Introduction to accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Sage
2002
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 537 S. graph. Darst. |
| ISBN: | 076197038X 0761970371 |
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Datensatz im Suchindex
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| adam_text | Contents
Series editor s preface xi
Preface xiii
1 THE FRAMEWORK OF ACCOUNTING 1
The accounting process 1
Suppliers of accounting information 2
Financial accounting and management accounting compared 5
External users of accounting information 6
Principal accounting statements 7
2 THE BALANCE SHEET 10
The entity concept 10
Classification of assets and sources of finance 12
The accounting equation 15
Raising further finance 16
The investment decision 17
Business development 19
The trading cycle 20
Reporting changes in owner s capital 22
The accounting equation: a further illustration 23
Valuation of assets 24
Questions 26
Solutions to activities 29
3 PROFIT CALCULATED AS THE INCREASE IN CAPITAL 31
Profitable activity 31
Profit and changes in gross assets 32
Balance sheet presentation: vertical format 33
Profits, losses and changes in net assets 34
Profit measured by capital changes 36
Capital injections and withdrawals 39
Questions 43
Solutions to activities 45
4 THE PREPARATION OF ACCOUNTS FROM
CASH OR INCOMPLETE RECORDS 48
Accounting systems and information requirements 48
The matching concept 50
Gross profit and net profit 51
The problem of periodic profit calculation 52
viji CONTENTS The identification of revenue: the realization concept 53
Matching expenditure with revenue: the benefit principle 55
The preparation of accounts from cash records:
a worked example 61
Clubs and societies 66
Questions 71
Solutions to activities 79
5 THE DOUBLE ENTRY SYSTEM I:
THE INITIAL RECORDING OF TRANSACTIONS 82
Introduction 82
Cash flows 82
Flows of goods and services 96
Questions 98
Solutions to activities 103
6 THE DOUBLE ENTRY SYSTEM II:
LEDGER ACCOUNTS AND THE TRIAL BALANCE 107
Introduction 107
The interlocking effect of transactions 107
Ledger accounts 110
Books of prime entry 115
Control accounts for debtors and creditors 123
The trial balance 132
Computerized accounting systems 134
Advantages of double entry 136
Questions 137
Solutions to activities 144
7 THE DOUBLE ENTRY SYSTEM III:
PERIODIC ACCOUNTING REPORTS 153
Periodic accounts 153
Adjustments to the trial balance 155
Stock (inventories) 156
Depreciation 159
Disposal of fixed assets 162
Prepayments and accruals 165
Bad debts 168
The adjusted trial balance 171
Questions 178
Solutions to activities 182
8 ASSET VALUATION, PROFIT MEASUREMENT
AND THE UNDERLYING ACCOUNTING CONCEPTS 191
Asset valuation and profit measurement 191
Tangible fixed assets 191
Intangible fixed assets 200
CONTENTS IX
Stock valuation methods 206
Accounting concepts 217
Questions 223
Solutions to activities 230
9 PARTNERSHIPS 239
Introduction 239
The partnership agreement 240
The creation of a partnership 240
The division of profit 243
Capital and current accounts 246
Changes in membership 248
Change in profit-sharing ratio 256
Dissolution of partnerships 259
Questions 263
Solutions to activities 269
10 COMPANY ACCOUNTS 276
Formation of registered companies 276
The annual report 280
Other sources of information 288
Share capital 289
Share premium account 293
Share forfeiture 295
The rights issue 297
Loan capital and debentures 297
The appropriation account 298
Revaluation reserve 309
Redemption of debentures 311
Bonus (capitalization, scrip) issue of shares 313
Reporting financial performance (FRS 3) 315
Groups of companies 316
Goodwill and intangible fixed assets (FRS 10) 319
Research and development (SSAP 13) 319
Limitations of company accounts 320
Questions 321
Solutions to activities 329
11 INTERPRETATION OF ACCOUNTS:
THE CASH FLOW STATEMENT 338
Introduction 338
Format 339
Statement construction 340
Some complexities of the cash flow statement 346
Interpretation using the cash flow statement 356
Questions 361
Solutions to activities 366
X CONTENTS 12 INTERPRETATION OF ACCOUNTS: RATIO ANALYSIS 369
The need for profit and cash 369
Principles of ratio analysis 370
Classification of accounting ratios 371
Return on capital employed 371
Profit ratios 376
Solvency ratios 383
Asset turnover ratios 387
Relationship between accounting ratios 395
Gearing (or leverage) 397
Cash flow statement ratios 399
Limitations of accounting ratios 401
Linking together cash flow analysis and ratio analysis 402
Questions 404
Solutions to activities 415
13 DECISION-MAKING 421
Introduction 421
Cost behaviour 422
Total costing and overhead recovery rates 427
Investment appraisal 441
Forecast results 447
Questions 452
14 STANDARD COSTING AND BUDGETARY CONTROL 458
Introduction 458
Budgetary control 459
Preparation of budgets 460
Standard costing 465
Calculation of variances 467
Questions 475
Appendix: Solutions to questions 481
Index 533
|
| adam_txt |
Contents
Series editor's preface xi
Preface xiii
1 THE FRAMEWORK OF ACCOUNTING 1
The accounting process 1
Suppliers of accounting information 2
Financial accounting and management accounting compared 5
External users of accounting information 6
Principal accounting statements 7
2 THE BALANCE SHEET 10
The entity concept 10
Classification of assets and sources of finance 12
The accounting equation 15
Raising further finance 16
The investment decision 17
Business development 19
The trading cycle 20
Reporting changes in owner's capital 22
The accounting equation: a further illustration 23
