Business accounting and finance:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Andover [u.a.]
South-Western Cengage Learning
2011
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVIII, 580 S. Ill., graph. Darst. |
| ISBN: | 9781408018378 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804142945551515648 |
|---|---|
| adam_text | Titel: Business accounting and finance
Autor: Davies, Tony
Jahr: 2011
Contents
Features xv
Case Studies xv
Press Extracts xv
Figures xvi
Preface xix
Guided tour of the book xxiii
Acknowledgements xxvii
Parti FINANCIAL ACCOUNTING i
Outline of Part I 2
1 The importance of accounting and finance 3
Learning objectives 4
Introduction 4
What is accounting, and what are its uses and purposes? 5
The conceptual frameworks of accounting 6
The Statement of Principles (SOP) 7
Accounting concepts 8
True and fair view 13
UK accounting and financial reporting standards 14
International accounting standards 16
Financial accounting, management accounting and financial management 18
Accounting and accountancy 23
Types of business entity 25
An introduction to financial statement reporting 30
Users of accounting and financial information 31
Accountability and financial reporting 33
Summary of key points 35
Questions 36
Discussion points 36
Exercises 37
2 Classifying and recording financial transactions 39
Learning objectives 40
Introduction 40
Theory and practice of double-entry bookkeeping 40
Books of account and the ledgers in action 49
The trial balance 53
Income statement 55
Balance sheet 56
Statement of cash flows 57
Accrual accounting and cash accounting 58
Summary of key points 64
Questions 65
Discussion points 65
Exercises 66
Balance sheet 69
Learning objectives 70
Introduction 70
Capital expenditure and revenue expenditure 71
Financial statements of limited companies 73
Construction and use of financial statements 77
Balance sheet formats 83
What does the balance sheet tell us? 84
Structure of the balance sheet 84
Equity 85
Liabilities 87
Assets 90
Valuation of assets 97
Summary of key points 105
Questions 105
Discussion points 106
Exercises 106
Income statement m
Learning objectives 112
Introduction 112
What does the income statement tell us? 112
What is profit? 113
Income statement formats 116
Structure of the income statement 118
Profit and loss and the balance sheet 126
Depreciation 129
Cost of sales 133
Bad and doubtful debts 139
Profit and loss and cash flow 140
Summary of key points 143
Questions 144
Discussion points 144
Exercises 145
5 Statement of cash flows 149
Learning objectives 150
Introduction 150
What does the statement of cash flows tell us? 150
Statement of cash flows format 153
Direct and indirect cash flow 754
Structure of the statement of cash flows 158
Cash flow links to the balance sheet and income statement 769
Summary of key points 174
Questions 174
Discussion points 175
Exercises 175
6 Corporate governance 183
Learning objectives 184
Introduction 184
The agency problem 185
Corporate governance code of practice 187
The audit and the role of auditors 207
Directors responsibilities 217
Insolvency 217
Wrongful trading 217
Fraudulent trading 218
Disqualification of directors 218
Summary of directors obligations and responsibilities 220
Actions to ensure compliance 221
Summary of key points 222
Questions 222
Discussion points 223
Exercises 223
7 Financial statements analysis 225
Learning objectives 226
Introduction 226
The performance review process 226
Limitations of the performance review process 230
Economic performance measurement 237
Ratio analysis 232
The best performance measure - cash or profit? 253
Summary of key points 256
Questions 257
Discussion points 257
Exercises 257
8 Annual report and accounts 263
Learning objectives 264
Introduction 264
Why are annual accounts filed and published? 265
Financial highlights 268
Chairman s statement 270
Chief executive s statement 270
Financial review 273
Accounting policies 297
Income statement, balance sheet and statement of cash flows 303
Horizontal analysis 309
Vertical analysis 311
Notes on the accounts 312
Segmental reporting 316
Sustainability reporting 319
Responsibility of directors report 331
