- balance sheets and the Companies Act 1985
- profit and loss accounts and the Companies Act 1985
- FRS 3 reporting financial performance
- other financial statements
Chapter 32: Cash flow statements and company finance 413
- preparing cash flow statements
- sources of company finance
Chapter 33: Regulatory framework of accounting 426
- the Companies Acts 1985 and 1989
- the Financial Reporting Council and its subsidiaries: the accounting
standards Board, the Financial Reporting Review Panel and the
Urgent Issues Task Force
- SSAPs and FRSs
- SSAPs 2,13,17,18, 21 and 22
Chapter 34: The accounting conventions 442
- business entity, money measurement, historical cost, going concern,
periodicity, realisation, matching, accruals, prudence, materiality,
substance over form
Appendices 454
A Answers to selected exercises
B Six case studies
C Six assignments
D Glossary of accounting terms
Index 487
ix |
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| physical | IX, 488 S. |
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| spelling | Millichamp, Alan H. Verfasser aut Foundation accounting A. H. Millichamp 5. ed. London Letts 1997 IX, 488 S. txt rdacontent n rdamedia nc rdacarrier Rechnungswesen (DE-588)4048732-5 gnd rswk-swf 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=016837614&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Millichamp, Alan H. Foundation accounting Rechnungswesen (DE-588)4048732-5 gnd |
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| title | Foundation accounting |
| title_auth | Foundation accounting |
| title_exact_search | Foundation accounting |
| title_exact_search_txtP | Foundation accounting |
| title_full | Foundation accounting A. H. Millichamp |
| title_fullStr | Foundation accounting A. H. Millichamp |
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