Valuation of assets 24
Questions 26
Solutions to activities 29
3 PROFIT CALCULATED AS THE INCREASE IN CAPITAL 31
Profitable activity 31
Profit and changes in gross assets 32
Balance sheet presentation: vertical format 33
Profits, losses and changes in net assets 34
Profit measured by capital changes 36
Capital injections and withdrawals 39
Questions 43
Solutions to activities 45
4 THE PREPARATION OF ACCOUNTS FROM
CASH OR INCOMPLETE RECORDS 48
Accounting systems and information requirements 48
The matching concept 50
Gross profit and net profit 51
The problem of periodic profit calculation 52
viji CONTENTS The identification of revenue: the realization concept 53
Matching expenditure with revenue: the benefit principle 55
The preparation of accounts from cash records:
a worked example 61
Clubs and societies 66
Questions 71
Solutions to activities 79
5 THE DOUBLE ENTRY SYSTEM I:
THE INITIAL RECORDING OF TRANSACTIONS 82
Introduction 82
Cash flows 82
Flows of goods and services 96
Questions 98
Solutions to activities 103
6 THE DOUBLE ENTRY SYSTEM II:
LEDGER ACCOUNTS AND THE TRIAL BALANCE 107
Introduction 107
The interlocking effect of transactions 107
Ledger accounts 110
Books of prime entry 115
Control accounts for debtors and creditors 123
The trial balance 132
Computerized accounting systems 134
Advantages of double entry 136
Questions 137
Solutions to activities 144
7 THE DOUBLE ENTRY SYSTEM III:
PERIODIC ACCOUNTING REPORTS 153
Periodic accounts 153
Adjustments to the trial balance 155
Stock (inventories) 156
Depreciation 159
Disposal of fixed assets 162
Prepayments and accruals 165
Bad debts 168
The adjusted trial balance 171
Questions 178
Solutions to activities 182
8 ASSET VALUATION, PROFIT MEASUREMENT
AND THE UNDERLYING ACCOUNTING CONCEPTS 191
Asset valuation and profit measurement 191
Tangible fixed assets 191
Intangible fixed assets 200
CONTENTS IX
Stock valuation methods 206
Accounting concepts 217
Questions 223
Solutions to activities 230
9 PARTNERSHIPS 239
Introduction 239
The partnership agreement 240
The creation of a partnership 240
The division of profit 243
Capital and current accounts 246
Changes in membership 248
Change in profit-sharing ratio 256
Dissolution of partnerships 259
Questions 263
Solutions to activities 269
10 COMPANY ACCOUNTS 276
Formation of registered companies 276
The annual report 280
Other sources of information 288
Share capital 289
Share premium account 293
Share forfeiture 295
The rights issue 297
Loan capital and debentures 297
The appropriation account 298
Revaluation reserve 309
Redemption of debentures 311
Bonus (capitalization, scrip) issue of shares 313
Reporting financial performance (FRS 3) 315
Groups of companies 316
Goodwill and intangible fixed assets (FRS 10) 319
Research and development (SSAP 13) 319
Limitations of company accounts 320
Questions 321
Solutions to activities 329
11 INTERPRETATION OF ACCOUNTS:
THE CASH FLOW STATEMENT 338
Introduction 338
Format 339
Statement construction 340
Some complexities of the cash flow statement 346
Interpretation using the cash flow statement 356
Questions 361
Solutions to activities 366
X CONTENTS 12 INTERPRETATION OF ACCOUNTS: RATIO ANALYSIS 369
The need for profit and cash 369
Principles of ratio analysis 370
Classification of accounting ratios 371
Return on capital employed 371
Profit ratios 376
Solvency ratios 383
Asset turnover ratios 387
Relationship between accounting ratios 395
Gearing (or leverage) 397
Cash flow statement ratios 399
Limitations of accounting ratios 401
Linking together cash flow analysis and ratio analysis 402
Questions 404
Solutions to activities 415
13 DECISION-MAKING 421
Introduction 421
Cost behaviour 422
Total costing and overhead recovery rates 427
Investment appraisal 441
Forecast results 447
Questions 452
14 STANDARD COSTING AND BUDGETARY CONTROL 458
Introduction 458
Budgetary control 459
Preparation of budgets 460
Standard costing 465
Calculation of variances 467
Questions 475
Appendix: Solutions to questions 481
Index 533 |
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| spelling | Marriott, Pru Verfasser (DE-588)124973833 aut Introduction to accounting Pru Marriott, J. R. Edward and H. J. Mellett 3. ed. London [u.a.] Sage 2002 XIV, 537 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content (DE-588)4123623-3 Lehrbuch gnd-content Großbritannien (DE-588)4022153-2 g Rechnungswesen (DE-588)4048732-5 s DE-604 Edwards, John Richard 1946- Verfasser (DE-588)124973779 aut Mellett, Howard Verfasser (DE-588)124974031 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016848710&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Marriott, Pru Edwards, John Richard 1946- Mellett, Howard Introduction to accounting Accounting Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4022153-2 (DE-588)4151278-9 (DE-588)4123623-3 |
| title | Introduction to accounting |
| title_auth | Introduction to accounting |
| title_exact_search | Introduction to accounting |
| title_exact_search_txtP | Introduction to accounting |
| title_full | Introduction to accounting Pru Marriott, J. R. Edward and H. J. Mellett |
| title_fullStr | Introduction to accounting Pru Marriott, J. R. Edward and H. J. Mellett |
| title_full_unstemmed | Introduction to accounting Pru Marriott, J. R. Edward and H. J. Mellett |
| title_short | Introduction to accounting |
| title_sort | introduction to accounting |
| topic | Accounting Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Rechnungswesen Großbritannien Einführung Lehrbuch |
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