Accounting: a smart approach
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Oxford
Oxford University Press
2014
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Previous edition: 2011. |
| Physical Description: | XXI, 410 S. Ill., graph. Darst. |
| ISBN: | 9780199674916 |
Staff View
MARC
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| 245 | 1 | 0 | |a Accounting |b a smart approach |c Mary Carey ; Cathy Knowles ; Jane Towers-Clark |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Oxford |b Oxford University Press |c 2014 | |
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| 700 | 1 | |a Towers-Clark, Jane |e Sonstige |4 oth | |
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Record in the Search Index
| _version_ | 1804152059806613504 |
|---|---|
| adam_text | Detailed contents
Acknowledgements
xvii
How to use this book
xviii
How to use the Online Resource Centre
xx
Part One: Financial Accounting
1
1
The Cash Budget
3
Sam has a Smart idea
Why should managers understand accounting?
4
The cash budget
5
Accounting concepts
5
Timings of receipts and payments
9
Calculation of the gross profit and gross profit margin
12
True or false?
15
Practice questions
15
2
introduction
ίο
the Statement of Profit or Loss
18
The business starts trading
When are sales and purchases made?
20
Measuring profit
21
Double-entry bookkeeping
21
Types of account
23
The trial balance
24
Capital versus revenue expenditure
26
Capital versus revenue income
27
The statement of profit or loss
27
Calculating the cost of sales
28
Preparing the statement of profit or loss
29
True or false?
32
Practice questions
33
3
Balancing the Basics
37
Getting a snapshot of Smart Sports
Assets and liabilities
38
The statement of financial position
39
Accruals and prepayments
44
True or false?
52
Practice questions
52
4
Accounting
for Depreciation and Bad Debts
55
Smart Sports is called to account
What is depreciation?
56
The straight-line method
57
The reducing-balance method
60
Disposals of non-current assets
62
Bad and doubtful debts
63
Uses and limitations of the statement of financial position
68
True or false?
70
Practice questions
71
5
Company Finance
75
Growing the business
The nature of limited companies
76
Share capital
78
The stock exchange
80
Venture capital
81
Loan capital and debentures
82
Retained profits
82
Reporting requirements
83
True or false?
85
Practice questions
85
6
Company Accounts
87
Smart Sports turns corporate
The statement of profit or loss
88
The statement of changes in equity
89
The statement of financial position
94
Intangible assets
98
Revaluing assets
98
The statement of comprehensive income
99
Corporate governance
101
True or false?
103
Practice questions
103
7
The Statement of Cash Flows
108
Where has all the cash gone?
The statement of cash flows
109
Sources of cashflow
112
Non-current assets and the statement of cash flows
113
Movements in working capital
114
Tax, interest, and dividends
118
What to look for in a statement of cash flows
121
Managing cash
122
True or fa I se?
123
Practice questions
124
8
Interpreting Financial Statements
130
Exploring India
Ratio analysis
131
The pyramid of ratios
132
Profitability ratios
133
Liquidity ratios
136
Control of working capital
138
The working capital cycle
140
True or false?
145
Practice questions
145
Э
Capital Structure and Investment Ratios
148
Sam gears up
Capital structure
149
Investment ratios
154
Limitations of ratio analysis
158
True or false?
159
Practice questions
160
Case Study: Financial Accounting
162
Prezzo pie
Part Two: Management Accounting
169
10
Costs and Break-even Analysis
171
Smart Sports goes into production
Management accounting
172
Fixed and variable costs
173
Contribution
177
Break-even analysis
177
The margin of safety
182
Interpreting break-even analysis
182
Assumptions underlying break-even analysis
184
True or false?
185
Practice questions
186
11
Absorption and Activity-based Costing
188
Sam s cost conundrum
Direct and indirect costs
1 89
Absorption costing
Τ
90
Calculating a blanket rate
190
Over and under recovery
191
Calculating a departmental rate to fully cost the product
193
Activity-based costing
200
True or false?
205
Practice questions
205
12
Budgeting
208
Sam makes a Smart plan
The advantages of budgets
209
The process of budgeting
211
Preparation of a budget
213
Problems of budgeting
219
Budgets to monitor performance and flexible budgeting
220
Variance analysis
222
Questioning assumptions
224
True or false?
225
Practice questions
225
13
Pricing and Costs
228
Can Smart Sports compete?
Using cost information to price your product
229
Discounts and distribution margins
232
Choosing the appropriate costing method
233
Pricing and product strategy
237
Optimum pricing
237
Target costing
238
Life-cycle costing
239
Transfer pricing
241
True or false?
243
Practice questions
244
14
Short-term Decision Making
246
Decision time
What are relevant revenue and costs?
247
Make or buy decisions
251
Limiting factors
253
Upgrading equipment
256
Closure of sites or discontinuing products
257
True or false?
260
Practice questions
260
15
Investment Appraisal Techniques
263
Smart4sport. com
Investment appraisal techniques
264
Accounting rate of return
264
Payback period
268
Net present value
271
Discounting to present value
272
Internal rate of return
274
True or false?
279
Practice questions
279
16
Performance Measurement
284
Smart success
Performance measurement: strategy and objectives
285
Financial and non-financial performance measurement
286
Key performance measures
287
Benchmarking
289
The balanced scorecard
290
Customer profitability analysis
294
Corporate governance
297
Ethics
297
True or false?
300
Practice questions
301
Case Study; Management Accounting
303
Company Coco
Wider reading
306
Answers to Demonstration Exercises and Practice Questions
309
Glossary
396
Index
405
|
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| id | DE-604.BV041758081 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T01:04:42Z |
| institution | BVB |
| isbn | 9780199674916 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027204285 |
| oclc_num | 881805605 |
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| owner_facet | DE-573 DE-11 DE-945 DE-739 DE-2070s DE-1049 DE-M382 |
| physical | XXI, 410 S. Ill., graph. Darst. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Oxford University Press |
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| spelling | Carey, Mary Verfasser aut Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark 2. ed. Oxford Oxford University Press 2014 XXI, 410 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Previous edition: 2011. Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s Rechnungslegung (DE-588)4128343-0 s DE-604 Knowles, Cathy Sonstige oth Towers-Clark, Jane Sonstige oth Digitalisierung UB Passau - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027204285&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Carey, Mary Accounting a smart approach Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4128343-0 (DE-588)4123623-3 |
| title | Accounting a smart approach |
| title_auth | Accounting a smart approach |
| title_exact_search | Accounting a smart approach |
| title_full | Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark |
| title_fullStr | Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark |
| title_full_unstemmed | Accounting a smart approach Mary Carey ; Cathy Knowles ; Jane Towers-Clark |
| title_short | Accounting |
| title_sort | accounting a smart approach |
| title_sub | a smart approach |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Rechnungswesen Rechnungslegung Lehrbuch |
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