Inflation and reporting 331
Value added statements 332
Summary of key points 336
Questions 336
Discussion points 337
Exercises 338
Case Study I: Buzzard Ltd 342
Case Study II: Design Pierre Ltd 349
Part II FINANCIAL MANAGEMENT 353
Outline of Part II 354
9 The nature of costs 355
Learning objectives 356
Introduction 356
Management accounting concepts 356
The nature of costs 361
Cost allocation and cost apportionment 365
Absorption costing 367
Marginal costing 371
Absorption costing versus marginal costing 374
Summary of key points 378
Questions 378
Discussion points 378
Exercises 379
10 Managing costs 383
Learning objectives 384
Introduction 384
Cost/volume/profit (CVP) relationships and break-even analysis 385
Limitations of CVP analysis 394
Multiple product break-even analysis 395
Activity based costing (ABC) 397
Throughput accounting (TA) 407
Life cycle costing 410
Target costing 411
Benchmarking 414
Kaizen 415
Lean accounting 416
Cost of quality (COQ) 419
Non-financial performance indicators 424
The balanced scorecard 426
Summary of key points 427
Questions 428
Discussion points 429
Exercises 429
Case Study III: Mouldal Ltd 433
11 Relevant costs, marginal costs and decision-making 439
Learning objectives 440
Introduction 440
The scope of decision-making 440
The decision-making process 444
Relevant costs 447
Marginal costing and shut-down or continuation decisions 454
Make versus buy 456
Product mix decisions and limiting factors 457
Sales pricing 459
Decision trees 469
Summary of key points 471
Questions 471
Discussion points 472
Exercises 472
12 Short-term planning - the operating budget 477
Learning objectives 478
Introduction 478
Budgeting, planning and control 478
Forecasting and planning 484
The budget process 486
Performance evaluation and control 499
Responsibility centres 500
Divisional performance measurement 501
Motivation and the behavioural aspects of budgeting 504
Problems in budgeting 505
Summary of key points 507
Questions 508
Discussion points 509
Exercises 509
13 The control budget and variance analysis 575
Learning objectives 516
Introduction 516
Standard costing 517
Flexed budgets 527
Variance analysis 525
Operating statements 537
The reasons for variances 538
Planning and operational variances 540
Summary of key points 541
Questions 541
Discussion points 542
Exercises 542
Case Study IV: Arthurstone 547
14 Financing the business and the cost of capital 549
Learning objectives 550
Introduction 550
Sources of finance 550
Gearing 559
The weighted average cost of capital (WACC) 563
Cost of debt and equity capital 566
Cost of equity and risk, CAPM and the (3 factor 568
Return on equity and financial structure 571
Economic value added (EVA™) and market value added (MVA) 573
Summary of key points 578
Questions 579
Discussion points 579
Exercises 580
15 Investment appraisal and the capital budget 585
Learning objectives 586
Introduction 586
What is an investment? 587
Investment appraisal methods 588
Advantages and disadvantages of the five investment appraisal methods 607
Other factors affecting investment decisions 603
Risk and uncertainty and decision-making - sensitivity analysis 608
Control of capital investment projects 613
Summary of key points 614
Questions 615
Discussion points 615
Exercises 615
Case Study V: Computacore Ltd 620
16 Working capital management 623
Learning objectives 624
Introduction 624
Working capital and working capital requirement 624
Working capital policy 637
Inventories management 633
Just in time (JIT), materials requirement planning (MRP) and optimised
production technology (OPT) 640
Trade receivables and credit management 642
Trade payables management 646
Operating cycle performance 650
Cash improvement techniques 652
Short-term cash flow improvement 653
Long-term cash flow improvement 658
Cash management 659
Summary of key points 660
Questions 661
Discussion points 662
Exercises 662
Case Study VI: Oak Ltd 668
APPENDICES 671
Outline of appendices 672
1 Present value tables 673
2 IFRSs and lASs 677
3 Solutions to selected exercises 679
Glossary of key terms 739
Index 761
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